I order goods from outside the Netherlands on the Internet. When do I have to pay tax on these goods?

Whether you have to pay tax and the amount of tax due will depend on the value of the consignment and the country where you ordered them.

Where do the goods come from?	Value of the consignment (excluding shipping costs andtransport costs	Import duty
From a EU country	unlimited value	No customs duty No VAT
From a non-EU country	Not exceeding € 22	No customs duty No VAT
	From € 22 to € 150	No customs duty VAT
	€ 150 or more	customs duty VAT

The amount of import duty differs depending on the product. If you want to know the current tariff please call the Customs Information Line. In almost all cases, the post or courier company will submit an import declaration to Customs.

See: Buying over the Internet and from mail order companies – private individuals

I have received a parcel from a non-EU country and I have to pay for it. How has this amount been calculated?

This amount comprises VAT and customs duties such as import duty. The amount of tax will depend on the purchase value and the goods category.

Example: purchase value is more than € 22 but less than € 150

You have bought a photo camera outside the EU costing € 149.

Definition	amount
Price of the photo camera	€ 149
Shipping costs (for example, € 25)	€ 25
Insurance costs	€ 10
Customs duty No customs duty needs to be paid because the value does not exceed € 150.	€ 0
You must pay turnover tax on: € 149 + € 25 + € 10 = € 184 You will need to pay turnover tax because the value of the photo camera exceeds € 22.	-
Turnover tax (VAT) on this photo camera is 19% of € 184	€ 34.96
In total	€ 218.96

In this example the tax to be paid will be € 34.96.

In most cases you will need to pay clearance and handling costs to the post or courier company.

See: Buying over the Internet and from mail order companies – private individuals

I have placed an order in a non-EU country. The post or courier company says that my order is at Customs. When can I receive my order?

The post or courier company can inform you about where your parcel is and whether Customs have handled it already. Customs provides no information on this subject.

I have bought an appliance outside the EU. Do I have to pay tax?

Appliances intended for your own use

You bring the appliance yourself to the Netherlands and the appliance is intended for personal use. When you enter the Netherlands, you may bring in the following goods without having to pay Customs duties and turnover tax (VAT): goods the value of which does not exceed € 430.

If you enter the European Union over land or with a private boat or private aeroplane, you do not have to pay tax on the goods the value of which does not exceed € 300.

If you paid more, you will have to pay tax on the whole amount. These taxes are Customs duty and turnover tax. The tax you will have to pay depends on the type and the value of the appliance.

See: I am entering the Netherlands from a non-EU country

Appliance intended for use by an organisation or a company

You must pay tax: customs duty and turnover tax. The tax you will have to pay depends on the type and the value of the appliance.

What is the quantity of goods I may bring into the Netherlands tax-free from outside the European Union?

Goods for your own use

Tax-free goods are:

• All the goods you took with you when you left. Sometimes Customs may ask you to prove that certain goods were already in your possession when you left the Netherlands.
• Goods from outside the European Union not exceeding a value of € 430 if you enter by sea or by air. If you enter the European Union over land or with a private boat or private aeroplane, this amount will then be € 300.

Special rules apply to the following goods:

• tobacco products (e.g. cigarettes)
• alcoholic beverages
• plants and parts of plants
• animals and parts of animals
• counterfeit goods
• weapons (these may sometimes be toy weapons)
• medicines
• drugs

Goods that are not intended for your own use

You must pay tax.

See: I am entering the Netherlands from a non-EU country

What is the quantity of goods I may bring into the Netherlands tax-free from another EU country?

Goods intended for your own use

These goods are tax-free under the following conditions:

• You have bought the goods under the conditions of the internal market in that other EU country.
• Any taxes due should have been paid in the country where the goods were bought.
• You have bought the goods for your own use.

See: I am entering the Netherlands from another EU country

I have brought more goods from a non-EU country than I am allowed to bring in without having to pay tax. What do I do now?

Upon your arrival in the Netherlands, you are obliged to declare the goods to Customs (through the “red channel” in airport terminals or shipping terminals). Customs will calculate the tax you have to pay. If you do not declare the goods, you run the risk of a fine. Customs may also confiscate the goods.

See: I must pay tax because I am bringing in additional goods (I receive no tax exemption)

Am I allowed to import cash and securities (liquid assets) into the Netherlands?

From a non-EU country

If you are bringing € 10,000 or more from a non-EU country, you must declare that money to Customs.

From an EU country

If you are entering the Netherlands coming from another EU country, you may bring in cash of an unlimited value.

See: Cash (currency and monetary instruments)

Am I allowed to export cash and securities (liquid assets) from the Netherlands? And am I allowed to deposit that money in a bank account in that other country?

To a non-EU country

If you are exporting € 10,000 or more, you must declare that money to Customs. You may deposit that money in a bank account in your country of destination.

See: Cash (currency and monetary instruments)

To an EU country

If you are travelling to another EU country you may carry cash of an unlimited value when leaving the Netherlands. You may deposit that money in a bank account in your country of destination. However, certain conditions apply to funds (savings) kept abroad (Europese spaarrenterichtlijn) (this information is only available in Dutch).

Please note!

Certain conditions may apply to importing cash into that other country. You are advised to consult the authorities in your country of destination to obtain further information.

If you live in the Netherlands and keep funds or savings abroad, there are special rules you have to comply with.

Am I allowed to bring a pet to the Netherlands from another country?

If you want to bring a pet from another EU country, there are certain conditions you have to comply with:

• The animal has to be identifiable by a clearly legible tattoo (possible up to the year 2011) or by an electronic identification system (a transponder).
• The animal has to have a passport containing a veterinary surgeon’s statement that the animal has been vaccinated against rabies.
• The passport for the animal must comply with European directives.

Exception

Pets that are not older than 3 months are allowed to be brought in without being vaccinated provided that:

• The animal has a passport and has remained in the same environment since its birth without having been in contact with other animals that may have been exposed to rabies;
• The animal is accompanied by its mother and it is still dependent on her.

Interim measures for the passport

If you are transporting pets within EU countries you may use a certificate instead of a passport that is different from the European directives for the passport. The following three conditions apply:

• The certificate was issued before 3 July 2004.
• The certificate is still valid.
• The certificate states that it complies with the European directives.

Bringing a pet from a non-EU country

If you bring a pet from a non-EU country, other additional conditions will apply, such as a blood test. It will depend on the country of origin.

The most recent information on bringing in pets to the Netherlands can be found on the Dutch Food and Consumer Product Safety Authority website: www.vwa.nl.

See: EU countries / non-EU countries

See: Travel baggage / Pets

Am I allowed to bring products of animal origin, for example meat products or bearskin, to the Netherlands?

You may bring in products of animal origin if the animal is not listed as a protected animal species.

If you are in doubt as to whether the animal is listed as protected, please contact the CITES department of Dienst Regelingen (DR) in Dordrecht (telephone: 0800 – 22 333 22).

See: Travel baggage / animal products and foodstuffs

See: Cites

Am I allowed to order medicine outside the Netherlands?

Private individuals may not order medicines outside the Netherlands or have it delivered to the Netherlands. Only recognized importers may deliver or import medicines to the Netherlands. The importer must be in possession of a manufacturer’s statement of origin.

May I bring medicines from a non-EU country in my personal luggage?

You are allowed to bring a limited quantity (exemption from compliance) of medicines for personal use to the Netherlands. This exemption depends on the type of medicine and its quantity. The following table indicates the quantity allowed for each type of medicine:

Type	Maximum quantity
Tablets/capsules/powders etc.	300 pieces or 300 ml/gramme
Bottle or pot	300 ml/grammes
Dropping bottle	120 ml
Tube	90 grammes
Ampoule bottle	90 pieces or 90 ml
Suppository	90 pieces

Am I allowed to import food supplements from a non-EU country?

You are allowed to import food supplements into the Netherlands which do not contain forbidden substances. Examples of forbidden substances are: substances that originate from endangered plant and animal species.

I am going abroad. Do I need to take a valid passport or an ID card with me? Does my passport have to be valid when I return to the Netherlands?

If you have questions about passport or ID cards, please contact the Royal Netherlands Military Constabulary.

I am moving to the Netherlands from a non-EU country. Which goods may I bring in free of tax?

You can bring in most of your personal belongings to the Netherlands without having to pay tax.

See: Removalgoods

I am moving to the Netherlands from a non-EU country. Am I allowed to import and register a car that I bought abroad without having to pay tax?

If you are moving to the Netherlands and you had a car or a motorcycle abroad, you may, under certain conditions, import it into the Netherlands and register it without having to pay import tax.

See: Removalgoods

I am moving to the Netherlands. I bought a car in another country. When may I sell this car in the Netherlands without having to pay tax?

You must register the car upon arrival in the Netherlands. You may not sell, rent or lend the car until a year after the car has been imported. If you do so, you will have to pay the tax you did not have to pay at the time you imported this car.

Reference date:

• If your car comes from outside the EU, 1 year: Date of the import declaration
• If your car comes from the EU, 1 year: Date of issue of licence

After 1 year you may sell, rent or lend your car without having to pay tax.

I am moving to another EU country and I intend to take my car with me. I no longer wish to use my Dutch registration number. Am I entitled to a reimbursement of previously paid Private Motor Vehicle and Motorcycle Tax (BPM)?

If the registration number of your car was issued on or after 16 October 2006, you may apply for full (or partial) reimbursement of the previously paid Private Motor Vehicle and Motorcycle tax (BPM).

See: Private motor vehicle and motorcycle tax (bpm)

I have bought an appliance outside the EU. Do I have to pay tax?

You are obliged to pay tax on appliances intended for use by an organisation or a company. The taxes you will pay are customs duty, turnover tax and anti-dumping tax. The tax you will have to pay depends on the type and the value of the appliance.

May I export cash from the Netherlands? And am I allowed to deposit that money in a bank account in that other country?

To a non-EU country

If you are exporting € 10,000 or more, you must declare that money to Customs. You may deposit that money in a bank account in your country of destination.

See: Cash (currency and monetary instruments)

Please note!

Certain conditions may apply to importing cash into other countries. You are advised to consult the authorities in your country of destination to obtain further information.

To an EU country

If you are travelling to another EU country you may carry cash of an unlimited value when leaving the Netherlands. You may deposit that money in a bank account in your country of destination. However, certain conditions apply to to funds (savings) kept abroad (Europese spaarrenterichtlijn) (only available in Dutch).

Please note!

Restrictions may apply to importing cash into other EU countries. You are advised to consult the authorities in your country of destination to obtain further information.

Am I allowed to bring cash into the Netherlands?

From a non-EU country

If you are bringing € 10,000 or more from a non-EU country, you must declare that money to Customs.

From an EU country

If you are entering the Netherlands coming from another EU country, you may bring in cash of an unlimited value.

See: Cash (currency and monetary instruments)

What is EORI?

EORI stands for Economic Operators Registration and Identification number (registratie- en identieficatienummer van marktdeelnemer).

This number is assigned to any physical or legal person who, in the course of his business, is involved in activities covered by Customs.

Please visit: EORI-nummer