Customs Duties on Imports for Rotterdam Residents
Customs duties are customs charges levied by the Dutch customs authorities on goods from non-EU countries, such as through the busy port of Rotterdam or online shops like AliExpress and Wish. For Rotterdam residents, these rules are crucial, especially given the enormous import volumes through the city on the Meuse. They protect the EU market and generate revenue. This article covers import duties Rotterdam, including calculations, exemptions, and tips. For more depth, see our article on Customs Duties and VAT on Imports.
What are customs duties?
Import duties are levied as a percentage of the customs value of imported products, depending on the product type. Unlike VAT (which is always due), they apply only above certain values or for specific origins. For postal parcels under €150, duties often do not apply, but VAT is due from €22. Rotterdam customs strictly checks imports via the port or mail; failure to pay results in detention with storage fees.
Legal framework
The rules are set out in the Union Customs Code (Regulation (EU) No 952/2013) and the Customs Act 1992. Rates are from the Common Customs Tariff (CCT), linked to HS codes, with details via TARIC on douane.nl.
- Article 71 Customs Act 1992: Customs value basis.
- Regulation (EU) 2015/2447: Low-value exemptions.
- Postal consignment rules: For shipments up to 30 kg.
Since 1 July 2021, IOSS handles VAT for consumers, while import duties remain unchanged. Rotterdam residents can consult the Rotterdam Legal Aid Office for free legal advice if in doubt.
Calculating customs duties
Customs value = product price (CIF: cost, insurance, freight) + royalties. Rates range from 0-17% per HS code. Formula: Customs value × % = Duty.
Rotterdam example: Shoes from China (€200, HS 6403, 8%). With shipping €220. Duty: €220 × 8% = €17.60. VAT on total (€220 + €17.60) × 21% ≈ €50. Total extra ~€67.60.
| Category | HS example | Rate | Cost €100 |
|---|---|---|---|
| Clothing | 6109 | 12% | €12 |
| Electronics | 8517 | 0-14% | €0-14 |
| Toys | 9503 | 4.7% | €4.70 |
| Shoes | 6403 | 8% | €8 |
Always duties above €150; often exempt for postal parcels below.
Exemptions
Not everything incurs import duties:
- Parcels up to €150: no duties (VAT from €22).
- Gifts up to €45: exempt.
- Travel baggage: personal use.
- Trade agreements: lower rates for UK, Canada.
Practical examples in Rotterdam
- Order from China: Sneakers €120 via post. No duties, but VAT via IOSS or customs payment request.
- Gadget €300: 14% = €42 duty + €74 VAT. Parcel held until payment at Rotterdam customs.
- Multiple shipments: Customs may aggregate; splitting is no guarantee.
Rights and obligations
Rights of Rotterdam residents:
- Objection within 6 weeks (art. 12 Customs Act); appeal to Rotterdam District Court.
- HS code check via customs app.
- Refund for errors.
Obligations:
- Declare value correctly.
- Pay within 14 days.
- Declare for commercial volumes.
Frequently asked questions
Always duties from the US?
No, above €150 or rate >0%. Use TARIC tool.
'Gift' label?
Customs verifies; fines for fraud.
Refund possible?
Yes, on export/destruction; request from customs.
UK post-Brexit?
Yes, third country; often 0% due to agreement.
Tips for Rotterdam residents
Avoid issues with import duties Rotterdam:
- Customs calculator on douane.nl/tarieven.
- HS code via Access2Markets or seller.
- IOSS sellers for VAT ease.
- Insurance for customs costs.
- Consult Rotterdam Legal Aid Office (free) or customs expert. More: VAT on imports, Customs checks.
Expect 20-30% extra. Problems? Call Customs (088-1512522) or visit the Rotterdam office.