Importing herbs and spices

Herbs such as parsley, oregano, sage, lovage, and basil are widely used in the Netherlands. Spices such as pepper, nutmeg, vanilla, turmeric, cinnamon, and saffron are also in demand. Do you want to import herbs or spices? First familiarise yourself with all the rules and regulations. For example, you will need to know exactly where your product came from and where it is going. This article explains what you need to look out for. 

Product requirements

All food and beverage products (foodstuffs) are subject to food safety requirements. These are laid down in the European food legislation. An important part of this legislation is traceability throughout the supply chain. You must know where your herbs and spices came from and to whom you supplied them. This ensures you can quickly withdraw unsafe products from the market if necessary. If your products are found to be unsafe, you have a must inform the Netherlands Food and Consumer Product Safety Authority (NVWA). Importers of herbs and spices must be registered with NVWA as a food company.

View the general requirements for all foodstuff imports, such as labelling rules and legislation for novel foodstuffs. These requirements also apply to herbs and spices.

Hygiene requirements

If you produce, process, transport, distribute, or stock herbs or spices, you are required to have a food safety plan. This is set out in the European food and beverage hygiene regulation. This plan should outline how your company ensures that all food and beverages are handled safely and how you comply with HACCP principles. HACCP is short for Hazard Analysis Critical Control Points. The HACCP system maps out everything that can go wrong with food and beverages and how you can prevent this.

Food contamination

Herbs and spices may contain pathogens. The maximum acceptable levels for contaminants in food and beverages are set out in an EU Regulation. Any herbs and spices that you place on the European market must comply with this. There are specific rules on toxins such as aflatoxin, and carcinogens such as polycyclic aromatic hydrocarbons (PAH). Pesticide residues are also subject to maximum levels. You can find more information on the EU pesticide database.

Organic herbs and spices

If you import organic herbs and spices, you have to meet additional requirements. For example, you need to have your company certified. Organic foodstuffs imported from non-EU countries must meet standards equivalent to those applicable to organic foodstuffs produced in the EU.

Useful agencies and authorities

The following agencies provide information on product requirements and import regulations.

• Centre for the Promotion of Imports from Developing Countries (CBI).  CBI helps exporters from developing countries export goods to the European market and publishes market information. This information can also be useful for Dutch importers. View the European product requirements for herbs and spices.
• On the EU Access2Markets portal, you can find information about product requirements and import procedures for herbs and spices. This video explains how to use this system. You need the product name or the HS code of your product. The HS code is a commodity code used by customs to classify products. Many herbs have commodity codes beginning with 0709 99 90 (fresh or chilled), 0712 90 90 (dried, crushed, or powdered) and 1211 90 86 (certain spices also used in the medical sector). For thyme and bay leaves, commodity codes start with 0910 99. Spices have commodity codes starting with 0904 to 0910.
• The Veterinary Imports Online tool (in Dutch) of the NVWA tells you under what conditions you are allowed to import herbs and spices from non-EU countries.

Product liability

Do you import herbs or spices from countries outside the European Economic Area (EEA) and Northern Ireland? Or do you buy these products in the EEA or Northern Ireland and attach your own label or brand name to them? Then you are liable for damage caused by a defect in the products. Make sure your products meet all requirements. You can insure yourself against product liability.

Importing goods from EU countries

There is free movement of goods in the EU. This means that you do not have to pay import duties when importing herbs or spices from another EU member state. You do not have to declare these goods to Dutch Customs.

Your supplier in the other EU country will usually charge 0% VAT if you pass on your VAT identification number. Add Dutch VAT to the purchase and report it in your VAT return. You will usually be allowed to deduct it as input tax in the same return. The Dutch VAT rate for herbs and spices intended for human consumption is 9%.

Northern Ireland: a special arrangement

Northern Ireland is part of the United Kingdom. But it follows the EU rules for trade and customs. If you import goods into the Netherlands or export them from the Netherlands to Northern Ireland, you do not pay import duties and you do not file a customs declaration. The EU VAT rules apply to Northern Ireland as well. 

Importing goods from non-EU countries

When you import herbs or spices from a non-EU country, you have to file an import declaration with Dutch customs. Your carrier or customs broker will usually file this import declaration on your behalf for a fee, as well as advancing any import duties and VAT that may be due. You will also need an EORI number when dealing with Dutch Customs.

Import duties

If you import herbs and spices from a country outside the EU, you may have to pay import duties. These are calculated on the customs value. This is the purchase price of your products plus transport and insurance costs up to the EU border or port of entry. 

The amount of import duty depends on the commodity code of the products. Customs classifies goods using these codes. For some products, it can be difficult finding the right code. When importing, you need a 10-digit commodity code, also known as the TARIC code, for every product you import.

For a full overview of commodity codes and the corresponding import duty rates, refer to the Tariff Manual published by the Customs Administration of the Netherlands. Many herbs have commodity codes beginning with  0709 99 90, 0712 90 90, 0910 99 and 1211 90 86. Spices have commodity codes beginning with 0904 up to 0910. The article How much import duty do I have to pay? includes an example of how to look up import duties in the Tariff Manual.

For more information about commodity codes and import duties, you can also call the Customs Information Line, 0800 01 43 (in the Netherlands).

Trade agreements and lower import duties

Do you have to pay import duties on your herbs or spices? You may qualify for import duty relief if you import them straight from countries with which the EU has a trade agreement. you may pay lower or no import duties. This is known as tariff preference. To qualify, the herbs and spices have to be of preferential origin, which means they have to be harvested or processed in the treaty country. 

You can demonstrate that your products meet the rules of preferential origin with a preferential certificate or declaration of origin, such as an EUR.1 certificate, invoice declaration, or Certificate of Origin. Which certificate or declaration of origin you need depends on the treaty country.

VAT

When you import goods into the Netherlands, you pay Dutch VAT. You are allowed to deduct this VAT as input tax in your VAT return, provided that you are entitled to deduct VAT. If you regularly import goods, you can apply for an Article 23 permit from the Netherlands Tax Administration to avoid having to pay VAT at the time of import. Instead, you can report the VAT in your regular VAT return, which will benefit your liquidity. The Dutch VAT rate for herbs and spices intended for human consumption is 9%.

Documents

Are you importing from a country outside the EU? As well as the waybill, invoice, packing list, import declaration, and any preferential certificates of origin, you may need extra documents.

Import licence for vanilla

Are you importing vanilla? If so, the CITES convention may apply. CITES is an international agreement between 183 countries. It deals with trade in endangered plants and animals. The purpose of CITES is to prevent these plants and animals from becoming extinct. CITES also applies to vanilla plants that have not been artificially cultivated. This means you need a CITES import permit (in Dutch) for vanilla from these plants. For vanilla from plants grown artificially, for example in greenhouses, you do not need this permit.

Phytosanitary certificates

You need a phytosanitary certificate for certain herbs and spices that you import from a country outside the EU. For example, for basil, ginger, and turmeric. This certificate proves that the products are healthy and free of harmful organisms. Your supplier arranges the certificate with the inspection authority in its country. You do not need a phytosanitary certificate if you import herbs or spices from Switzerland or Northern Ireland.

You can see whether you need a phytosanitary certificate for your product in the Customs Administration’s Tariff Manual.  Not sure? Then call the Customs Information Line, 0800 01 43 (in the Netherlands). Or get help from a logistics service provider such as a customs agent.

You must report the health certificate and the import shipment before it enters the EU. You do this in CLIENT-import (in Dutch), an online system of the NVWA. This gives you a Common Health Document of Entry for animal feed and foodstuffs of non-animal origin (GGB-D). The NVWA and Customs Administration check the documents and sometimes the products. During the inspection, the NVWA may take samples and do a laboratory analysis. The NVWA charges fees for this.

Organic inspection certificate

If you import organic products you need a Certificate of Inspection for import of products from organic production (COI, in Dutch). You do not need a COI if you import organic products from Norway, Iceland, Liechtenstein, Switzerland, or Northern Ireland.

Common Health Entry Document

For some herbs and spices from certain countries, there is temporary extra control. This is due to the risk of contamination with fungal toxins, pesticide residues and salmonella. You can find a list of products subject to this control obligation in Annexes I and II of Implementing Regulation (EU) 2019/1793. For these products, you must pre-notify the shipment with a Common Health Entry Document for animal feed and foodstuffs of non-animal origin (GGB-D).

For Annex II products, you also need a phytosanitary certificate and a laboratory analysis from the country of dispatch. Your supplier requests the health certificate from the inspection authority in its country.

Get help

Get help from a customs agent or logistics service provider experienced in clearing foodstuffs. They know which documents you needand can pre-register shipments in the online systems.