Netherlands - Import Requirements and DocumentationNetherlands - Import Requirements

A Value-added tax (VAT) is charged on the sale of goods and services within the Netherlands.  Unlike a customs duty, which is the same for all EU member countries, VAT is established by the tax authorities of each member country, and differs for each country.  At each stage of the manufacturing and distribution chain, the seller adds the appropriate amount of VAT (tax on the amount of value that the seller added to the product, plus the amount of VAT passed on to the seller by the supplier) to the sales price.  The tax is always quoted separately on the invoice.  The firm periodically subtracts the VAT paid on purchases of goods and services from the VAT which is collected on sales, and remits the balance to the Government.  This process repeats itself at each stage until the product is sold to the final consumer, who bears the full burden of the tax.  Below is a summary of the Dutch VAT rates:

• Zero percent rate applies to exports

• Six percent rate applies to necessities such as food, medicines, and transportation

• Twenty-one percent is the general or standard rate and applies to most goods.

VAT is levied at the same rate for imports into the Netherlands as for domestic products or transactions.  The basis on which VAT is charged on imports is the C.I.F. value at the port of entry, plus any duty, excise taxes, levies, or other charges (excluding the VAT) collected by Dutch Customs at the time of importation.  This total represents the transaction value of the import when it clears customs.

Dutch importers are liable for payment of customs duties, VAT, and any other charges at the time of clearing the goods through customs.  
Temporary imports that will be re-exported are not subject to the VAT.  An importer may have to post a temporary bond for customs duties and taxes, but this is canceled when the goods are taken out of the country.

The European Union aims to harmonize VAT rates among the 28 EU member nations.  The EU has adopted guidelines for converging VAT rates over an extended transitional period, such as seeking to establish a minimum VAT rate for most products, lifting border tax controls, and defining which products will be allowed an exempted or zero VAT rate.  Each country retains collection and enforcement authority for the VAT.

Excise taxes are levied on a small number of products such as soft drinks, wine, beer, spirits, tobacco, sugar, and petroleum products.  For imports, the excise tax is paid by the importer and is additional to any customs duty or VAT.  The European Union is close to harmonizing excise taxes.

Only a small number of goods of U.S. origin require import licenses. These are mostly controlled items such as arms and munitions.  Licenses are generally granted for goods of U.S. origin.  Application forms for permits are available from the Dutch Chamber of Commerce.  The completed forms should be mailed to the Dutch Central Import and Export Office (CDIU).

CDIU
P.O. Box 3070
6401 DN Heerlen
Telephone: +31 88 151 2122

License applications and notifications can also be submitted to the CDIU digitally.

Complete, save and send the form using the Message Box platform.

Licenses are not transferable.  They may be used to cover several shipments within the total quantity authorized.  In general, the Harmonized System classification number and the corresponding wording of the tariff position indicate the goods covered by the license.

Imports of certain commodities, including numerous foodstuffs, are subject to special regulations and must be labeled to show manufacturer, composition, content (in metric units), and country of origin.  In view of the complexity of these regulations and changing requirements, information should be requested from the importer prior to shipment.  When the importer’s services are not available, information can be obtained directly from the appropriate Dutch authority listed at the end of this publication.  For agricultural and food products, U.S. exporters should contact the U.S. Department of Agriculture for marketing and labeling information and exporting assistance, Telephone: (202) 720 9408.

Shipments to the Netherlands require one copy of the bill of lading (or air waybill) and the commercial invoice for customs clearance.  There are no consular requirements, but certificates of origin may be required as set out below.

U.S. Customs also requires two copies of the U.S. Shipper's Export Declaration (U.S. Department of Commerce Form 7525V) for goods valued at $1,500 or more.  A declaration form must be completed for all shipments by regular mail or parcel post valued at $500 or more.  The form must include the harmonized commodity number of the exported product as well as the weight stated in metric units.
 When sending goods through the mail, the exporter should inquire at the post office as to the proper documentation needed for mail shipments.  For additional information or assistance on export documentation, readers should contact their local Department of Commerce Export Assistance Center.  A complete list can be found on the U.S. Commercial Service website.

Although no special format is prescribed for the commercial invoice, it is advisable to include the following:  date and place of shipment; name (firm's name) and address of the seller and buyer; method of shipment; number, markings of the packages, and their numerical order; description of the goods using the usual commercial description according to kind, quality, grade, and weight (gross and net, in metric units), along with any factors increasing or decreasing the value; agreed price of goods; unit cost; total cost f.o.b. factory plus shipping; insurance charges; delivery and payment terms; and the signature of a responsible official at the shipper's firm.  Bills of lading should bear the name of the party to be notified.  The consignee needs the original bill of lading to take possession of the goods.

Certificates of origin may be required for a small number of goods.  Whether a certificate of origin is required should be ascertained directly from the importer or the appropriate customs authority.  Letter‑of‑credit terms may stipulate that a certificate of origin be provided.  Customs authorities accept certificates of origin issued by authorized local U.S. chambers of commerce or boards of trade.

REACH

REACH, "Registration, Evaluation and Authorization and Restriction of Chemicals,” is the system for controlling chemicals in the EU (Regulation 1907/2006).  Virtually every industrial sector, from automobiles to textiles, is affected by this policy.  REACH requires chemicals produced or imported into the EU in volumes over one metric ton annually to be registered with a central database that the European Chemicals Agency (ECHA) handles.  Information on a chemical’s properties, uses, and handling are part of the registration process.  U.S. companies without a presence in Europe cannot register directly, and must have their chemicals registered through their importer or EU-based “Only Representative of non-EU manufacturer.”  A list of Only Representatives (ORs) can be found on the website of the U.S. Mission to the EU.

U.S. companies exporting chemical products to the European Union must update their Material Safety Data Sheets (MSDS) to be REACH compliant.  For more information, see the guidance on the compilation of safety data sheets.

WEEE Directive

The EU rules on Waste Electrical and Electronic Equipment (WEEE) do not require specific customs or import paperwork, but may entail a financial obligation for U.S. exporters.  The Directive requires U.S. exporters to register relevant products with a national WEEE authority or arrange for a local partner to do this.  The WEEE Directive was updated in 2012 to include all electrical and electronic equipment.  This revised scope will apply from August 14, 2018, with a phase-in period that has already begun.  U.S. exporters who seek more information on the WEEE Directive should visit the website.

RoHS

The Reduction of Hazardous Substances (RoHS) Directive imposes restrictions on the use of certain chemicals in electrical and electronic equipment.  It does not require specific customs or import paperwork, but manufacturers must self-certify that their products are compliant.  The Directive, revised in 2011, is now a CE Marking Directive.  The revised Directive expands the scope of products covered during a transition period that ends on July 22, 2019.  Once this transition period ends, the Directive will apply to medical devices, monitoring and control equipment, in addition to all other electrical and electronic equipment.  U.S. exporters seeking more information on the RoHS Directive should visit the website.