If you import goods, certain taxes and levies apply. You will have to pay import levies (invoerheffingen), these include:
- import duties
- VAT
- excise duties and consumption taxes
- anti-dumping duties (to prevent goods entering the EU market at dump prices)
How much import levies do you have to pay?
How much you have to pay in import levies depends on the kind of product and the country of origin. You can find this information in the European Commission’s TARIC database. Sometimes, you (temporarily) do not have to pay any or less import duties.
Tariff suspension
Do you import raw materials and semi-finished products from outside the EU? And are these materials not available in the EU or is there a shortage? In that case you can apply to have the import duty suspended. In case of a tariff suspension you temporarily pay less or no import levy. In case of a tariff quota you pay less or no import levy for a specific quantity of goods.
Applying for a tariff suspension or tariff quota
To pay lower duties with a tariff suspension or tariff quota, you have to fulfil the conditions:
- You process the raw materials or semi-finished products yourself.
- The product is unavailable within the EU or there is a shortage and there are no similar or competing products on the EU market.
- Import levies exceed € 15,000 a year.
You can send your application (pdfs, in Dutch) to the Ministry of Economic Affairs and Climate Policy (EZK). You can apply before 1 February or 1 July. Does the ministry approve your application? Then the European Commission will assess your application. They discuss incoming applications with the relevant EU industries. If there is a company within the EU that stocks the material you are planning to import, they can object to tariff suspension.