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Extra costs for online orders
Publication date 02-09-2025 | Last update 02-11-2026 |
Are you ordering something as a private individual from an online shop outside the European Union (EU)? If so, you may have to pay extra costs. These include shipping costs, insurance costs, VAT, import duty, and excise duty. This also applies to second-hand products.
Some costs, such as shipping and insurance costs, are known before you receive your order. These costs are set by the sender.
Other costs are charged later. You usually pay these before your parcel is delivered or on delivery. These include VAT, import duty, excise duty, and handling costs. Together, these costs are known as customs clearance charges.
New charges for orders from outside the EU from 1 November 2026
Since 1 July 2026, the company that files the customs declaration has had to pay € 3 in import duty per product category for consignments worth up to and including € 150.
From 1 November 2026, the company that files the customs declaration also pays a European handling fee of € 2 per product category. This fee also applies to consignments worth more than € 150.
VAT is charged on both the import duty and handling fee. The company, such as the webshop, may pass these costs on to you. You do not pay these amounts directly to Customs.
Who charges these costs?
A parcel from outside the EU must be declared to Customs. This is done by a company, usually your parcel carrier or the seller, such as an online shop. This company makes sure that the import duty, handling fee, and VAT are paid. The company may pass these costs on to you. As a result, your order may cost more.
You usually pay these costs when you check out at the online shop. Sometimes you pay your parcel carrier later, before your parcel is delivered. Your carrier will then let you know.
Customs does not send you an invoice or payment request. Not sure whether a payment request is genuine? Contact the online shop or the parcel carrier. Use the contact details on their own website.
VAT
You pay VAT when you buy something. VAT is a tax you pay on goods and services. It does not matter whether what you buy comes from an EU country or from outside the EU. The VAT rate is usually 21%. For some products, such as books and magazines, the rate is lower: 9%.
You usually pay the VAT when you place your order. Sometimes the postal or courier company charges you the VAT later.
Excise duty
You always pay excise duty on orders containing alcohol. Has the seller not yet paid the excise duty? Then you pay it yourself.
Some products that are subject to excise duty may not be ordered online, such as tobacco products. You will find an overview on the page ‘You cannot buy this online outside the Netherlands’.
Handling costs charged by your carrier
The parcel carrier presents your parcel to Customs. It charges you handling costs for this. Each carrier uses its own fixed amount. Customs does not set these costs. Would you like to know how much you have to pay? Ask the parcel service that delivers your parcel.
These handling costs are not the same as the European handling fee.
Import duty
Consignments worth up to and including € 150
Since 1 July 2026, a fixed import duty of € 3 per product category has applied to consignments worth up to and including € 150. The company that files the customs declaration pays this import duty. The company may pass these costs on to you.
Example
You order one pair of trousers and one phone case. These are products from two different product categories. The import duty is: 2 × € 3 = € 6. VAT is also charged on the € 6 import duty.
You can read what a product category is in the frequently asked questions at the bottom of this page.
Consignments worth more than € 150
Is your consignment worth more than € 150? Then a percentage rate of import duty may apply. The rate depends on the type of product, what it is made of, and where it comes from. For some products, the rate is 0%.
VAT and import duty rates
The table shows the import duty and VAT rates for commonly purchased products. The import duty rates apply to consignments worth more than € 150.
| Product | Import duty (consignments worth more than € 150) | VAT |
|---|---|---|
| Smartphones | 0% | 21% |
| Laptops and Tablets | 0% | 21% |
| Headphones | 0% | 21% |
| Toys | Maximum of 4,7% | 21% |
| Books and magazines | 0% | 9% |
| Suitcases and bags | Maximum of 9,7% | 21% |
| Musical instruments | Maximum of 4% | 21% |
| Shoes and boots | Maximum of 17% | 21% |
| Jewellery | Maximum of 4% | 21% |
| Clothing | Maximum of 12% | 21% |
| Cleaning products and personal care products | 0% | 21% |
| Car and motorcycle parts | Maximum of 4,5% | 21% |
Customs cannot tell you exactly how much you will have to pay
The extra costs depend on several things. For example:
- where the product comes from
- what the product is made of
The parcel carrier may also charge costs for handling your parcel. Customs does not set these costs and has no influence over them. Your parcel is not held by Customs, but by your parcel carrier.
European handling fee
From 1 November 2026, a handling fee of € 2 per product category applies throughout the EU. The company that files the customs declaration pays this fee to Customs. The company may pass the fee on to you. As a result, your order may cost more.
The following applies to the handling fee:
- The fee is € 2 per product category.
- The fee applies to orders sent directly to you from outside the EU. This includes orders from a Dutch online shop. It also applies to second-hand products.
- The fee also applies if your consignment is worth more than € 150.
- VAT is charged on the fee.
Example
You order one pair of trousers and one phone case. The company that files the customs declaration pays 2 x € 2 = € 4 in handling fees. The company may pass these costs on to you. VAT is also charged on the € 4 handling fee.
Why this fee?
The number of parcels ordered from outside the EU keeps growing. Many of these parcels contain products that do not meet European health and safety requirements. That is why Customs carries out additional checks on them. The handling fee pays for this additional supervision by Customs.
How do you calculate the extra costs?
You calculate the import duty as follows:
- Consignments worth up to and including € 150: € 3 per product category.
- Consignments worth more than € 150: possibly a percentage rate of import duty on the price of the order, including shipping and insurance costs.
The handling fee is € 2 per product category. You calculate the VAT on the price of the products, the shipping costs, the insurance costs, the import duty, and handling fee.
The examples relate to parcels from outside the EU that are imported into the EU on or after 1 November 2026. You have not already paid VAT when placing your order. The company passes all the costs mentioned on to you. The handling costs charged by your parcel carrier are not included. Your actual costs may differ.
Example 1: one product category
You buy a USB cable from a Chinese online shop.
- The USB cable costs € 4.95.
- The shipping costs are € 3.80.
- The import duty is € 3.
- The handling fee is € 2.
- The VAT is 21% of (€ 4.95 + € 3.80 + € 3 + € 2) = € 2.89
The extra costs come to € 3 + € 2 + € 2.89 = € 7.89. Your order therefore costs a total of € 4.95 + € 3.80 + € 7.89 = € 16.64. Your parcel carrier may also charge handling costs on top of this.
Example 2: multiple product categories
You buy one pair of trousers and one phone case from a Chinese online shop. The consignment is worth no more than € 150.
- The trousers cost € 25 and the phone case € 8.
- The shipping costs are € 5.
- The import duty is 2 x € 3 = € 6.
- The handling fee is 2 x € 2 = € 4.
- The VAT is 21% of (€ 25 + € 8 + € 5 + € 6 + € 4) = € 10.08.
The extra costs come to € 6 + € 4 + € 10.08 = € 20.08. Your order therefore costs a total of € 25 + € 8 + € 5 + € 20.08 = € 58.08. Your parcel carrier may also charge handling costs on top of this.
Example 3: a consignment worth more than € 150
You buy a bag for € 199 from an online shop in the United Kingdom (outside the EU). The shipping costs are € 25 and the insurance costs are € 10. In this example, an import duty rate of 3% applies.
Step 1: import duty
- You add up everything: € 199 + € 25 + € 10 = € 234.
- The import duty is 3% of € 234 = € 7.02.
Stap 2: handling fee
- The bag is one product category. The handling fee is € 2.
Step 3: VAT
- You now also add the import duty and the handling fee: € 234 + € 7.02 + € 2 = € 243.02.
- The VAT is 21% of € 243.02 = € 51.03.
The extra costs come to € 7.02 + € 2 + € 51.03 = € 60.05. Your order therefore costs a total of € 199 + € 25 + € 10 + € 60.05 = € 294.05. Your parcel carrier may also charge handling costs on top of this.
The company may pass these costs on to you. You then pay the seller, such as the online shop, or your parcel carrier, such as PostNL, DHL or DPD.
Are you receiving a gift?
If you receive a gift from, for example, friends or family outside the EU, different rules apply. You pay no import duty, VAT or handling fee on gifts worth up to and including € 45.
Frequently asked questions about the € 3 import duty from 1 July 2026 and the € 2 handling fee from 1 November 2026
To whom do I pay the import duty and the handling fee? Will I receive a payment request?
The seller, such as an online shop, may pass the import duty and the handling fee on to you. You then usually pay these costs when you check out. Sometimes this does not happen. In that case, you may have to pay the extra costs to the parcel carrier (for example PostNL or DHL). Your carrier will let you know. Customs does not send you a payment request.
Not sure whether a payment request is genuine? Contact the online shop or the parcel carrier. Use the contact details on their own website.
Is VAT also charged on the import duty and the handling fee?
Yes. You usually pay the VAT when you place your order. Does the seller pass the import duty and the handling fee on to you? Then these amounts are included in the VAT you pay when you place your order.
Do you pay the VAT to your parcel carrier later? Then the import duty and the handling fee are also included, in addition to the price of the products and the shipping and insurance costs.
What is the difference between the handling fee and handling costs?
The European handling fee is € 2 per product category. The company that files the customs declaration pays it to Customs and may pass the costs on to you. Handling costs are your parcel carrier’s own costs for filing the declaration. The carrier sets this amount itself.
I ordered before 1 November 2026, but my order will be delivered later. Does the handling fee apply?
Will your order be imported into the EU on or after 1 November 2026? Then the handling fee of € 2 per product category applies. What counts is the moment Customs accepts the declaration for your parcel. The date of your order does not matter. Ask your seller, such as the online shop, how they deal with these costs.
What are product categories?
The € 3 import duty and the € 2 handling fee are not charged per item, but per product category. A product category is a group of products that fall under the same HS code.
HS codes are international codes used to classify products. The code a product gets depends, among other things, on the type of product and the material it is made of.
As a result, products that look similar may still fall into different product categories. For example, a woollen jumper may have a different code from a cotton jumper. Women’s trousers and men’s trousers may also have different codes.
There are thousands of HS codes. That is why we cannot list all product categories on this page.
The company that files the customs declaration uses these codes. Would you like to know which product category your product falls into? Ask the seller, such as the online shop.
Examples for consignments worth up to and including € 150:
- A pair of trousers and a jumper are different product categories. Do you order both? Then the import duty is 2 x € 3 = € 6 and the handling fee is 2 x € 2 = € 4.
- A woollen jumper and a cotton jumper fall into different product categories. In that case, the import duty is also 2 x € 3 = € 6 and the handling fee 2 x € 2 = € 4.
- An order of 5 USB cables at once is one product category. The import duty is then € 3 and the handling fee € 2.
- An order containing a USB cable, a coat and a lipstick covers three different product categories. The import duty is then 3 x € 3 = € 9 and the handling fee 3 x € 2 = € 6.
I order from a large international or Dutch online shop. Do I always pay import duty and the handling fee?
Not always. Many large international online shops deliver from a distribution centre within the EU. Have the products already been imported into the EU before you order them? Then the € 3 import duty and the handling fee do not apply. The price of the product may be slightly higher, because the online shop or another party has already paid import duty when the goods were imported.
Does a Dutch online shop send your order to you directly from outside the EU? Then the import duty and the handling fee may apply.
I am returning my parcel. Will I get my extra costs back?
Have you returned a parcel worth up to and including € 150 to the online shop? Then you will not get back the VAT and/or import duty you paid. This is because the rules for these consignments changed on 1 July 2026.
Is your parcel worth more than € 150? Then ask your parcel carrier for a refund of the VAT and/or import duty you paid. Your carrier can ask Customs to invalidate the import declaration.
The handling fee itself is not refunded. This also applies if you return or refuse the parcel, or if delivery fails.
Has the online shop or your parcel carrier passed the handling fee on to you? Please contact that company if you have any questions about these costs.
Handling costs are charged by your postal or courier company for filing the declaration. Would you like to know whether you can get these costs back? Then contact your postal or courier company.
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