How to calculate import duties when importing from China

Would you like to know how much it costs to import goods from China? In this article, you will learn how to calculate import duties, what the customs value is, and how much import VAT you’ll have to pay. With the explanation and the example calculation, you will then be able to estimate your import costs straight away. 

How to calculate import duties in the Netherlands

Calculating import duties involves 3 steps:

1. Find the TARIC code for your product.
2. Determine the customs value.
3. Multiply the customs value by the import duty rate.

Example: calculating import duties when importing into the Netherlands

You also pay other costs

In addition to import duties and import VAT, you may also have to pay other costs, such as:

• customs clearance costs, for example for preparing the import declaration
• terminal handling charges (THC)
• storage costs and the costs of a customs agent

These costs differ by order and supplier. Include them when calculating your total import costs.

How to calculate your total import costs

Your total import costs consist of more than just import duties.

Example: total import costs when importing into the Netherlands

Import VAT is not included in this example. As an entrepreneur, you can usually deduct VAT. You then reclaim this VAT through your VAT return.

Special situations when calculating import duties

In addition to import duties, there are other charges you may have to pay when importing, such as excise duty or consumption tax. For certain products, duties are based on the quantity of goods rather than their value.

Quantity instead of value

You calculate import duties based on the quantity of the product. For example, when importing wine into the Netherlands, you pay a fixed amount in euros per hectolitre imported. The amount depends on the type of wine and its alcohol content.

Paying excise duty

When importing excise goods into the Netherlands, you pay excise duty in addition to import duties. Excise goods include:

• beer and wine
• spirits
• tobacco products

When importing mineral water, soft drinks, fruit juices, and vegetable juices, you pay consumption tax.

Excise duty and consumption tax rates differ by product and by EU country. Include these costs when calculating your cost price.

When do you pay import duties?

You always pay import duties on an import shipment from China. Since 1 July 2026, the exemption for shipments worth up to €150 has been abolished.

For business-to-business (B2B) imports, you pay the customs duty rate that applies to the product you are importing from China. This applies when:

• you import in your own name
• you use your own EORI number
• you use your own VAT number in the import declaration

The EU has a Common External Tariff

A Common External Tariff means that the same import duty rates apply across the EU to products imported from countries outside the EU. For example, if you import T-shirts from China into the Netherlands, you pay 12% import duties. You pay the same rate when importing the T-shirts into Germany or another EU member state.

Direct deliveries from China to consumers

Do you run an e-commerce business and ship products directly from China to consumers in the Netherlands? In that case, you pay a fixed import duty of €3 per product category. This applies to shipments worth up to €150. This is common in dropshipping arrangements.

From November 2026, the EU also plans to introduce a European handling fee. The amount has not yet been announced.

Paying import VAT in the Netherlands

You pay Dutch import VAT on the customs value plus the import duties due. Are you entitled to deduct VAT in the Netherlands? If so, you can deduct the VAT paid as input tax in your VAT return.

Apply for an Article 23 permit

With this permit, you do not pay import VAT at the time of import. Instead, you defer the import VAT to your VAT return. This means the money remains available in your bank account. Do you import regularly? Then apply for an Article 23 permit (in Dutch) from the Netherlands Tax Administration.

Import VAT rates differ between EU countries. For VAT purposes, it matters whether you import T-shirts into the Netherlands, Germany, or another EU member state.

Do you need help?

Calculating import duties is often difficult. The same applies to determining the correct commodity code.

Determining the correct commodity code

You can find the complete list of products, corresponding TARIC codes, and EU import duties in various systems, including:

• the Dutch Customs Tariff Database (Gebruikstarief)
• the European Commission's Access2Markets database

Are you unsure whether you are using the correct TARIC code? Contact the Customs Information Centre free of charge. Customs agents can also help you classify products under the correct commodity code.

Import rules

Do you want to import consumer products from China into the Netherlands? The KVK Import Tool (in Dutch) shows you which import rules apply to your product, including product requirements, documents, and import duties.