Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents Only
Shipping documents with no commercial value to the Netherlands is duty
and tax free.
Some typical examples of shipped documents include:
- Bids or proposals for work or contracts
- Diplomas
- Drivers' licences
- Gift cards
- Passports
Some items have limitations or criteria in order to be considered
documents. They are shown in the table below.
| Document Type | Restriction |
|---|
| Airline tickets | Must be validated |
| Annual reports | Must only be shipped to shareholders or company officials |
| Blueprints | Must have no commercial value and are for intercompany use or
as a bid invitation (for example, architectural plans for an EU
contract) |
| Brochures | Must be for intercompany use or for non-commercial purposes |
| Business cards | A maximum of 15 business cards allowed |
| Cheques | Only personalised cheques allowed |
| Event tickets | Tickets for football (soccer) matches, concerts, or stage
performances may be sent, but to a maximum of 10 kg per
shipment Tickets shipped from a printing company to ticket sales office
or an organiser of an event may not be sent as documents |
| Examination Papers | Considered a document if shipped in an express envelope or
letter pack |
| Greeting Cards and Invitations | Only considered documents if personalised Non-personalised invitations and greeting cards require an
invoice |
| Manuals (Technical) | Only the appropriate number of manuals is allowed |
| Negatives | Only negatives, slides or print films being sent to a press or
publishing agency are allowed If the items have had value added through press or editorial
charges, they then require an invoice |
| Newsletters | Considered documents if they are intercompany shipments for
intercompany use NOTE: Shipments from a publisher
or printing company are non-documents |
| Newspapers | Must be for non-commercial purposes |
| Stationery | Must be personalised and an appropriate amount for
non-commercial use |
| Traveller's Cheques | Only allowed if personalised |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Gifts
Gifts shipped to the Netherlands from Canada incur no duties or taxes
if the parcel has a value of less than €45 (about $67 CDN).
As well, the parcel must not exceed the quantity restrictions for
alcohol, tobacco and perfumes as shown below under Restrictions.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Restrictions
Gifts of alcohol, tobacco or perfumes are restricted to certain
quantities as outlined below:
- 1 L of distilled spirits (alcohol content greater than 22%)
- 1 L of distilled spirit with an alcohol content of less than 22%
(such as sake, aperitifs)
- 1 L sparkling wine; (or a proportional amount of the 3 items above)
- 2 L non-sparkling wine
- 50 cigarettes or 25 cigarillos (maximum of 3 g per cigarillo) or 10
cigars or 50 g rolling tobacco (or a proportional amount of these
items)
- 50 g of perfume or 250 mL of eau de toilette
Shipments from Individual-to-Individual
Gift shipments from an individual in Canada to an individual in the
Netherlands will incur taxes and duties depending on the value of the
parcel. See the table below for details.
| Parcel Value | Duties & Taxes |
|---|
| €45 or Less (about $67 CDN) | No duties
No VAT |
| Greater than €45 but less than €700(about $1045
CDN) | Duty of 2.5% on the value of the goods
VAT
Alcohol, tobacco and perfume incur excise taxes |
| Greater than €700(about $1045 CDN) | Import duties*
VAT (21%, 9% or 0%)*
Alcohol, tobacco and perfume incur excise taxes |
* Rates vary depending on the type of good. See
here
for details. Some examples of
how to calculate import duties.
Shipments from Business-to-Individual
Gift shipments from a business in Canada to an individual in the
Netherlands will incur taxes and duties depending on the value of the
parcel. See the table below for details.
| Parcel Value | Duties & Taxes |
|---|
€22 or Less
(about $33 CDN) | No duties No VAT |
| Greater than €22 but Less than €150 (about $225
CDN) | No duties VAT (21% or 9% or 0) Excise taxes on alcohol, tobacco
and perfumes |
| Greater than €150(about $225 CDN) | Import duties VAT (21% or 9% or 0) Excise taxes on alcohol,
tobacco and perfumes |
Some examples of how to calculate import duties can be found
here.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Johannes Vermeer
Voldersgracht 21
2611EV Delft
Netherlands
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sending Multiple Gifts to the Netherlands
If a package has 2 or more gifts, it is considered 1 shipment if it is
shipped to 1 address and all the gifts are on the same invoice or have
the same airbill number.
If you have several gifts within one package, import tax is calculated
on the value of the entire package. For instance, if the package has 2
gifts, 1 of €25 and 1 of €200, import taxes will be
calculated on €225.
Be sure to:
- Words "Unsolicited Gift: Consolidated Gift Package" appear in
General Description of Goods as well as the Detailed description of
goods (see sample)
- Individually wrap and tag each gift separately
- Ensure the names on each tag are different and clearly marked on the
commercial invoice
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Johannes Vermeer
Voldersgracht 21
2611EV Delft
Netherlands
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/abroad_and_customs/receiving_goods_from_abroad/internet_purchases
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/abroad_and_customs/receiving_goods_from_abroad/from_individuals/am_i_liable_to_pay_import_taxes
Shipping Personal Effects
Sending your personal effects to the Netherlands from Canada is a
simple process, and most items in your shipment will be duty and tax
free.
Moving Temporarily
If you are a student moving to the Netherlands for a short period of
time, you may bring your personal effects duty and tax free. See the
conditions below that apply.
The goods eligible for this exemption include:
- Clothing
- Linen
- Used furniture for your room
- Equipment and supplies specifically for studying, for e.g., books,
computer
Moving Temporarily - Conditions
- You must have a residence in the Netherlands
- You are registered with an educational facility in the Netherlands
(it could be private or special)
- To be exempt from duties, you must complete a Customs declaration,
which is then filed by your transportation company on your behalf
Moving Temporarily - Required Documents
- A signed inventory listing your personal goods you are shipping to
the Netherlands
- A certificate of registration from the municipality where you will
be living. This could be:
- a copy of a rental agreement
- a certificate of enrolment at the school you will be studying at
Moving Permanently
Situations in which you may be moving permanently to the Netherlands
include:
- You have been given employment by a Dutch company or institution
- You have married recently, or will be soon, and wish to send your
personal effects to the Netherlands
You will be able to ship your personal effects from Canada to the
Netherlands tax and duty-free if you meet the conditions below.
Moving Permanently - Conditions
- You are transferring your residence from Canada to the Netherlands
- You have lived outside of the EU for at least 12 consecutive months
- The items shipped are used and have been owned by you for at least 6
months
- The goods are imported within 12 months of living in the Netherlands
- You will not loan, lease or transfer your goods for 12 months after
they have been imported
- To be exempt from duties, you must complete a Customs declaration,
which is then filed by your transportation company on your behalf
Notes:
- The duty and tax exemption does not apply to alcohol shipped as part
of personal effects.
- Tobacco products must have a valid Dutch excise seal on them. If
not, they will be ceased and duties charged.
- Also, non-portable equipment for professional endeavours are not tax
and duty exempt.
Moving Permanently - Required Documents
- A signed inventory listing of your personal goods that you are
shipping to the Netherlands
- A certificate of registration from the municipality where you will
be living that indicates the day you moved to the Netherlands. This
could be:
- an employment contract
- an employer's statement
- a work permit
- a rental contract or mortgage document for your home in the
Netherlands
Sources:
https://belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/moving_internationally/international_migration_and_removal_goods/from_a_non_eu_country/i_am_moving_to_the_netherlands_to_study_and_i_want_to_import_my_removal_goods_tax_free_into_the_netherlands
https://belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/moving_internationally/international_migration_and_removal_goods/from_a_non_eu_country/i_am_moving_to_the_netherlands_and_i_want_to_import
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Johannes Vermeer
Voldersgracht 21
2611EV Delft
Netherlands
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food, Chocolate, Candies
Small quantities of non-animal food products, chocolate and candies
may be shipped to the Netherlands without an accompanying health
certificate. Limitations to quantities are shown below.
Shipping animal food products to the Netherlands should be avoided as
they require a health certificate issued by the Canadian government.
You May Ship
- Up to 20 kg of fish or fish products, providing they are not
protected
- Caviar: a maximum of 125 g is allowed; if the value is more than
€430 (about $640 CDN), duty taxes will apply
- Up to 5 kg of fruit or vegetables
- Chocolate, candies and other sweets
- Up to 2 kg of infant-specific food products including powdered milk*
- Particular foods for medical purposes*
* The foods are a commercial, shelf-stable product in an unopened
container labelled with a registered trademark.
Do Not Ship
- Cheese and other milk and milk products
- Meat, fresh or processed
- Protected species of fish and their products
Sources:
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/abroad_and_customs/restricted_prohibited_import_export/animal_products_foodstuffs/
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/abroad_and_customs/restricted_prohibited_import_export/plants_flowers_fruit_vegetables/
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Johannes Vermeer
Voldersgracht 21
2611EV Delft
Netherlands
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples
Product samples may be shipped from Canada to the Netherlands duty and
tax free if they are of negligible value. The purpose of sending
samples is to encourage orders of the product.
Shipments are classified as samples and eligible for duty and tax
exemptions if:
- The recipient is a business
- The sample(s) is/are in a limited quantity or sizes
- The sample has been made unsellable by one of the following methods:
- Torn or slashed
- Defaced with indelible marking
- Perforated
- The commercial invoice includes a description of the sample with its
mutilation
Sources:
https://www.export.gov/article?id=Netherlands-Temporary-Entry
https://www.ups.com/ga/CountryRegs?loc=en_US
https://treatydatabase.overheid.nl/en/Verdrag/Details/007262.html
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Johannes Vermeer
Voldersgracht 21
2611EV Delft
Netherlands
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising Material
Advertising material includes items that are handed out to promote
products or services. Advertising items include:
- Catalogues
- Price lists
- Advertising posters
- Calendars
- Photographs
- Films
Advertising and promotional materials can be shipped to the
Netherlands from Canada duty and tax free.
Advertising Material Checklist
- A commercial invoice must be included with your shipment
- Write 'Promotional Material - Not for Resale' on the commercial
invoice in the general description of goods (see sample)
Sources:
https://www.export.gov/article?id=Netherlands-Temporary-Entry
https://treatydatabase.overheid.nl/en/Verdrag/Details/007262.html
https://treaties.un.org/Pages/ViewDetailsII.aspx?src=TREATY&mtdsg_no=XI-A-5&chapter=11&Temp=mtdsg2&clang=_en
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Johannes Vermeer
Voldersgracht 21
2611EV Delft
Netherlands
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Repairs
Shipping products to the Netherlands for repair is a fairly
straightforward process and is exempt from duties and taxes under the
inward processing rules of the European Union.
Inward processing means goods from outside the EU brought into the EU
to have work done on them, such as repairs.
Items Under Warranty
As Canada and the Netherlands have a free-trade agreement (CETA),
repairs under warranty returning to Canada from the Netherlands are
duty-free and will not be charged GST.
Items No Longer Under Warranty
Repaired equipment that is no longer under warranty and returning to
Canada from the Netherlands will be charged GST on the value of the
repair and on any new parts required to complete the repair.
Sending Product for Repair to the Netherlands
When sending product for repair to the Netherlands, include the
following information on the parcel:
- Write 'REPAIR & RETURN' on the commercial invoice under General
Description or Remarks
- Indicate the Serial/Product number under the Detailed Description of
Goods section on the commercial invoice
- Include a copy of the Repair Contract with all your export
documentation
Returning Product After Repairs are Completed
If your product has been repaired in Canada and is being returned back
to the Netherlands, ensure to do the following:
- Write 'REPAIR & RETURN' on the commercial invoice in the General
Description or Remarks section
- Indicate the value of the product INCLUDING the
cost of the repair under the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when
the item was first exported to the Netherlands
Be sure to write the necessary information on the commercial invoice
according to the document checklist below.
Repair Checklist
- Commercial Invoice must clearly state 'REPAIR & RETURN' under the
General Description or Remarks, and include the estimated time of
return
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated
under the Detailed Description of Goods section
Sources:
https://ec.europa.eu/taxation_customs/inward-processing_en
https://www.zoll.de/EN/Businesses/Movement-of-goods/Import/Procedures/Inward-processing/inward-processing_node.html
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/customs/customs-processes/special-procedures/special-procedures-for-goods/inward-processing-procedure
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Johannes Vermeer
Voldersgracht 21
2611EV Delft
Netherlands
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary Imports
Temporary importation of goods into the Netherlands, without incurring
duties or taxes, is allowed for a maximum of 24 months. However, for
some goods the time limit is less.
Make sure to clearly indicate the return date on the commercial
invoice.
Goods that are often part of a temporary import include:
- Materials and goods to be used for entertainment or during a public
exhibition such as a trade show booth
- Items that will be used or displayed at a fair, exhibition or event
- Commercial samples
- Scientific and professional equipment
- Equipment required to evaluate and test the operation of other goods
and equipment
- Tools and specialised equipment required for repairing, exploring,
producing or manufacturing
Temporary admissions are expected to follow the rules below:
- They will not be changed other than from normal wear-and-tear
- Are intended to be re-exported from the Netherlands
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into the Netherlands,
you can pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a Commercial Invoice (CI). More
details
below.
| Option # | Temporary Import Method | Risk of paying Duties and taxes |
|---|
| 1 | Commercial Invoice Only | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice Only
This is the simplest and quickest option.
See example.
You should be aware that shipping using this method doesn't
guarantee that your items will be imported duty/tax free. Not
all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge
any duties and taxes. 2. Commercial Invoice + an ATA Carnet
This option is great for items that frequently travel in and out
of the country. It's also great because once you have an ATA Carnet,
it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a
temporary import, you can get an ATA Carnet for the items that
are of temporary nature. ATA Carnets are beyond the scope of this article. You can
however, contact your local chamber of commerce and they will
be able to guide you along. You can also find more information
here: http://www.chamber.ca/carnet/ |
In addition to the 2 options listed above, the following conditions
must also be met in order to qualify for a duty and VAT free
exemption:
- The goods arrive and leave in the same condition, allowing for
normal wear and tear; maintenance and minor repairs are allowed
under certain conditions
- Stay no longer than 24 months in the Netherlands
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://ec.europa.eu/taxation_customs/specific-use_en
https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/guidance_special_procedures_en.pdf
http://www.chamber.ca/carnet/how-to-apply-for-a-carnet/
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Johannes Vermeer
Voldersgracht 21
2611EV Delft
Netherlands
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Permanent/Sold Goods
Occasional Shipper
If you ship occasionally to the Netherlands (i.e. items you sold on
eBay), there isn't too much you need to do. You will need to:
- Include 3 copies of the Commercial Invoice with your shipment
- Provide a detailed description of the goods on the Commercial
Invoice (in order to avoid customs delays)
NOTE: An Economic Operator Registration and
Identification (EORI) number is NOT needed if you are shipping as a
private individual.
Regular Shipper
If you regularly sell and ship goods to the Netherlands, we recommend
you consult a licensed customs broker in the Netherlands.
You may need to comply with certain requirements, such as obtaining an
Economic Operator Registration and Identification (EORI) number.
NOTE: Goods sold and shipped to the
Netherlands will incur duty imports and VAT. The range of VAT tariffs
can be found
here. If the products are alcoholic beverages or tobacco, then excise
taxes will also be applied to them.
Sources:
https://download.belastingdienst.nl/itd/beleid/vat_in_the_netherlands.pdf
https://www.government.nl/topics/export-import-and-customs/customs-tariff
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Johannes Vermeer
Voldersgracht 21
2611EV Delft
Netherlands
Phone: 613-555-1234 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Duty &
Taxes
Import duties and taxes in the Netherlands are calculated based on the
sum of the Customs Value, Insurance Amount, and Freight costs (shipping
costs). This is known as CIF.
Using the CIF Value, you can predict how much duty & tax the recipient
must pay to the Dutch government to receive their goods.
Thresholds
Some countries have a threshold below which duties and taxes are not
charged. This is known as the de minimis value. For the Netherlands,
the de miminis for duties is €150 CIF (about $225 CDN); and for
VAT, it is €0.
NOTE: Alcoholic beverages, perfumes, and eau
de toilette are always subject to VAT, duties, and excise taxes.
| Currency | Euro (EUR) - € |
| Duty Exemption (De minimis Value) | € 150 |
| Duty Calculation Method | CIF |
| TAX (VAT) | 9%
applies to food, medicines,
books, newspapers and magazines, and
agricultural products and services
21%
standard rate that applies to most goods |
| Tax Exemption (De minimis Value) | €0 - effective July 1st, 2021 |
| Tax Calculation Method | CIF |
| |
Duties on Imports
Canada has a free trade agreement with the Netherlands via the EU
(CETA). As a result, 98% of all trade goods and services between the 2
countries incur no duties.
Rules of origin ensure that CETA preferential tariff rates benefit EU
and Canadian production. In order to take full advantage of CETA
preferential tariff rates, traders will need to fulfil the rules of
origin defined in the agreement and prescribed for each and every
product. The Commission has developed a practical
Guide to the CETA Rules of Origin
to help you find your way.
- Candy0%
- Chocolate0%
- Spirits and Wines, Tobacco*0%
- Books0%
- Documents0%
- Video Games & Consoles0%
- Computers & Laptops0%
- Tablets0%
- Mobiles0%
- Cameras0%
- Accessories for Electronics0%
- Coats0%
- Beauty Products & Cosmetics0%
- Jewellery0%
- Shirts & Pants0%
- Home Appliances0%
- Toys0%
- Sports Equipment0%
*Dutch authorities are very strict about importation of tobacco and
its products. Shipments of tobacco MUST have a Dutch excise stamp or
they will be confiscated.
Sources:
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/calculating_vat/vat_tariffs
https://trade.ec.europa.eu/doclib/docs/2017/september/tradoc_156056.pdf
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/abroad_and_customs/receiving_goods_from_abroad/from_organizations_and_companies/how_do_i_calculate_these_import_taxes
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