Import duty threshold
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150) instead of relief. Rotterdam: Article 23 licence key for import.
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Netherlands · Customs & Import · 2026
Netherlands Customs & Import: VAT, Thresholds, Removal Goods & Vehicle Import
BTW 21%Rotterdam HubArticle 23
All customs information for Netherlands at a glance: VAT rates, import duty thresholds, the customs system (AGS (Aangiftesysteem Goederen)), removal goods regulations for private individuals and vehicle import requirements.
Note: This page is for general information only. The current regulations of Douane (Dutch Customs (Tax Authority)) are binding.
Last updated:
At a Glance
Netherlands – Key customs data
Value Added Tax
21 %
Standard rate
Reduced: 9 %
BTW (Belasting over de Toegevoegde Waarde). Procedure 42: VAT deferral for EU onward shipment.
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
AGS (Aangiftesysteem Goederen)
Goods Import
Commercial import & key customs procedures
VAT on imports
Standard VAT rate 21% applies to all imports. BTW (Belasting over de Toegevoegde Waarde). Procedure 42: VAT deferral for EU onward shipment.
Customs system
Netherlands uses AGS (Aangiftesysteem Goederen) for all customs declarations. All import declarations are submitted electronically through this system.
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
0% within EU; 6.5% from third countries
VAT / Tax
21% BTW (waived for relocation)
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 (Belasting over de Toegevoegde Waarde). Procedure 42: VAT deferral for EU onward shipment.
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 AGS (Aangiftesysteem Goederen). Authority: Douane (Dutch Customs (Tax Authority)). https://www.belastingdienst.nl/douane
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: 0% within EU; 6.5% from third countries. VAT/Tax: 21% BTW (waived for relocation). 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.