Import Duties on Imports for Amsterdam Residents

Import Duties on Imports for Amsterdam Residents

Import duties on imports are customs duties levied by the Dutch customs authorities on products from non-EU countries. For Amsterdam residents, these are particularly relevant for online purchases via platforms like AliExpress or Wish. They protect the EU market and generate revenue. In this article, we cover import duties for Amsterdam consumers, including explanations of calculations, exemptions, and practical tips. This builds on our article about Import Duties and VAT on Imports.

What exactly are import duties?

Import duties are a levy on the value of imported products, calculated as a percentage of the customs value and depending on the product type. Unlike VAT, which applies as standard, import duties vary by parcel value and origin. For Amsterdam shoppers with postal shipments under €150: usually no import duties, but VAT applies from €22.

Customs authorities screen shipments; if duties are outstanding, they hold the parcel, incurring additional costs for storage and handling in Amsterdam.

Legal basis for import duties

The framework for import duties is set out in the Union Customs Code (Regulation (EU) No 952/2013) and the Customs Act 1992. Tariffs are derived from the Common Customs Tariff (CCT), linked to the HS code. The TARIC code provides details, available on the Customs website.

• Article 71 Customs Act 1992: Determines the customs value as the basis for calculation.
• Regulation (EU) 2015/2447: Exemptions for low-value consignments.
• Postal Consignment Regulation: Rules for consignments up to 30 kg.

Since 1 July 2021, IOSS regulates VAT on consumer imports, but import duties remain unchanged.

How to calculate import duties?

The customs value includes the product price (CIF: cost, insurance, freight) plus royalties. Tariffs range from 0-17% based on the HS code. Formula: Customs value × Tariff% = Import duty.

Example: An Amsterdam resident imports shoes (€200, HS code 6403, 8%). Customs value €220 (including shipping). Duty: €220 × 8% = €17.60. VAT thereon: (€220 + €17.60) × 21% ≈ €50.

Above €150, duties always apply; below that, postal consignments are often exempt.

Exemptions and exceptions

Not every import into Amsterdam triggers import duties:

• Packages up to €150: no duties (VAT from €22).
• Gifts up to €45: exempt.
• Traveller's luggage: exempt for personal use up to commercial quantities.
• Trade agreements: preferential tariffs with the UK or Canada.

Practical examples for Amsterdam

1. Order from China: Sneakers €120 for a Jordaan resident. No duties (under €150), but VAT via IOSS or customs declaration.
2. Expensive gadget €300: 14% tariff = €42 duty + €74 VAT. Extra €116; parcel held until payment.
3. Multiple shipments: Customs may combine them; splitting to avoid thresholds does not always work.

Rights and obligations for Amsterdam residents

Rights:

• File an objection within 6 weeks at the District Court of Amsterdam (Article 12 Customs Act).
• Request HS code and tariff via the customs app.
• Refund for incorrect levies.

Obligations:

• Declare the correct value.
• Pay within 14 days.
• File a declaration for business imports.

Frequently asked questions

Tips for Amsterdam residents

Avoid surprises with import duties:

• Customs tool: douane.nl/tarieven for simulations.
• HS code check: Via Access2Markets or seller.
• IOSS shops: VAT paid upfront; duties still apply.
• Insure: Coverage for customs costs.
• Local advice: Juridisch Loket Amsterdam for assistance, or a customs expert for large volumes. See also: VAT on Imports, Customs Checks.

Expect 20-30% extra costs. Problems? Call Customs (088-1512521) or visit Juridisch Loket Amsterdam.