If you shop online within the European Union, there are no additional import costs for your package. However, if you buy books, clothing, or other items from a webshop outside the European Union, you will need to pay VAT and possibly import duties.
For all packages arriving from outside the EU, regardless of the value of the items, you must pay VAT. If your package is valued at more than €150, you will also need to pay import duties.
Who is responsible for paying?
When you have products shipped from abroad to the Netherlands, you, as the 'importer,' are generally responsible for paying any import duties and VAT. Sometimes the sender (the online store) chooses to cover these costs. If the sender does not cover these costs, you are responsible for paying the import duties and VAT.
When your package arrives in the Netherlands, it first goes through Dutch customs. To expedite the process, DHL Express will advance the import duties and VAT and pay these to customs. When DHL Express delivers the package to you, you will need to reimburse DHL Express for these costs, plus administrative fees*.
*DHL Express charges an administrative fee of 2%, with a minimum of €16.50 excluding VAT, for this service.