Customs Duties on Imports for Residents of Den Haag
Customs duties are customs charges levied by the Dutch Customs on goods from non-EU countries. For residents of Den Haag shopping online on platforms like AliExpress or Wish, these rules play a major role, especially for shipments via the nearby port of Rotterdam. They protect the EU market and generate revenue. In this article, we focus on customs duties on imports specifically for Den Haag residents, including calculations, exemptions, and tips. This builds on our article about Customs Duties and VAT on Imports.
What exactly are customs duties?
Customs duties on imports are levied on the value of imported products as a percentage of the customs value, depending on the product category. Unlike VAT, which applies across the board, these duties vary based on parcel value and origin. For postal parcels under €150, duties often do not apply, but VAT kicks in from €22 – ideal for smaller online orders by Den Haag residents.
Customs screens shipments; if duties are due, the parcel is held, incurring additional storage fees at depots near Rotterdam or Schiphol.
Legal basis for customs duties
The foundation is the Union Customs Code (Regulation (EU) No 952/2013) and the Customs Act 1992. Rates are drawn from the Common Customs Tariff (CCT), linked to the HS code. Use the TARIC code on the Customs website for details.
- Article 71 Customs Act 1992: Determines the customs value as the basis for calculation.
- Regulation (EU) 2015/2447: Exemptions for low-value consignments.
- Postal Consignment Regulation: Rules for parcels up to 30 kg.
Since 1 July 2021, IOSS handles VAT for consumer imports, but customs duties remain unchanged.
Calculating customs duties
Customs value includes the product price (CIF: cost, insurance, freight) plus royalties. Rates range from 0-17% per HS code. Formula: Customs value × Rate% = Customs duty.
Example: Shoes from China (€200, HS code 6403, 8%). With shipping, total €220. Duty: €220 × 8% = €17.60. Plus VAT on the total (€220 + €17.60 × 21% ≈ €50).
| Product group | HS code example | Typical rate | Costs at €100 value |
|---|---|---|---|
| Clothing | 6109 | 12% | €12 |
| Electronics | 8517 | 0-14% | €0-€14 |
| Toys | 9503 | 0% | €0 |
| Shoes | 6403 | 8% | €8 |
Above €150, duties always apply; below that, postal parcels are often exempt.
Exemptions and special cases
Not every import from non-EU countries incurs customs duties on imports:
- Packages up to €150: no duties (VAT from €22).
- Gifts up to €45: exempt.
- Travel items: exempt for personal use, not commercial quantities.
- Trade agreements: preferential rates with the UK or Canada.
Practical examples for Den Haag residents
- Order from China: Sneakers €120. No duties (under €150), but VAT via IOSS or Customs payment request.
- Expensive electronics €300: 14% rate = €42 duty + €74 VAT. Extra €116; parcel held until payment.
- Multiple shipments: Customs may consolidate; splitting to dodge limits doesn't always work.
Rights and obligations as a resident of Den Haag
Rights:
- Objection within 6 weeks (Article 12 Customs Act); assistance via Legal Aid Office Den Haag.
- Verify HS code/rate using the customs app.
- Refund for incorrect levies.
Obligations:
- Declare the correct value.
- Pay within 14 days.
- File declarations for business imports.
For disputes: start with Customs, then escalate to District Court Den Haag.
Frequently asked questions
Always duties on imports from the US?
No, only above €150 or if the rate is positive. Use the TARIC tool with HS code.
'Gift' label from seller?
Customs verifies; fines for fraud.
Refund customs duties?
Yes, upon export/destruction with proof to Customs.
Also for UK post-Brexit?
Yes, third country; often 0% due to agreement.
Tips for Den Haag residents
Avoid surprises with customs duties on imports:
- Customs calculator: douane.nl/tarieven for simulations.
- HS code check: Via Access2Markets or seller.
- IOSS option: VAT paid upfront.
- Insure customs costs:.
- Local advice: Legal Aid Office Den Haag for help; for appeals, District Court Den Haag. See also VAT on Imports, Customs Checks.
Expect 20-30% extra. Problems? Call Douane Forfait (088-1512122) or visit Municipality of Den Haag for info.
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