Importing into Netherlands: VAT, duty and clearance
Netherlands applies a 21% standard VAT rate. Customs duty is relieved on consignments up to €150, but import VAT applies to every commercial consignment.
✓ VAT rate verified · 2026-11-05
Standard VAT
21%
Duty relief
≤ €150
EORI
NL + 9 digits
What to know before shipping
- Many non-EU sellers use the Netherlands as an entry point because of Rotterdam and Schiphol logistics.
- Import VAT can be deferred through a VAT deferment licence (artikel 23), which improves cash flow.
- The 21% standard rate applies to most consumer goods.
Clearance documents
- Commercial invoice
- Packing list
- EORI number
- HS code per line item
- Transport document
Working example: a €500 consignment of apparel with €40 freight into Netherlands. Duty is charged at 12% on the goods value; import VAT is charged at 21% on the customs value plus any duty.
Questions about importing into Netherlands
Can I defer import VAT in the Netherlands?
Yes, with an article 23 permit you report import VAT in your periodic VAT return instead of paying at the border. It requires a Dutch VAT registration.
Is IOSS accepted for Dutch deliveries?
Yes. IOSS can be used for B2C consignments not exceeding EUR 150, which removes the VAT collection at the door.