Customs Duties on Imports for Consumers in Utrecht
Customs duties are taxes levied by Dutch customs on goods from non-EU countries. For residents of Utrecht, they primarily arise with online shops like AliExpress or Wish. These levies protect the EU market and generate revenue for Europe. In this article, we explain customs duties on imports for people in Utrecht, covering rates, exemptions, and practical tips. This follows up on our piece about Customs Duties and VAT on Imports.
What are customs duties?
Customs duties on imports are a tax based on the customs value of products. The rate varies by product type and applies to the CIF value (cost, insurance, and freight). Unlike VAT, which applies across the board, customs duties depend on parcel value and origin. For postal parcels under €150, consumers typically face no duty, but VAT kicks in from €22.
Customs screens shipments; if duties are due, it holds the package, with additional storage fees for the recipient in Utrecht.
Legal framework for customs duties
The foundation is the Union Customs Code (Regulation (EU) No 952/2013) and the Customs Act 1992. Rates are set in the Common Customs Tariff (CCT), linked to the HS code. Use the TARIC code on the Customs website for precise details.
- Article 71 Customs Act 1992: Determines customs value as a calculated amount.
- Regulation (EU) 2015/2447: Exemptions for low-value consignments.
- Postal Consignment Regulation: Rules for shipments up to 30 kg.
Since 1 July 2021, IOSS handles VAT for consumer imports, but customs duties remain unchanged.
Calculating customs duties
Customs value = product price (CIF) plus royalties. Rates range from 0-17% based on HS code. Formula: Customs value × rate % = duty.
Example for Utrecht: Sneakers from China (€200, HS code 6403, 8%). With shipping €220. Duty: €220 × 8% = €17.60. VAT on total: (€220 + €17.60) × 21% ≈ €50.
| Product category | HS code example | Typical rate | Cost 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 non-EU countries incurs customs duties on imports:
- Packages up to €150: no duties (VAT from €22).
- Gifts up to €45: exempt.
- Travel goods: exempt for personal use, not commercial quantities.
- Trade agreements: reduced rates with UK or Canada.
Real-life examples for Utrecht residents
- Order from Asia: Utrecht shopper buys sneakers (€120). No duties (under €150), but VAT via IOSS or customs payment request.
- Expensive tech (€300): 14% rate = €42 duty + €74 VAT. Extra €116, package held until payment.
- Multiple shipments: Customs may combine them; splitting to avoid thresholds doesn't always work.
Rights and obligations for importers in Utrecht
Rights:
- File an objection within 6 weeks (Article 12 Customs Act); appeal to Utrecht District Court.
- Check HS code and rate via customs app.
- Refund if miscalculated.
Obligations:
- Declare value accurately.
- Pay within 14 days.
- File declarations for commercial volumes.
Frequently asked questions
Always duties on US imports?
No, only above €150 or if positive rate applies. Use TARIC tool with HS code.
"Gift" label by seller?
Customs sees through tricks and still charges; fraud risks fines.
Refund duties?
Yes, on export or destruction; request with proof from customs.
UK imports post-Brexit?
Yes, third country, but often 0% due to agreement.
Tips for shoppers in Utrecht
Avoid issues with customs duties on imports:
- Customs tool: Simulate on douane.nl/tarieven.
- HS code check: Via Access2Markets or seller.
- IOSS option: VAT paid upfront.
- Insure: Against customs costs.
- Local advice: If in doubt, contact Het Juridisch Loket Utrecht for free help. See also VAT on Imports, Customs Checks.
Expect 20-30% extra. Problems? Call Customs (088-1512521) or Het Juridisch Loket Utrecht.