Importing from China and import duties

Edited 19 August 2026
3 min
International
Managing and growing
Sandra Visser-Meijer

Do you want to import products from China? If so, the products must comply with European product requirements. You will often have to pay import duties and VAT. And you will usually need an EORI number. The rules that apply depend on the product you are importing.

Check the relevant product requirements, documents and costs in advance. This will help you avoid problems with the Customs Administration of the Netherlands and any financial surprises later on. In this article, you can find out what you need to arrange, what costs you’ll incur and how to do business safely.

Request a price quotation

Start by requesting a price quotation from your supplier before placing your first order. Always check this quotation carefully. When doing so, answer the following questions:

Are the products and prices correct?
How is transportation arranged?
Is the insurance of the shipment included?
Which Incoterm® applies? These are international terms of delivery.
How long is the price quotation valid?
In which currency do you pay? In euros or US dollars, for example.

Order a sample

Order a sample of the product right away. That way, you can see in advance what you will be bringing to the market. And whether the product meets your quality requirements.

Product requirements and product liability

If you import products from China, European and national requirements and rules apply to these products. They must be safe and usable.

Some products have extra rules. Examples include:

Toys: must comply with European toy directives.
Electronics: must have a valid CE marking.
Cosmetics: must be registered in the European CPNP register.

Product liability insurance

Does your product pose any risks? If so, consider taking out product liability insurance. This will limit the financial consequences of any claims for damages.

Import documents

For your import consignment, you will normally need the following import documents:

an invoice
the packing list
the transport document, such as a Bill of Lading, Air Waybill, CMR or CIM
an electronic import declaration for the goods upon their arrival in the EU.

Additional documents

Additional documents are sometimes required for certain goods. For example, when it concerns goods that may pose a risk to safety, health, economy, and the environment (VGEM, in Dutch). For example, toys, electronic goods, and cosmetics.

Prevent delays

Without the correct paperwork, Customs Administration of the Netherlands may hold up or reject your consignment. Customs or a forwarding agent can tell you more about this.

Make sure all documents are complete and accurate. You should also keep digital copies of all documents for your own administrative records.

Rules for importing? Check the KVK Import Help

Do you want to import consumer products into the Netherlands? With the KVK Import Help, you can find out which import rules apply to more than 50 consumer products. These include product requirements, documents and import duties.

Paying import duties and VAT

When importing goods from China for business purposes, you will usually have to pay import duties. The amount you pay depends on the commodity code or TARIC code of your product.

So, you should check in advance what import duties and other import charges apply to your product. This will prevent any surprises when your goods arrive.

Paying import VAT

When importing into the Netherlands, you also pay Dutch VAT. Are you entitled to a deduction of VAT? If so, you can deduct the VAT paid as input tax on your VAT return. This works in the same way as for purchases made in the Netherlands.

Check what import duties you pay when you import products from China.

Paying securely when importing from China

If you pay in advance, you’re taking a risk. You pay, but you may not receive the goods. Chinese suppliers often want you to pay in advance.

But there are other ways too. So don’t agree straight away; negotiate a secure payment method. For example: Or use a Letter of Credit (L/C). This document gives you greater certainty that you will receive the goods.

25% advance payment
25% on shipment
50% on delivery.

Minimise your payment risk

Ask your bank which payment method and currency are best suited to your purchases from China. This will limit your risks and allow you to keep control of your payments.

Beware of scams and fraud

First, check your Chinese supplier. Do they conduct business honestly and are they reliable? For example, check whether the business is registered in a Chinese business register. Or ask the Dutch embassy in China to carry out a company check (in Dutch). This way, you can be sure that your Chinese business partner is genuinely registered.

Doing business outside Europe is not always safe. You would not be the first to come across a scammer or fraudster.