Duties and taxes
Import duty, import VAT, excise duty and anti-dumping duty all come together in one amount at the bottom of the declaration. Which charge applies follows from the goods code, the origin and the value. These terms explain how that amount comes about and where it goes wrong.
- Customs dutiesCustoms duties are the duties Customs charges on import or export. Besides ordinary import duty they include anti-dumping duties, countervailing duties and agricultural charges that TARIC attaches to the code.
- Excise dutyExcise is an extra charge on certain goods, such as alcohol, tobacco and mineral oils. On import it comes on top of import duty, and it is only due when the goods are released for consumption.
- Import dutyImport duty is the charge you pay on the customs value when goods enter the EU. The rate follows from the TARIC code and the country of origin, and it is assessed on the import declaration in DMS.
- Import VATImport VAT is the turnover tax you owe when goods enter free circulation in the EU. The base is the customs value plus the import duty, and in the Netherlands you can shift the charge with article 23.
Frequently asked questions about duties and taxes
Which duties and taxes do you pay on import?
On import into the EU you pay import duty, import VAT and, where applicable, excise duty, consumption tax or anti-dumping duty. The rate of import duty follows from the goods code and the country of origin.
How do you calculate import duty?
You calculate import duty by applying the rate attached to the goods code to the customs value. The customs value is usually the transaction value plus freight and insurance up to the external border of the EU.
What is article 23 and what does it deliver?
An article 23 authorisation shifts import VAT from the moment of declaration to the periodic VAT return. You then do not first pay the VAT to Customs in order to reclaim it later, which directly saves working capital.
When does anti-dumping duty apply?
Anti-dumping duty applies when the EU has established that a product from a particular country is being imported below the market price. The duty attaches to the combination of goods code, country of origin and sometimes the specific producer, and can run to tens of percent.
Can you reclaim import duty you have overpaid?
Yes, with an application for repayment or remission to Customs. The time limit is as a rule three years from the date on which the customs debt was notified. An error in the goods code or a forgotten preferential origin are the most common reasons.