A parcel on which you have to pay import duties and/or VAT is on its way to you. This can be done easily and quickly via the DHL Express app. 

Download de DHL Express app    Download de DHL Express app

Alternatively, you go to the DHL On Demand Delivery website.

Q1 How do I know if I have to pay to import my parcel?

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. 
 

 

Q2 Who must pay?

Any import duties and VAT will be charged to the person importing the goods. The sender can choose to have the costs invoiced to another party by means of the Duty Taxes Paid (DTP) billing service.

If the sender does not pay the import duties and VAT, DHL will pay the import duties and VAT due to Customs so that your parcel can be imported. DHL will pass on to you the costs it pays to Customs. Your parcel can only be delivered to you once you have paid the full amount and administration fees* to DHL.

*DHL charges a 2% administration fee for this service, with a minimum of €14.50 (excl. VAT).

 

Q3 As a private individual, I will receive a parcel from friends or family from abroad. Do I need to pay anything?

For shipments with a maximum value of €45, you do not pay import duties and VAT. This only applies to articles that are not intended for commercial purposes:

  • The shipment is sent by a private individual, to a private individual
  • The goods are for the personal use of the recipient or the personal use of members of the recipient's family
  • The parcel is of an incidental nature
  • The nature and quantity of the contents of the parcel are such that the parcel is not of a commercial nature
  • The parcel in question is a gift from the sender, for which there is no payment.

Q4 My goods are second-hand. Do import duties also apply to them?

Yes, VAT and/or import duties must also be paid for goods that are older or had a previous owner.

 

Q5 I already paid VAT when I bought my product. Why do I also have to pay VAT when importing into the Netherlands?

Have you already paid the VAT for import together with your order? If the value of the goods is less than € 150, the webshop will send a unique code when booking the shipment. This code is also included in the customs declaration and ensures that you do not have to pay VAT again on import. The webshop pays the VAT to the local tax authorities in the EU. This procedure is called “Import One Stop Shop” (IOSS).

But if the value of the goods is higher than € 150, the IOSS procedure is not possible. In that case, the sender will have to book the billing service DTP to avoid having to pay the VAT again.

 

Q6 How are import duties and VAT calculated?

Calculation of import duties:

This is a percentage of the sum of the value of the goods + a percentage of the transport costs up to the EU border.
This sum is called customs value. The percentage of the transport costs depends on the country/region from which the parcel was sent. The percentage of import duties is determined by Customs.

Calculation of VAT:This is a percentage of the sum of the value of the goods + 100% transport costs + import duties. This sum is known as the taxable amount. The percentage of VAT is determined by the Dutch Tax and Customs Administration (Belastingdienst).

 

 

Q7 How do I pay VAT and import duties to DHL Express?

Before DHL will deliver the parcel, you must first reimburse us for any import duties and/or VAT that DHL paid. You can do so quickly and easily here via the DHL Express Mobile app or with the door-to-door courier.

 
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