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Importing into the Netherlands: three categories — from EU countries (free movement), from non-EU countries (customs + VAT), or via online platforms (specific rules). Requirements: VAT number and EORI number for non-EU countries, possibly CE marking for electronics/toys, and product safety compliance. Essential for SME importers: know the rules before ordering the first container. Below is a step-by-step plan and how Wim imports his German parts.
The short answer
- EU import: free movement, intra-community VAT, no customs.
- Non-EU import: customs declaration, import duties, EORI number required.
- EORI number: apply at Customs, free of charge, for non-EU imports.
- CE marking: mandatory for electronics, machinery, toys, and medical products.
- AML/CFT: additional checks for cash payments exceeding €10,000.
EU imports vs. non-EU
EU imports (Germany, France, etc.)
- Free movement of goods — no customs.
- Intra-community VAT: supplier 0%, buyer charges VAT themselves (VAT return).
- Verify supplier VAT identification via VIES (vies.eu).
- Intrastat declaration for large volumes (> € 800,000/year).
Non-EU imports (China, US, UK after Brexit)
- Customs declaration required.
- Import duties (varies per product, 0-30%).
- VAT on imports.
- Apply for an EORI number.
- Product safety checks.
Step 1: EORI number
Economic Operator Registration and Identification — mandatory for non-EU imports. Free application via Customs (typically 1-2 weeks). Chamber of Commerce number + VAT number required.
Step 2: Product-specific requirements
- CE marking: electronics, machinery, toys, medical — EU safety requirement.
- RoHS compliance: restrictions on harmful substances in electronics.
- REACH: Chemicals Registration.
- Specific quality markings: food, cosmetics, textiles.
Step 3: Customs declaration (non-EU)
Declare free import to Customs:
- Self-service via DMS system (complex).
- Via customs broker (€50-€200 per shipment).
- Determine HS code (product classification).
- Declare value for import duties and VAT.
Step 4: VAT administration
- Intra-Community acquisition: VAT entry in own records.
- Non-EU import: VAT at Customs, reclaimable with the next return.
- Reverse charge mechanism: for large imports, VAT can be shifted to the monthly return.
Step 5: Product liability
As an importer, you are responsible for product safety:
- Products must comply with EU regulations.
- Check the CE marking (do not just assume).
- Documentation obligation regarding compliance.
- Liability for damage caused by product.
Liability insurance with product coverage is important.
Wim's import from Germany
Wim imports electronic components:
- Supplier in Germany — EU import, no customs.
- Check German supplier's VAT ID via VIES.
- 0% VAT on invoice, Wim calculates Dutch VAT himself in the tax return.
- Check the CE marking on all components.
- Adjust product liability insurance.
No EORI is needed for EU imports. It would be required, however, if he were to import from China later.
Honest recommendation
For first import: invest in the right setup. Apply for an EORI number (free, for non-EU countries). Engage a customs broker for the first shipments (€50-€200/shipment). For product-specific requirements: industry advisor or customs advisor. General liability insurance with product coverage. For large volumes: consider a Customs Authority Certificate (own declarations).
For other topics: start exporting, VAT return and check business partner.
Frequently Asked Questions
EU import: free movement, no customs, intra-community VAT. Non-EU import: customs declaration, import duties, VAT on import, EORI number required. Completely different administrative burden.
Economic Operator Registration and Identification — EU-unique number for customs transactions. Mandatory for non-EU imports. Apply free of charge via Dutch Customs, processing time 1-2 weeks.
For electronics, machinery, toys, medical devices, personal protective equipment, and construction products: yes. Importer responsible for compliance. Do not just assume that the supplier marks it — verify.
EU import: intra-community, 0% supplier, calculate VAT yourself in Dutch return. Non-EU import: VAT at Customs, reclaimable in subsequent return. Reverse charge mechanism possible for large volumes.
€50-€200 per shipment depending on complexity and number of products. Highly recommended for first shipments. For large volumes: obtain your own customs authority certificate.
As an importer, you are responsible for product safety within the EU. In the event of damage caused by a product: you are liable. General liability insurance with product coverage is essential — check coverage for imported products.
Intrastat declaration: monthly goods statistics for EU trade. Mandatory for EU imports exceeding €800,000/year or EU exports exceeding €1,000,000. Separate from the VAT return. Not relevant for SMEs with small-scale EU trade.
