Paying tax on purchases made abroad

Publication date 02-09-2025 | Last update 14-07-2026 | Information page

Are you traveling abroad and bringing purchases back to the Netherlands? Then you may have to pay customs duty, VAT, and/or excise duty.

In some cases, you must pay customs duty, VAT and/or excise duty if your purchases from outside the European Union (EU) or from special territories. You do not have to pay extra tax on purchases from inside the EU.

When do taxes apply?

Are you traveling by plane or by ship? Then you are allowed to bring goods from outside the EU duty‑free if their total value is not more than €430. If the value is higher than €430, you may have to pay customs duty, VAT and/or excise duty. It does not matter if you bought the items, exchanged them, or received them as a gift. This limit applies to each individual traveller.

These rules also apply if you buy an animal or pet outside the EU.

Example 1

You buy 5 pairs of jeans for € 100 each
You may bring 4 pairs of jeans under the permitted duty-free quantity of € 430
You pay import duties and VAT on the value of the fifth pair of jeans (€ 100)

Example 2

You buy a watch for € 1.000
You pay import duties and VAT on the full amount

Rules for private aircraft or boats

If you enter the Netherlands in a private aircraft or boat, the maximum duty‑free amount is €300 per person.

Purchases in a duty-free shop

If you buy something in a Dutch duty‑free shop before your trip, you do not have to pay tax on it when you return to the Netherlands. This purchase also does not count toward the €430 limit. However, you must keep the receipt to show that you bought the item in a Dutch duty‑free shop.

Items from duty‑free shops outside the Netherlands do count toward the €430 limit.

Personal items worth more than €430

Are you bringing valuable items on your trip, such as a camera or a laptop? Then bring the receipt. This will prove that you bought these items in the EU and helps prevent problems when you return.

Are you bringing business items, such as tools, measuring equipment, or cameras? Then you must use an ATA carnet. This allows you to take the items in and out of the country without paying customs duty or VAT. You can apply for an ATA carnet at the Chamber of Commerce (KVK).

Alcohol, cigarettes, and tobacco

There are special rules for bringing alcohol, cigarettes, and tobacco. There is a maximum amount that you are allowed to bring duty-free.

Declaring extra goods

Have you brought more than the permitted duty-free quantity? Then you must declare this to Customs. You can do this by choosing the exit marked “Goods to declare / Aangifte goederen” at the airport or harbour.

Read more about declaring extra goods

Are you traveling by private transport, like a private aircraft or boat? Then you must make your declaration at the customs office where you cross the Dutch border.

Mandatory declaration

You are required to declare your goods if you bring more than the permitted duty-free quantity. If you do not make a declaration, you may receive a fine and will still have to declare your goods.

Special rules for crew members

Some crew members are not considered “crew members in international traffic” and therefore do not receive a tax exemption. This applies to:

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