Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
There are three types of import levies on goods entering the Netherlands: import duties, VAT, and excise and consumption taxes. Dutch importers are liable for payment of these charges at the time of clearing the goods through customs. Temporary imports that will be re-exported are not subject to VAT. An importer may have to post a temporary bond for customs duties and taxes, but this is canceled when the goods are taken out of the country.
The Netherlands applies EU tariffs, which are based on the international Harmonized System of product classification. Detailed information on EU tariffs can be found in the European Union Country Commercial Guide
A Value-added tax (VAT) is charged on the sale of goods and services within the Netherlands. Unlike a customs duty, which is the same for all EU member countries, VAT is established by the tax authorities of each Member State and differs for each country. At each stage of the manufacturing and distribution chain, the seller adds the appropriate amount of VAT (tax on the amount of value that the seller added to the product, plus the amount of VAT passed on to the seller by the supplier) to the sales price. The tax is always quoted separately on the invoice. For more information on VAT rates and exemptions, please consult Business.gov.nl.
Excise taxes and consumption taxes are levied on a small number of products such as soft drinks, wine, beer, spirits, tobacco, sugar, and petroleum products. For imports, the excise tax is paid by the importer and is in addition to any customs duty or VAT.