Knowledge and practice
Customs: Netherlands
All customs information for Netherlands at a glance: VAT rates, import duty thresholds, the customs system (DMS / AGS), removal goods regulations for private individuals and vehicle import requirements.
At a Glance
Netherlands – Key customs data
Value Added Tax
21 %
Standard rate
Reduced: 9 %
BTW is Dutch VAT. With an Article 23 permit, import VAT is accounted for through the VAT return; this is not a tax exemption.
Import Duty Threshold
€3 (≤€150)
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150) instead of relief. Rotterdam: Article 23 licence key for import.
EORI Number
Required
Customs System
DMS / AGS
Goods Import
Commercial import & key customs procedures
Import duty threshold
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150) instead of relief. Rotterdam: Article 23 licence key for import.
VAT on imports
Standard VAT rate: 21%. Check reduced rates and exemptions for the goods and procedure. BTW is Dutch VAT. With an Article 23 permit, import VAT is accounted for through the VAT return; this is not a tax exemption.
Customs system
Netherlands: DMS / AGS. Check the appropriate declaration channel and current transitions for the procedure with Customs.
EORI number
An EORI number is required for all commercial imports into Netherlands.
Removal Goods / Household Effects
Tax exemption for private individuals on international relocation
Removal goods (Verhuisboedel) can be imported duty- and BTW-free when moving to the Netherlands. All goods must have been used abroad for at least 6 months. Customs declaration is filed at the Douane office. Article 23 licence additionally allows importers VAT deferral for commercial imports.
Form / Procedure
Bijlage 31B (Annex 31B to EU Reg. 1186/2009)
Min. residence abroad
At least 12 months of residence outside the EU
Application deadline
Import within 12 months of establishing residence
Restricted / prohibited goods
Weapons, drugs, certain animal products, unlicensed plants
Vehicle Import
Car import: duties, taxes and registration
Customs duty
For imports from outside the EU: check the current Dutch Customs tariff; no single rate applies to all vehicles.
VAT / Tax
21% BTW standard rate; check eligibility for relocation relief separately.
Special requirements
BPM (Tax on Passenger Cars and Motorcycles) – can be substantial. RDW registration required. Emission class and CO₂ value determine BPM amount. For EU vehicles: simplified EU CoC registration.
In-Depth Topics
Detailed information on sub-topics
Frequently Asked Questions
Common questions about customs in Netherlands.
What is the VAT rate on imports into Netherlands?
The standard VAT rate in Netherlands is 21%. Reduced rate: 9%. BTW is Dutch VAT. With an Article 23 permit, import VAT is accounted for through the VAT return; this is not a tax exemption.
What are the low-value / import threshold rules for Netherlands?
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150) instead of relief. Rotterdam: Article 23 licence key for import.
Which customs system does Netherlands use?
Netherlands uses DMS / AGS. Authority: Douane (Dutch Customs (Tax Authority)). https://www.douane.nl/en/
How can I import my removal goods duty-free into Netherlands?
Removal goods (Verhuisboedel) can be imported duty- and BTW-free when moving to the Netherlands. All goods must have been used abroad for at least 6 months. Customs declaration is filed at the Douane office. Article 23 licence additionally allows importers VAT deferral for commercial imports.
Which form do I need for removal goods into Netherlands?
Required: Bijlage 31B (Annex 31B to EU Reg. 1186/2009). Minimum stay: At least 12 months of residence outside the EU. Deadline: Import within 12 months of establishing residence.
How do I import a vehicle into Netherlands? What taxes apply?
Customs duty: For imports from outside the EU: check the current Dutch Customs tariff; no single rate applies to all vehicles.. VAT/Tax: 21% BTW standard rate; check eligibility for relocation relief separately.. BPM (Tax on Passenger Cars and Motorcycles) – can be substantial. RDW registration required. Emission class and CO₂ value determine BPM amount. For EU vehicles: simplified EU CoC registration.