Doing business with the United States of America

News

In the US, a 10% import duty applies to almost all EU products. On 24 July 2026, a new US government measure, known as ‘Section 301’, came into force. With this measure, the US claims that foreign businesses are not doing enough to tackle forced labour in the manufacture of their products.

Previously, the additional import duties were levied on top of the existing import duties. This time, the MFN rate is being increased to a maximum of 10%. The US refers to the existing import duties as Most Favoured Nation (MFN) duties. So, if an EU product was subject to an MFN import duty of 6.8%, the additional levy would be 3.2%. Previously, this would have been 16.8%. Section 301 therefore results in lower import duties than the US’s previous decision.

You do not pay a 10% import duty on some EU products. These include:

• industrial fatty acids
• cork products
• silk yarns
• precious stones and precious metals
• waste from rare metals, such as gallium, germanium and indium. These metals are often used in mobile phones, computer chips and fibre-optic cables.

In Access2Markets, you can find out what import duty you pay in the US for these products. The list of commodity codes can be found in Annex II of the Federal Register Notice on page 245 under ‘Part C. Goods of Any Member State of the European Union’.

Steel, aluminium and copper

For aluminium and steel products, the import duty remains at 25%. For copper products, the import duty is 50%. There are also some exceptions in these categories (in Dutch).

Medicines

From 31 July 2026, US importers will pay 15% import duties on certain medicines from the EU. This applies to medicines covered by a US patent. It also applies to ingredients containing the active substances used in those medicines. This list sets out the commodity codes for the medicines subject to these import duties.

Lower import duties for some US products

Since 1 July 2026, you pay lower import duties in the EU on imports of certain US products. The European Council adopted 2 decisions to this effect. This concerns US industrial products and certain agricultural products and seafood. You can read more about this on the website of the Customs Administration of the Netherlands (in Dutch). The article refers to Regulation (EU) 2026/1455. Annexes I and II of this Regulation set out which products are covered. The website of the Customs Administration also explains the conditions for qualifying for lower import duties and how to provide proof of this.

Trade with the US

Dutch companies import more products from the US than we export to the US. Among other things, we import medical devices, medicines, and measuring and control equipment. And we mainly export specialised machinery, such as agricultural machinery and electrical appliances.

Opportunities in various sectors

Outside the EU, the US is the Netherlands' second most important trading partner. With 50 states, the US has many potential customers and partners. Each region in the US has its own special sectors. This is due to history, location, and existing expertise. On the West Coast, these are primarily technology and innovation. The South is a major player in energy and industry. 

For Dutch exporters, the greatest opportunities lie in:

• Technology, energy, healthcare, and industry. Think of batteries, smart software, and machinery.
• Renewable energy. This sector is growing rapidly. Examples include storage and equipment for managing the electricity grid.
• The agricultural sector. With opportunities for modern greenhouses and machinery.
• Products and expertise for building houses, bridges and roads, and water management.

Facts and figures

Access2Markets provides statistics on trade between the Netherlands and the US. By entering your product’s HS code, you can find not only general information but also specific details on imports and exports.

• Select ‘the Netherlands’ under ‘reporting countries’.
• Then select ‘United States’ under ‘partners’.

Making payments

Businesses in the US often make digital payments to one another, for example using credit cards or bank transfers. Cheques are also still used. If you want to pay by cheque you will need a US business bank account. Payment terms vary by sector and customer. Larger companies in particular often use terms of 30 to 90 days. 

In the US, payment after delivery is known as ‘open account payment’. This involves greater risk, as you deliver first and are paid afterwards. By using another form of payment, you can reduce the risk of late or non-payment. Consider pre-payment (cash in advance), or a Letter of Credit(L/C).

American companies prefer to pay or receive money in US dollars. Pay attention to the exchange value of the dollar against the euro. Exchange rate fluctuations are common and a risk to your profit margin.

Importing from the US

Are you importing products from the US? If so, you must submit an import declaration to the Customs Administration of the Netherlands. The EU does not have a trade agreement with the US. You will be required to pay import duties. The amount of these duties depends on the HS code of the product you are importing. You will receive an invoice from your US supplier showing 0% VAT. You can deduct the import VAT payable in your VAT return. You will often need additional documents and certificates when importing products from the US into the EU.

Are you starting to import from the US? Put your plans down on paper first by following the step-by-step plan for imports.

Check the product requirements

You may only import products if they comply with European product requirements, quality marks, and directives. All products must be safe before they are placed on the market.

Exports to the US

Do you want to export products to the US? If so, you’ll need to submit an export declaration to the Customs Administration of the Netherlands. You’ll also need an invoice, a packing list, and transport documents. And sometimes extra documents.

On the invoice for your US customer, you should state 0% VAT. You must, however, provide evidence in your records that the goods have left the EU. You can do this, for example, using proof of payment or transport documents.

Product requirements in the US

Your products and packaging must comply with US product requirements. You can look these up on Access2Markets. Sometimes you will also need certificates for your exports to the US. Various organisations in the US and the Netherlands issue these certificates.

Transport

Logistics service providers in the Netherlands are familiar with customs regulations in the United States and the EU. They process your shipment quickly and can also handle your customs paperwork.

Transport to and from the US is usually by sea container or air freight. Always make clear agreements with your US business partner. Agree on the correct Incoterms® together and include them in the contract.

Services

Do you provide services  in the US? The rules are different from those in the Netherlands. Take VAT, for example. In the US, this is known as ‘sales tax’ or ‘use tax’. The rate varies from state to state, and even from region to region within a state.

You can use the Tax Administration's Overseas Services tool (in Dutch) to find out whether to charge Dutch VAT or US sales tax.

W-8BEN-E form

Your US client needs a completed W-8BEN-E form from you. This is a tax document issued by the American tax authority, the Internal Revenue Service (IRS). With this form, your client proves to the IRS that you pay income tax in the Netherlands. This means they will not apply the 30% US withholding tax. To complete a W-8BEN-E, you must first apply for an Employer Identification Number (EIN number) from the IRS. 

It is best to complete the forms together with your bookkeeper or accountant.

Finding business partners

Finding the right suppliers or customers takes time. Be aware of cultural differences. For example, American customers expect speed and service. Show that you are proud of your own business. The Dutch are generally not used to this.

In the US, you can look up business information by state in the Corporate Registration. Make sure your own business details are up to date. This will help you come across as reliable to your business partner.

Contracts

Set out all agreements in a contract. In the US, contracts play a greater role than in the Netherlands. There are fewer fixed rules. A judge in the US will mainly look at what you have agreed in a contract. Use standard contracts as much as possible. For example, those from the International Chamber of Commerce (ICC). Have a lawyer with knowledge of US law review the contract before you sign.

The Netherlands Enterprise Agency,RVO, has more information in Dutch about doing business with the US