How much import duty do I have to pay?

How much import duty you pay differs per product. For some products you never pay import duties. And often you pay less or no duty if you import from a country with which the EU has a trade agreement. 

How do you calculate import duties

You usually calculate import duty over the customs value of your products. This is the value of the imported goods at the EU's external border. So the price you pay for the goods plus the transport and insurance costs up to the border or port of entry into the EU.

The example below shows how import duties are calculated in practice when importing tall drinking glasses from China. The import duty for these glasses is 11%.

Please note: sometimes you can add or subtract certain costs to the customs value. There are also products where you calculate import duties on the quantity rather than the value. With wine, for example, you pay import duties per hectolitre imported.

How much import duty do you pay?

How much import duty you pay differs per product. The table below shows the rates for some product groups. Within a product group, the rates often differ as well. For example, within the product group 'toys', you pay no import duties (0%) for electric toy trains. While for plush teddy bears the tariff is 4.7%.

The TARIC code determines the import duty rate

Because every product has a C code, you can determine how high the import duties are. A TARIC code. is a goods code that you need for your import declaration to Customs Administration of the Netherlands. It usually consists of ten digits. Sometimes a TARIC code has more digits. For example, for products subject to anti-dumping levies. This is an additional levy on top of the import duty.

When do you pay no import duty

You are exempt from paying import duties if the value of your shipment containing products from outside the EU is no more than €150. Transport and insurance costs are not included in this amount.

Please note:

• alcoholic products, perfume and eau de toilette, tobacco and tobacco products are not exempt, even in small shipments.
• in 2026, the €150 threshold will be abolished. You will then pay import duties on every shipment. It is not yet known when the new rules will come into effect.

 

Finding TARIC codes and import duties

You can find TARIC codes and the import duties associated them in the Customs Administration's tariff database and the European Commission's Access2Markets database.

Customs tariff database, example

In this example, we show how you look up the TARIC code and the amount of import duty in the Customs tariff database for Long drink glasses made of toughened glass (other than crystal and glass ceramic) Follow these steps:

• Go to Customs tariff database.
• In the menu (button top-left of your screen), click on the 'Nomenclature' tab and select 'Query by nomenclature'.
• Section XIII states: ‘Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware (chapter 68 - 70)’
• Click on the yellow folder for 'Section XIII'.
• Then click on the folder 'Chapter 70' – Glass and glassware'.
• Then click on the folder '7013 - Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes’.
• Then select the folder: '- other drinking glasses, other than glass ceramic'.
• Finally, select the folder '7013 37: -- other'. This is the 6-digit HS code.
• You will now see the code '7013 37 10 00'. This is the 10-digit TARIC code or commodity code for long drink glasses made of toughened glass.
• Click on the magnifying glass.
• Select the country from which you are importing the goods and click on 'Search'.

You will now see several columns containing measures, import duty rates (column “Financial code”) and conditions, among other things.

Searching if you already know the TARIC code

Do you already know the TARIC code and want to know the import duty rate? Then follow these steps:

• Click on the 'Nomenclature' tab and select 'Query by nomenclature'.
• Enter the TARIC code for your product in the 'Goods code' field.
• Click on 'Search'.
• Click on the folder next to 'Chapter 70' – Glass and glassware'.
• Then click on the magnifying glass behind the TARIC code.
• Select the country from which you are importing and click on 'Search'.

What measures are included in the Customs tarrif database?

The measures depend on the product and the country from which you are importing. Import duty rates and other levies can be found in the “Financial code” column. You will also see the following measures:

1. Third country duty

‘Third country duty’ (douanerecht derde landen) applies to products from countries with which the EU does not have a trade agreement, such as China and the United States of America. For the long drink glasses in this example you can see in the column ‘Duty expression’ that the import duty is 11%.

If you import processed agricultural products, you may pay agricultural levies. You may then see the following abbreviations in the column ‘Duty expression’: EA (agricultural component), AD S/Z (additional duty on sugar content), AD F/M (additional duty on flour contents). You pay these levies based on the content of milk fat, milk protein, starch, and sugars.

2. Tariff preference

If you see a ‘tariff preference’ field, you import your product from a country with which the EU has a trade agreement. As a result, you usually pay less or no import duty (see column ‘Duty expression’). In the example of the long drink glasses, depending on the country, an exemption from import duty usually applies. The name of the treaty country is shown in the column ‘Geographical area’.

Note: Some treaty countries are not mentioned by name in the column 'Geographical area'. These countries then belong to a group of countries with which the EU has concluded a trade agreement. For example, CARIFORUM, SADC EPA, SAP, European Economic Area, GSP+, OCT, and Central America. If you click on the group name you will see which countries are included. 

To qualify for tariff preference, the products must be shipped directly from the treaty country. The products must also be of preferential origin in the treaty country. You can demonstrate this with a preferential origin document or declaration (see column ‘Conditions). Read more about origin documents and import declarations.

3. Customs Union Duty

Do you import products from Türkiye, San Marino, or Andorra? Then you see ‘Customs Union Duty’ for a large number of products. This implies that the EU has a customs union with these countries. This customs union ensures that you do not pay import duties for many products from these countries. Originating from a country means that the product was produced in that country or that the product was previously imported into that country from another country.

4. Preferential Tariff Quota

Do you see the ‘Preferential tariff quota’ field for your import country and product? Then a reduction in import duties applies to the import of a certain quantity of the product into the EU. In order to be eligible for this, you need an origin document or declaration (see column ‘Conditions’). Once the maximum quantity has been reached, the tariff quota is full. This is called ‘exhaustion of the tariff quota’. You pay the customs tariff written in the column ‘Third country duty' from that moment on. In the column 'Quota order number' you can see the quantity still remaining within the quota.

5. Non-preferential Tariff Quota

Do you see a 'Non-preferential tariff quota' field? Here too, import duties are reduced for a certain quantity of the product from the importing country. The condition is that the quota has not yet been exhausted. Instead of an origin document or declaration, you will need an additional document to qualify for a reduction in import duties (assuming your import falls within the tariff quota). See the column ‘Conditions’ to find out what type of document you need. This may be, for example, import certificates for certain agricultural products or certificates of authenticity for handmade products. The column ‘Order number’ shows you how much is still available within the tariff quota.

6. Anti-dumping duties and definitive countervailing duties

Anti-dumping duties e are additional import duties on top of the import duty. The EU imposes these duties on certain products manufactured in certain countries. For example, on electric bicycles from China. The amount of the levies may vary per producer.

Anti-dumping duties prevent producers and exporters in these countries from exporting their products to the EU at very low prices. In other words, dumping on the EU market. This type of dumping creates unfair competition. Anti-dumping duties also protect the EU's own industry and employment

7. Countervailing duties

Countervailing duties are anti-subsidy measures. You pay these duties because the government of the third country subsidises the production, export or transport of these products. This also creates unfair competition.

8. Import VAT

The last field in the column shows ‘Turnover tax (NLVAT)’. This is the VAT you pay when importing into the Netherlands. The ‘Rate’ column shows the Dutch import VAT rate.

9. Excise duty and consumption tax

Do you import alcoholic products, tobacco products, or fuels? Then you pay excise duties in addition to import duties and VAT. For products with little or no alcohol, you pay consumption tax in addition to import duties and VAT. You will see Excise (NLACC) or Consumption tax (NLVBB) in the ‘Measure type’ column for these products.

10. Other measures

You may also see other measures. These include additional checks for certain products or countries. For example, checks due to sanctions against countries. Or checks in the area of food safety or plant health.

User manual

There is a public user manual for the customs tariff database. If you need help, you can also call the Customs Administration of the Netherlands on 0800 01 43 or, if you are calling from abroad, +31 055 538 5389.

European Commission’s Access2Markets

In addition to the Customs tariff database, you can also find out the import duties for your products via the Access2Markets website of the European Commission. This video explains how the database works and how to search for import duties.  

Help finding the right TARIC code

Are you having problems finding the TARIC code? Read more about finding the right HS and commodity codes. You can also call the Customs Information Line on 0800 0143. If calling from abroad, call +31 055 538 5389. Ot ask a forwarding agent or logistics services provider for advice.

Certainty about the correct TARIC code

Not sure if the TARIC code is correct? Then request a Binding Tariff Information (BTI, in Dutch) from the  Customs Administration of the Netherlands. This is a written and binding statement about the TARIC code for your import product.

Please note: verbal information about TARIC codes from the Customs Information Line or from an adviser or forwarding agent is not valid. If you have a BTI for your product, you must use it when importing or exporting goods.