Netherlands Customs and Import Guide

Customs Valuation and Tariffs

• Customs value — CIF: Import duties are calculated on the customs value (douanewaarde) of the goods, which is the CIF value (Cost, Insurance, Freight) at the EU border. The customs value includes: (a) the purchase price of the goods, (b) insurance during transport to the EU border, (c) freight costs to the EU border, (d) packing costs, (e) commissions and brokerage, (f) royalties and licence fees related to the imported goods, and (g) proceeds from resale that accrue to the seller. It does NOT include: import VAT, customs duties, or transport costs within the EU.
• Tariff classification — GN code: Goods must be classified under the Combined Nomenclature (GN) — the EU's 8-digit tariff code (based on the HS — Harmonized System). The classification determines the customs duty rate (0–20%+, depending on the product). The binding tariff information (BTI — Bindende Tariefinlichting) can be obtained from the Douane for complex products. A BTI is valid for 3 years and is binding across the EU. The Netherlands has a specialised BTI team in Rotterdam (the Tariefbureau).
• Preferential origin (tariefpreferentie): Goods originating from countries with which the EU has a free trade agreement (FTA) qualify for reduced or zero customs duty rates. The origin must be proven by an EUR.1 certificate (for trade with FTA partners) or an invoice declaration (for shipments up to €6,000). The Netherlands has dedicated preferential origin advisors in the Douane.

Import VAT — Article 23 Licence (Vergunning Art. 23 Wet OB)

• Import VAT deferral: Under the Article 23 licence, a Dutch VAT-registered business can defer the payment of import VAT from the customs clearance to the VAT return. The business does not pay the 21% import VAT at the border — instead, the VAT is accounted for in the regular VAT return (the VAT is due as output VAT but simultaneously deducted as input VAT, if the business is entitled to full input VAT recovery). Net effect: no cash VAT payment at importation. This is a critical cash-flow benefit for importers in Rotterdam.
• Conditions: The Article 23 licence is granted by the Belastingdienst Douane to businesses that: (a) are registered for VAT in the Netherlands, (b) file VAT returns quarterly or monthly, (c) have a clean compliance record (no significant late filings or defaults), (d) maintain adequate customs and VAT records, and (e) provide a bank guarantee (bankgarantie) for the estimated monthly import VAT (typically 30–50% of the estimated monthly amount). The licence is processed within 2–4 months. The application requires a detailed description of the import process and the business's compliance controls.

Customs Warehousing (Douane-Entrepos)

• Duty-suspended storage: Goods can be stored in a customs warehouse (douane-entrepos) without payment of import duties or import VAT. The goods can be stored indefinitely. The warehouse must be licensed by the Douane. Types: (a) Type C — private warehouse (operated by the owner of the goods), (b) Type D — public warehouse (open to any user, goods are released into free circulation upon removal), and (c) Type E — warehouse with simplified formalities (the warehouse operator can manage multiple clients under one licence). Rotterdam has hundreds of licensed customs warehouses.
• Warehouse operations: In a customs warehouse, the goods can be: (a) stored (the primary purpose), (b) subjected to usual forms of handling (sorting, packing, repacking, splitting, sampling, cleaning, and quality control — but NOT processing or manufacturing), (c) transferred between customs warehouses within the EU without duty payment (under customs transit), and (d) re-exported to a non-EU country without duty payment.

Inward Processing (Actieve Veredeling)

• Duty suspension for processing: Inward processing allows goods to be imported into the EU without payment of customs duties or import VAT, for the purpose of processing, assembly, or repair, followed by re-export of the processed goods (the compensating products). The inward processing authorisation is granted by the Douane. The authorisation specifies: the goods, the processing operations, the yield rates, and the disposal method (export or release into free circulation).
• Suspension vs drawback: Two systems: (a) suspension system — duties are suspended during processing and are not paid if the processed goods are exported (must be used within 12 months, extendable), and (b) drawback system — duties are paid on import and refunded when the processed goods are exported (less common). The suspension system is more common in the Netherlands (especially for chemical processing in Rotterdam and food processing in the port area).

AEO — Authorised Economic Operator

• AEO status: The AEO (Authorised Economic Operator) is an EU trade facilitation programme for businesses with a strong customs compliance record. Two types: (a) AEOC (AEO Customs Simplifications) — access to simplified customs procedures (reduced guarantees, fewer physical inspections, priority treatment), and (b) AEOS (AEO Safety and Security) — reduced security declarations and streamlined security checks (validated supply chain security). Most benefits are mutual recognition with AEO programmes in non-EU countries (US C-TPAT, China AEO, Japan AEO, UK AEO).
• AEO in the Netherlands: The Douane Rotterdam has a dedicated AEO team that processes applications (typically 4–6 months). AEO status is valid for 3 years, subject to annual monitoring. The Netherlands has one of the highest AEO adoption rates in the EU (over 2,000 AEO-certified companies), concentrated in the Rotterdam and Schiphol logistics clusters. AEO status is highly recommended for any business that regularly imports goods into the Netherlands.

For customs procedures at Rotterdam port, see the Douane Nederland website. For import VAT and the Article 23 licence, see our VAT/BTW Guide →. For logistics and warehousing including the BTW-entrepos regime, see our Transport and Logistics Guide →.