Import levies

You may have to pay various taxes when importing goods into the Netherlands. These are called import levies (invoerheffingen):

• Import duties
• VAT
• Excise duties and consumption taxes
• Anti-dumping duties

The amount to be paid in import levies (invoerheffing) depends on the kind of product and the country of origin. You can find this information in the European Commission’s TARIC database.

Tariff suspension when importing raw materials and semi-finished products

If you import raw materials and semi-finished products from outside the EU, you can have the import duty suspended for 5 years. This is subject to a number of conditions. Suspension may be granted when raw materials, semi-finished goods or components are not available within the EU. It is never granted for finished products. You can submit a request for suspension to the Ministry of Economic Affairs and Climate Policy at any time during the year. The Ministry submits the applications to the European Commission on 15 March and 15 September of each year.