Netherlands

TL;DR: The Netherlands is Europe’s distribution hub — Rotterdam is the continent’s gateway, and Dutch VAT-deferral lets importers hold China inventory without paying import VAT until goods enter a member state.

Import duty & VAT

Duty: EU Common Customs Tariff (MFN, varies by HS code) Medium

The Netherlands applies the EU Common Customs Tariff — duty depends on the HS code and is uniform across the EU, typically 0–12% for consumer goods. No China-EU FTA is in force.

VAT: 21% High — 21% standard (9% reduced).

De minimis threshold

€150 (VAT threshold) Low

The EU €22 threshold was abolished in 2021; import VAT applies from the first euro, with IOSS for sub-€150 consignments. Confirm current thresholds with Dutch customs.

Compliance requirements

• EORI number for EU imports.
• CE marking for regulated products.
• REACH for chemical substances.
• Article 23 VAT-deferral licence for bonded warehousing.

Clearance process

1. Register for an EORI number.
2. Classify under the TARIC code.
3. File the import declaration and pay duty (VAT deferred if licensed).
4. Clear through Rotterdam.
5. Release and distribute — often by Rhine barge onward.

What most guides skip

The Netherlands is the VAT-deferral play. Its Article 23 licence lets an importer defer import VAT entirely — goods enter bonded storage at Rotterdam and VAT is only accounted for when they actually enter a member state. For importers who hold inventory or re-export across the EU, this is a working-capital lever most first-timers never discover. Rotterdam’s Rhine barge network then distributes the goods into Germany, France and Switzerland cheaply. If you are building a European distribution base, the Netherlands is almost always the right starting point.

Key takeaways

1. Rotterdam is the EU’s gateway; Rhine barge reaches Germany, France, Switzerland.
2. Article 23 VAT-deferral defers import VAT until goods enter a member state.
3. 21% VAT is among the highest — but deferral softens the cash impact.
4. The natural base for an EU distribution operation.

Duty, VAT and de minimis figures are indicative and change over time. Always confirm current rates with the relevant customs authority before making commercial decisions.