Importing from outside the EU to the Netherlands: a step-by-step guide

Your supplier's quote looks fantastic, but the subsequent bill from customs can be an unpleasant surprise. However, unexpected costs and delays are not inevitable. This step-by-step guide puts you back in control of the import process and its costs, turning importing from outside the EU into a strategic driver for your business.

Step 1: Solid preparation for your import

A successful import doesn't start on the boat, but at your desk. Thorough preparation prevents the most common problems.

Arrange your EORI number

Before you order anything, you need an EORI number. This is your company's unique identification number for customs activities throughout the EU. Without it, your forwarder cannot make a declaration, and storage costs at the port will quickly add up. Applying for an EORI number is free and usually arranged within a day. For information on applying, you can visit the website of your national tax or customs authority.

Find the correct HS code

Every product has an HS code (Harmonized System code) that determines the rate of import duties. The first six digits of an HS code are standardized worldwide, but the last four digits can differ from country to country. This means the HS code used by your supplier in China may differ from the one applicable in the Netherlands. Therefore, do not blindly trust your supplier's code; the final responsibility lies with you. A wrong code can lead to a significant additional charge months later, wiping out your profit margin. Fortunately, you can easily look up the correct code on the Dutch  national customs authority's website. By entering the first six digits, you can often quickly find the correct ten-digit HS code for your country.

Choose the right Incoterms

Incoterms determine who is responsible for the costs and risks during transport. DDP (Delivered Duty Paid) may seem easy, but you often pay a hefty premium without insight into the cost structure.

FOB (Free On Board) is often recommended. It offers an ideal balance: the seller arranges local transport and export in the country of origin, and you choose your own partner for the crucial and most expensive leg: the sea journey. This gives you full control over the costs, the carrier, and the schedule.

Step 2: Calculating the costs of importing goods from outside the EU

Uncertainty about the final bill is a common stumbling block, but the calculation is straightforward. Here’s how you calculate the total costs:

1. Determine the customs value: Product Value + Transport Costs (to EU border) + Insurance
2. Calculate import duties: Import Duty % (based on HS code) x Customs Value
3. Calculate VAT on import: 21% x (Customs Value + Import Duties + Customs Clearance Costs)

An example calculation: You are importing electronics (HS code with 3.7% import duty) from Vietnam.

• Product Value: €9,780
• Sea freight & insurance: €1,500

1. Customs Value: €9,780 + €1,500 = €11,280
2. Import Duties: 3.7% of €11,280 = €417.36
3. VAT on import: 21% of (€11,280 + €417.36) = €2,456.45

The total charges on arrival are €2,873.81 (€417.36 import duties + €2,456.45 VAT).

Essential insight for your cash flow: The VAT you pay on import (€2,456.45 in this example) is not a final cost. As a VAT-registered business, you claim this amount back on your VAT return. It is a temporary expense that affects your cash flow, but not your profit.

Disclaimer: The figures above are for illustrative purposes only. No rights can be derived from this example.

Step 3: Choose a transparent freight forwarder

A good freight forwarder orchestrates your supply chain, handles the customs declaration, and prevents fines and delays. The problem is that many traditional forwarders send an 'all-in' price without any specifics. What part is transport, what is handling, and what is their margin? It's unclear.

A true partner is transparent. The Cargoplot platform offers complete clarity. You directly compare quotes from multiple carriers based on price, speed, or service. We show you exactly what our margin is, as a basis for a fair partnership. This way, you have full control again.

Frequently asked questions about importing goods from outside the EU

What do I need first to start importing goods from outside the EU?

You need an EORI number. This is a unique identification number for customs that you can apply for free of charge from the tax authorities.

How are import duties calculated for imports from outside the EU?

The amount of import duty is determined by the HS code of your product. This percentage is applied to the customs value (product value + transport costs + insurance).

Which Incoterm gives me the most control over the costs?

FOB (Free On Board) is often recommended because the seller arranges the initial transport, but you have control over the choice of carrier and the costs of the main transport leg (the sea journey).

Are the VAT costs on import final?

No, for a VAT-registered business, the VAT you pay on import is not a final cost, as you can claim this amount back as input tax. An important optimization for this is a "VAT deferment license" (like the Article 23 permit in the Netherlands), which you can apply for as a regular importer. Without this license, you must pay the VAT directly to Customs and pre-finance it until your VAT return. With the license, you can 'defer' the VAT: you declare it in your periodic VAT return and deduct it in the same return. In effect, you pay nothing at the moment of import, which provides a significant cash flow advantage.