Customs rules Receiving shipment

If you purchase from a business within the European Union, then you have nothing to worry about. You will not have to pay anything extra to import your parcel.

If you purchase books, clothing, or other items from businesses that are located outside of the European Union, then you may have to pay import duties or VAT.

• Shipments with a value up to € 150. Customs will not charge any import duties on these shipments. This value limit does not apply to excise goods; Customs will always charge excise duties on these goods. VAT is calculated in all cases. Also for shipments with a value up to € 22. From 1 July 2021, the VAT exemption for shipments up to € 22 has been abolished. Import declaration at customs is always required, this is carried out by DHL Express.
• Shipments between private individuals with a value up to € 45. Customs will not charge import duties and VAT on these shipments. Exception: excise goods such as tobacco or alcoholic beverages. Excise goods between private individuals are linked to maximum quantities. Import declaration to customs is always required, this is carried out by DHL Express.

These costs are paid in advanced by DHL Express and will be charged to you before we deliver the parcel. 

When you buy products from abroad and have them sent to the Netherlands, you as an 'importer' must generally pay any import duties and VAT. Sometimes the shipper (online store) chooses to pay those charges. But if the shipper hasn't paid for those costs, you're the one who has to pay the import duties and VAT.

When your package arrives in the Netherlands, it first goes through Dutch customs. In order to be able to import the package quickly, DHL Express advances the import duties and VAT and pays them to customs. If DHL Express delivers the package to you, you must first repay the import duties and VAT, plus administration costs* to DHL.

*DHL Express charges a 2% administration fee for this service, with a minimum of €14.50 excluding VAT.

If the value of the package does not exceed €45, you do not pay import duties and VAT for a gift. This only applies if the articles are not intended for commercial purposes:

• The package was sent by a private individual to a private individual as a gift.
• The items in the package are for personal use by the consignee.
• The shipment (the gift) is incidental in nature.
• The nature and quantity of the gift is such that the consignment has no commercial character.
• It is a gift from the sender, for which there is no payment.