Exporting to the Netherlands from outside the EU, a checklist

When you want to export your products to the Netherlands, do market research first to make sure there is a market for them. There are several sources you can use:

• The Centre for the Promotion of Imports, CBI carries out detailed market research. Per sector and product group, you will find important market information.
• Access2Markets, a web portal developed by the European Commission. They provide extensive information on tariffs, taxes, product regulations, and requirements for all EU countries.
• For statistics on Dutch industries, imports, and exports, consult Statistics Netherlands (CBS). And the Statistics Netherlands (CBS) factsheets on this website.
• Information about doing business with the Netherlands on this website.

• Some products are not allowed into the EU when they threaten health, safety, the environment, or international security. For example, products to the EU that contribute to deforestation (EUDR), or medicines without EU approval.
• Some products are subject to strict rules. For example, iron, steel, cement, or hydrogen, where the production process cause the release of a lot of CO2 (CBAM). Or certain plants, weapons, or cultural objects. If you want to export such products to the Netherlands, your importer may need an import licence, import certificate, or another document. They can check that at Access2Markets.

See the overview of the Dutch Customs Administration of products and their rules.

In addition, Dutch businesses need to take into account International Responsible Business Conduct (IRBC) and sustainable purchasing. They will need to check that your manufacturing process of the products they import did not cause any harm to people, animals, society, and the environment.

Read more about rules, restrictions and licences on the website of the Netherlands Chamber of Commerce KVK.

The EU has strict rules in regard to product safety. Which rules a product must comply with depends on the product's properties. You can check that here.

When selling non-food products in the Netherlands:

• The importer or distributor in the Netherlands is held responsible and liable for the safety of your products. You must provide them with a technical file for each product.
• If you sell to consumers directly, you must have an authorised representative in the EU. They will be held responsible and liable for the safety of your products.

Some products have statutory product requirements. For example, toys, electronics, cosmetics, and medical devices.

You must provide manuals, instructions, and safety information in the required language with each product. In the Netherlands, Dutch instructions are often required for consumers.

Read more about product safety in the EU

When preparing your product for the Dutch market, you have to take into account several product requirements: both Dutch and EU ones. There are regulations for:

• CE marking: CE marking is required for specific product groups. You need a CE marking if your product is classified under 1 or more of these product groups. With the CE marking, the manufacturer declares that the product meets the EU requirements for safety and reliability. Read more about CE marking.
• Labelling. Your product must have a label with mandatory information. For example, what the contents are and how to use it safely.
• There are specific rules for the labelling of foodstuffs.

Have you thought about a way to distribute the goods? There are a few options:

• An importer or broker
• A commercial agent or distributor
• Set up a branch in the Netherlands

To find the right business relation to do business with, you can attend networking events, join business networks or search the Business Register of KVK.

When setting up a collaboration with an agent or distributor, or when selling directly to an importer, document your agreement in a written contract. Agree and record:

• how payments will be made. Common options include advance payment and letters of credit.
• who is responsible for:

  1. transport
  2. insurance
  3. licences and documents
  4. customs procedures
  5. transfer of risk between seller and buyer

You can use Incoterms® to agree on all these responsibilities.

When exporting goods to the Netherlands, the importer pays various import duties (invoerheffing). The amount they need to pay depends on the kind of product (the HS-code) and the country of origin. You can find this information in the European Commission’s TARIC database.

For some products, other duties need to be paid by the importer as well. For example:

• excise duties for alcoholic drinks, tobacco products, or fuels

• agricultural duties (in Dutch)
• motor vehicle tax (bpm), when importing cars into the Netherlands

• anti-dumping duties

The importer in the Netherlands may find the amount an obstacle to buying your products. So, take import duty amount per product into account when setting a price.

If your country has a trade agreement with the EU, your Dutch client may pay lower or even no import duties. You will need you to provide a certificate of origin for each product. This proves that your product was manufactured, wholly or for a large part, in your country. Do check whether your product qualifies for preferential origin under an EU trade agreement.

Usually, your client or the importer in the Netherlands is responsible for filing the customs declaration. In some cases you can be responsible. For example, if you and your importer agree on the Incoterm® Delivered Duty Paid.

The importer will have to follow Dutch and EU rules and regulations as laid out in the articles:

• Regulations for importing products into the Netherlands
• Importing products from a non-EU country

Food, plants, animals, and products of animal origin are subject to additional import controls.

When exporting goods to the Netherlands from outside the EU, who pays VAT depends mainly on 3 things:

1. Who is your customer in the Netherlands?

• a business

The VAT is transferred, or reverse-charged to the importer in the Netherlands. This means the Dutch importer declares and pays the VAT instead of you. On your invoice you state that VAT is reverse-charged.

• a consumer

When you sell goods to private individuals in the Netherlands, you generally charge Dutch VAT. You are also required to file a VAT return in the Netherlands. In order to do so, you must register with the Netherlands Tax Administration. Read more about VAT rules for e-commerce in the EU.

2. Who acts as the importer?

If you are also responsible for the import into the Netherlands, then you do pay VAT. If you are liable for import VAT you have Dutch VAT obligations.

Do you export your goods to an establishment of your company in the Netherlands? In that case, whether or not your branch office has to charge and pay VAT depends on whether it sells the goods to other companies or to private individuals.

3. Which delivery terms (Incoterms®) are used

If you have agreed Incoterm Delivered Duty Paid (DDP) you as the seller arrange and pay any import duties in the Netherlands, such as import levies and import VAT. To do so, you must register with the Netherlands Tax Administration.

When transporting products to The Netherlands, the packaging that keeps your products safe during shipping has to meet specific requirements. There are extra rules for the packing of food.

And you may be responsible for dealing with the packaging waste under the Extended Producer Responsibility (EPR). If this is te case, read what you need to do in regard to packaging waste