Import Duties on Imports for Tilburg Residents
Import duties are customs duties levied by Dutch customs on products from non-EU countries. For Tilburg residents, they apply to online purchases from platforms like AliExpress or Wish. These levies protect the EU market and generate revenue for Europe. In this article, we explain import duties on imports, covering calculations, exemptions, and tips tailored for Tilburg shoppers. This builds on our piece about Import Duties and VAT on Imports.
What are import duties?
Import duties are a tax based on the value of imported goods. The percentage depends on the customs value and the type of item. Unlike VAT, which applies standardly, import duties depend on package value and origin. For Tilburg residents, parcels under €150 often incur no duty, but VAT applies from €22.
Customs screens shipments; if duties are due, it holds the package, plus storage fees.
Legal basis
The foundation for import duties lies in the Union Customs Code (Regulation (EU) No 952/2013) and the Customs Act 1992. Tariffs come 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 Shipments Regulation: Rules for consignments up to 30 kg.
Since 1 July 2021, IOSS handles VAT for consumers, but import duties remain unchanged.
Calculating import duties
Customs value includes the product price (CIF: cost, insurance, freight) plus royalties. Tariffs range from 0-17% per HS code. Formula: Customs value × Tariff % = Import duty.
Example: Tilburg resident orders shoes (€200, HS code 6403, 8%). With shipping €220. Duty: €220 × 8% = €17.60. Plus VAT on total (€220 + €17.60 × 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; below that, often exempt for postal items.
Exemptions and special cases
Not every import from abroad triggers import duties:
- Packages up to €150: no duties (VAT from €22).
- Gifts up to €45: exempt.
- Travel items: exempt for personal use, not commercial.
- Trade agreements: preferential rates with UK or Canada.
Practical examples for Tilburg
- Order from China: Sneakers €120. No duties (under €150), but VAT via IOSS or customs notice.
- Expensive tech €300: 14% tariff = €42 duty + €74 VAT. Extra €116, package held.
- Multiple shipments: Customs may combine them; splitting to avoid thresholds doesn't always work.
Rights and obligations for Tilburg consumers
Rights:
- Objection within 6 weeks (Article 12 Customs Act), via District Court Zeeland-West-Brabant in Breda.
- Check HS code and tariff in the customs app.
- Refund if miscalculated.
Obligations:
- Declare value correctly.
- Pay within 14 days.
- File declaration for commercial imports.
If in doubt: visit Legal Aid Office Tilburg for free legal advice.
Frequently asked questions
Always duties on US imports?
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 can lead to fines.
Import duties refund?
Yes, on export or destruction, with proof to customs.
UK imports post-Brexit?
Yes, third country, but often 0% due to agreement.
Tips for Tilburg residents
Avoid hassle with import duties:
- Customs tool: douane.nl/tarieven for simulations.
- HS code check: Via seller or Access2Markets.
- IOSS shops: VAT prepaid.
- Insure: For customs costs.
- Advice: High volume? Customs expert or Legal Aid Office Tilburg. See also VAT on Imports, Customs Checks.
Expect 20-30% extra. Problems? Call Douane Forfait (088-1512