New regulation per July 1 for clearance charges

New customs rules are coming into effect on 1 July 2021. This changes will affect you if you import goods from outside the EU or buy products from web shops outside the EU. We explain these new rules for you below.

What will be changing from 1 July?

• VAT exemptions will no longer apply for products with a value of €22 or less. From 1 July you must pay VAT on all products you import, regardless of the price. It makes no difference whether you are importing the products as a business or as a private individual.
• If you buy a product with a value of less than €150 direct from a seller outside the EU through an online marketplace, the seller must arrange for VAT to be charged and collected. This seller must also declare and pay the VAT that is payable by the end recipients. The party making the import declaration does not need to collect the VAT from the end recipient.
• For parcels with a value over €150, nothing will change from 1 July.

A parcel entering the Netherlands

If a parcel enters the Netherlands from outside the EU, customs will make a selection of parcels that will be checked. If your consignment is checked, a calculation will be made of the costs you must pay. Once these costs have been paid, DPD will process and deliver your parcel. If customs does not check your parcel, you will be sent a payment request straight away. Once this has been paid, DPD will take care of further customs handling and the parcel will be processed and delivered.

What is the role of DPD regarding customs formalities?

As a customs broker, DPD is authorised to carry out the customs procedures in the Netherlands for you. The only services we cannot provide are temporary admissions and services for goods subject to specific regulations.

What do you need to bear in mind?

• All parcels coming from outside the EU must be accompanied by a trade invoice or a pro forma invoice.
• If you are sending documents, you do not need to include a trade invoice or pro forma invoice, since a document is a paper without any commercial value.
• The invoice must contain a clear description of the nature of the goods and their use. It is not sufficient simply to state technical terms or serial numbers. The description ‘Shure SM58’ is therefore not enough. It must be made clear that this is a microphone.
• There are specific processes for certain goods, such as jewellery, plants, medicines and food supplements. DPD cannot carry out the customs procedures for these goods. You must therefore use a different forwarding agent that will arrange for Customs to clear the goods and will then deliver them.
• You may not send fake products with DPD. Fake products can also be confiscated by Customs and incur substantial penalties.

What costs do you pay Customs?

In order to import your consignment from outside the EU into the Netherlands, you must pay clearance charges. These charges can consist of three elements. You always pay VAT on the value of the product you have bought. You also always pay handling charges. These are the charges you pay for DPD to submit the declaration for you. Finally, there are the customs duties (or import duties). You pay these only if your product exceeds €150 in value.

How are customs duties calculated?

Customs calculates customs duties on the basis of the value of the goods and transport costs. The conditions of delivery are also taken into account when calculating customs duties. 
If no transport costs are stated on the invoice, an amount will be added that is customary according to international standards.

To whom are the tax payments made?

Customs duties are community taxes that are paid to the European Union in Brussels.

For more information about these changes, go to Belastingdienst.nl.