Buying over the Internet and from mail order companies – private individualsThis section is intended for private individuals only and not organisations.
I receive goods from abroad, eg:
- after buying them over the Internet
- after ordering them from a mail order company
- these goods are both solicited and unsolicited (other senders)
Do you receive goods from abroad? If so you the following may be relevant:
- Declaring and paying duty on imported goods
In nearly all cases a mail order or courier company that ships goods from abroad will declare them to Customs. The mail order or courier company may send you an invoice for:- clearance costs
(costs incurred by the mail order or courier company for making a customs declaration) - handling costs
(costs for any other work the mail order or courier company does for you) - any duty you may owe
(customs duty, turnover tax and excise duty)
(The amount of import duty you pays depends on the product).
Go to How much duty do I have to pay?)
- Rules about safety, health, the economy and the environment
Some goods may not be imported into the Netherlands at all. Others may only be brought in or imported if you have a permit. Go to Special products.
In order to declare goods to Customs, a mail order or courier company may ask you:
- about the contents of the package addressed to you
- the value of the goods in the package
Customs has no information about the whereabouts of your package
The mail order or courier company can tell you where your package is and, for example, whether it has been cleared by Customs. Customs does not disclose any information about this.
Violations punishableCustoms and other investigation services will check whether you comply with these rules. If you do not, you are punishable and are liable for prosecution.
How much duty do I have to pay?The amount of duty (Customs duty, turnover tax and excise duty) you have to pay depends on the type of goods you are importing. The duty you are required to pay is usually:
- turnover tax (19%, 6% or zero percentage of the value of the goods)
- Customs duty (e.g. import duty). This depends on the type of goods being imported. For information call the Customs Information Line
- Excise duty (only applicable to certain goods, eg whisky and wine).
Listed below are various types of goods and the import duty applicable to them
Note!
Rates of import duty vary regularly. The following list is anindication only. For current rates, call the Customs Information Line. The applicable rate on the date you declare your goods is the rate used by Customs.
| Goods | How much duty do I pay? | | Music CDs and film DVDs | 3.5% customs duty and
19% turnover tax on the value of the goods
| | Books | no customs duty and
6% turnover tax on the value of the goods
| | Jeans (denim) | 12% customs duty and
19% turnover tax on the value of the goods
| | Objectives for photographic cameras | 6.7% customs duty and
19% turnover tax on the value of the goods
| | Models of cars | 4.7% customs duty and
19% turnover tax on the value of the goods
|
Note!
Customs duty (such as import duty) is almost always calculated on the value of the goods. The value of the goods is the value including shipping and insurance costs up to the Dutch border.
Turnover tax is calculated on the value of the goods (value including shipping and insurance costs to the goods’ destination) plus customs duty. If you wish to calculate import duty, read your supplier’s terms and conditions of delivery.
Tobacco products (eg cigarettes, cigars and tobacco) may only be imported into the Netherlands if Dutch excise stamps are affixed to them. This is generally not the case where goods are bought over the Internet or from mail order companies. Tobacco products arriving in the Netherlands without an excise stamp are confiscated by Customs. For this reason, do not respond to emails from suppliers who offer to deliver tobacco products in the Netherlands at (excessively) low prices.
Special productsIf you receive goods from abroad, you may be affected by rules concerning safety, health, the economy and the environment. Some goods may not be imported into the Netherlands at all. Other goods may only be brought in or imported if you have a permit. Go to: Special products.
When do I pay less or even no duty?If you receive goods from abroad, the table below tells you in what cases you do not owe customs duty and/or turnover tax.
| Where did the goods originate? | Value of the shipment
(excluding shipping and insurance costs) | Import duty | | From an EU country | Value unlimited
| No customs duty
No turnover tax
| | From a non-EU country | Up to € 22
| No customs duty
No turnover tax
| From € 22 to € 150
| No customs duty
Turnover tax is due
|
Note!
Excise goods that you receive in the Netherlands from a non-EU country must be declared. You must then pay import and excise duty on the entire value of these goods. Go to: How much import duty do I have to pay?
You always pay import duty for the entire contents of a shipment.
If the package in question contains 2 products, eg one worth € 20 and one worth € 300, then import duty is calculated on the entire value of € 320.
If you have any other questions, call the Customs Information Line
Example 1: - value of purchase does not exceed € 22You buy 2 compact discs from outside the European Union (EU) for € 21.
| Description | amount | | Price of the 2 CDs | € 21
| | Shipping costs (eg €25,-) | € 25
| | Insurance costs (in this example €10) | € 10
| Customs duty
You do not owe any customs duty because the value of the goods does not exceed € 150 | € 0
| Turnover tax
You do not owe any turnover tax because the value of the goods is less than € 22 | € 0
| | Total | € 56
|
You do not owe any import duty on the 2 CDs.
In most cases you will have to pay clearance and handling costs to the mail order or courier company.
Example 2: value of purchase is more than € 22 but less than € 150You buy a camera outside the European Union (EU) for € 149.
| Description | amount | | Price of camera | € 149
| | Shipping costs (eg €25,-) | € 25
| | Insurance costs (in this example €10) | € 10
| Customs duties
You do not owe any customs duties because the value of the goods does not exceed € 150. | € 0
| You owe turnover tax on:
€ 149 + € 25 + € 10 = € 184
You owe turnover tax because the value of the camera exceeds € 22. | -
| Turnover tax (VAT) for this camera
19% of € 184 | € 34.96
| | Total | € 218.96
|
In this example you therefore owe turnover tax in the amount of € 34.96.
In most cases you will have to pay clearance and handling costs to the mail order or courier company.
Violations punishableCustoms and other investigation services will check whether you comply with these rules. If you do not, you are punishable and are liable for prosecution.
[ 本帖最后由 coca-cola 于 2009-3-27 18:44 编辑 ] |
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