Import Duties on Imports for Westlanders

Import Duties on Imports for Westlanders

Import duties are customs duties levied by Dutch customs on goods from non-EU countries. For residents of Westland—whether online shoppers on AliExpress or local greenhouse growers importing materials—these rules are essential. They protect the European market and generate revenue for the EU. This article covers import duties on imports in Westland, with explanations of calculations, exemptions, and tailored tips. It builds on our piece about Import Duties and VAT on Imports.

What are import duties?

Import duties are a tax based on the customs value of products, calculated as a percentage depending on the product category. Unlike VAT, which applies standardly, these duties depend on package value and origin. For postal shipments under €150, import duties are often exempt, but VAT is mandatory from €22. Dutch customs screens shipments; if duties are due, the package is held, incurring storage fees.

Legal framework for import 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, with details via TARIC on the Customs website. For Westland horticultural businesses, specific codes apply to imports of substrates or machinery.

• Article 71 Customs Act 1992: Determines customs value as the basis for calculation.
• Regulation (EU) 2015/2447: Exemptions for low values.
• Postal shipment rules: For shipments up to 30 kg.

Since July 1, 2021, IOSS handles VAT for consumer imports, but import duties remain unchanged.

Calculating import duties

Customs value includes product price (CIF: cost, insurance, freight) plus royalties. Rates range from 0-17% per HS code. Formula: Customs Value × Rate% = Import Duty.

Example for Westland: Importing garden boots (€200, HS code 6403, 8%). Total with shipping €220. Import duty: €220 × 8% = €17.60. Plus VAT on total (€220 + €17.60 × 21% ≈ €50). Useful for growers in 's-Gravenzande or Naaldwijk.

Always duties above €150; often exempt for postal under that.

Exemptions in practice

Not every import from non-EU countries incurs import duties:

• Packages up to €150: no duties (VAT from €22).
• Gifts up to €45: exempt.
• Personal travel goods: up to normal amounts.
• Trade deals: reduced for UK or Canada.

Practical cases for Westland

1. Order from China: Garden tools €120. No duties (under €150), but VAT via IOSS or payment request.
2. Expensive lighting €300: 14% rate = €42 + VAT €74. Total extra €116; held until paid.
3. Multiple shipments: Customs may combine; splitting doesn't always work.

Rights and obligations

Rights:

• File objection within 6 weeks (Article 12 Customs Act); assistance via Het Juridisch Loket Westland or Rechtbank Westland.
• Check HS code/rate via customs app.
• Refund for errors.

Obligations:

• Declare correct value.
• Pay within 14 days.
• Declare for business imports; check Municipality of Westland for local rules.

Frequently asked questions

Tips for Westlanders

Avoid issues with import duties:

• Customs tool: douane.nl/tarieven for simulations.
• HS code check: Via Access2Markets or seller.
• IOSS option: VAT upfront; duties unchanged.
• Insure: For customs costs.
• Advice: Het Juridisch Loket Westland for complex cases. More: VAT on Imports, Customs Checks.

Expect 20-30% extra. Questions: Douane Forfait (088-1512521).