Customs Duties on Imports for Residents of Zoetermeer
Customs duties are tariffs levied by Dutch customs on goods from non-EU countries. For shoppers in Zoetermeer—for example, when ordering via AliExpress or Wish—these rules play a major role. They protect the local market and generate revenue for the EU. In this article, we explain import customs duties, focusing on calculations, exemptions, and tips specifically for residents of Zoetermeer. This builds on our article about Customs Duties and VAT on Imports.
What exactly are customs duties?
Import customs duties are levied as a percentage of the customs value of imported products, depending on the type of goods. Unlike VAT, which applies standardly, these duties vary by value and origin. For postal parcels up to €150, consumers in Zoetermeer often face no customs duties, but VAT applies from €22.
Customs screens shipments; if duties are due, it holds the parcel, with additional costs for storage and handling.
Legal basis for customs duties
The framework is set out in the Union Customs Code (Regulation (EU) No 952/2013) and the Customs Act 1992. Tariffs are from the Common Customs Tariff (CCT), linked to the HS code. Use the TARIC code on the Customs website for details.
- Article 71 Customs Act 1992: Determines customs value as the basis for calculation.
- Regulation (EU) 2015/2447: Exemptions for low-value consignments.
- Postal Consignment Regulation: Rules for consignments up to 30 kg.
Since 1 July 2021, IOSS handles VAT for consumer imports, while customs duties remain unchanged.
How do you calculate customs duties?
Customs value includes the product price (CIF: cost, insurance, freight) plus royalties. Tariffs range from 0-17% based on HS code. Formula: Customs value × Tariff% = Customs duty.
Example for Zoetermeer: You order shoes (€200, HS code 6403, 8% tariff). Total with shipping €220. Customs duty: €220 × 8% = €17.60. Plus VAT on €237.60 × 21% ≈ €50.
| Product group | HS code example | Average tariff | Costs at €100 value |
|---|---|---|---|
| Clothing | 6109 | 12% | €12 |
| Electronics | 8517 | 0-14% | €0-€14 |
| Toys | 9503 | 0% | €0 |
| Shoes | 6403 | 8% | €8 |
Always duties above €150; usually exempt for postal parcels under €150.
Exemptions and exceptions
Not every import from non-EU countries incurs import customs duties in Zoetermeer:
- Parcels up to €150: no duties (VAT from €22).
- Gifts up to €45: exempt.
- Travel goods: exempt for personal use, not commercial quantities.
- Trade deals: preferential tariffs with UK or Canada.
Practical examples for Zoetermeer
- Order from China: Sneakers €120. No customs duties (under €150), but VAT via IOSS or customs payment request.
- Expensive electronics €300: 14% tariff = €42 + VAT €74. Extra €116, parcel held until paid.
- Multiple shipments: Customs may combine them; splitting to avoid limits doesn't always work.
Rights and obligations as a consumer in Zoetermeer
Rights:
- Appeal within 6 weeks to the Rechtbank Zoetermeer (Article 12 Customs Act).
- Request HS code and tariff via customs app.
- Refund for incorrect assessment.
Obligations:
- Declare correct value.
- Pay within 14 days.
- File declaration for commercial imports.
Frequently asked questions
Always duties on imports from the US?
No, only above €150 or if tariff >0%. Check TARIC with HS code.
'Gift' label from seller?
Customs sees through tricks and still charges; fraud risks fines.
Refund customs duties?
Yes, on export or destruction; request with proof from customs.
Also for UK post-Brexit?
Yes, but often 0% due to agreement.
Tips for Zoetermeer
Avoid surprises with import customs duties:
- Customs tool: Simulate on douane.nl/tarieven.
- HS code check: Via Access2Markets or seller.
- Choose IOSS: VAT paid upfront.
- Insure: For customs costs.
- Local advice: At Het Juridisch Loket Zoetermeer for free help, or Municipality of Zoetermeer for disputes. See also VAT on Imports, Customs Checks.
Budget for 20-30% extra. Issues? Call Customs (088-1512522).