VAT on imports from outside the European Union (EU)

A person importing goods into the Netherlands from outside the EU usually pays Dutch VAT. This applies whether the person is importing the goods as a trader or as a private individual.

VAT tax return for imports from outside the EU

If a trader imports goods from a country outside the EU to the Netherlands, he will pay Dutch VAT on the goods. This means that the trader must declare the import and pay VAT in the Netherlands. He will generally pay import duty and excise duty in addition to the VAT.

Calculating VAT on imports

See the Tax and Customs Administration website for information on exactly how VAT is calculated when importing goods.