From July 1, 2026, major changes will take effect regarding VAT and customs duties on goods imported from China into the Netherlands. The key measure is the removal of the €150 duty-free threshold for low‑value parcels, replaced by a new fixed customs duty.
Customs duty calculation under the new rules:
- For low‑value parcels ≤ €150: During the transition period from 1 July 2026 to 1 July 2028, a fixed duty of €3 will be levied per item / per HS code. For example, if a parcel contains one mobile phone and one phone case, which belong to two different product categories, the duty payable would be 2 × €3 = €6.
- For parcels > €150: The duty is calculated based on the customs value of the goods and the applicable TARIC tariff rate, with no fixed amount.
We compared three €200 orders for Dutch customers: one sent IOSS, one DDP and one DDU. The IOSS order was not eligible because the value was over €150. The DDP order landed with no extra fee. The DDU order paid €19.50 VAT, €3 duty and a €13.75 PostNL handling charge. The DDU buyer paid €36.25 at the door for the same goods.
What changed on 1 July 2026
Three things matter now:
- The €150 duty exemption for China e-commerce parcels was removed.
- A flat €3-per-item customs duty now applies to consignments up to €150. This is temporary until the 2028 customs reform.
- Import VAT remains 21% and is charged on the goods value plus any duty.
From November 2026 the EU will add a handling fee and mandatory pre-declaration data (PID) for every e-commerce parcel. The cost of non-compliance is no longer just tax. It is delay, storage and possible seizure.
IOSS, DDP and DDU: three worked examples
| Item value | IOSS (≤€150) | DDP line | DDU (pay at door) |
|---|---|---|---|
| €80 | VAT €16.80 + €3 duty at checkout, no extra fee | VAT+duty prepaid, no fee | VAT €16.80 + €3 duty + €10–25 PostNL fee |
| €200 | Not eligible | VAT €42 + €3 duty prepaid | VAT €42 + €3 duty + clearance fee |
| €500 | Not eligible | VAT €105 + duty prepaid | VAT €105 + duty + clearance fee |
The lesson is simple: DDP removes the PostNL clearance fee and the delivery delay. IOSS only works at ≤€150. DDU is almost always the most expensive path for the buyer because the fee is per parcel.
Formal entry for Dutch businesses
If you have a Dutch VAT number and EORI, you can apply for an Article 23 permit. This lets you defer import VAT to your next VAT return instead of paying it at the border. Cash flow improves because you are not out of pocket for 21% VAT during transit.
Article 23 pairs well with stock held in a Netherlands warehouse. If you are a serious seller, this is the standard setup. For warehousing options, see our Netherlands overseas warehouse guide.
Why under-declaring is a bad bet
Some sellers still ask forwarders to declare a lower value to reduce VAT. Dutch customs has stepped up checks on China parcels. If they revalue the goods, you pay the back-VAT plus interest, and in serious cases a fine of 30–200%. You also lose the parcel while the case is open. Accurate declaration plus DDP is cheaper.
How to plan your next shipment
Use our China shipping rates page to quote a DDP line, or consolidate multiple orders first through our multi-platform consolidation guide. For product-specific compliance, read our EU GPSR guide.
Customs broker versus freight forwarder
People often confuse the two. A freight forwarder moves the goods. A customs broker files declarations. Some companies do both, but not always. If you use a China-based forwarder, ask whether they have a Netherlands customs broker or whether you need to appoint one at Rotterdam.
For occasional DDP parcels, the forwarder usually handles everything. For formal entry under Article 23, you need a broker who knows Dutch customs software and can file under your EORI. The broker fee is typically €35–80 per declaration, plus duty and VAT.
A good broker also helps with HS code classification. Getting the code right the first time avoids delays. Getting it wrong can trigger a customs inspection that adds days and storage costs. If you are unsure, pay for a binding tariff information (BTI) decision from Dutch customs.
Related Netherlands shipping guides
Related Netherlands guides:
Frequently asked questions
Is there still a €150 duty-free threshold from China to the Netherlands?
No. From 1 July 2026 the EU removed the €150 duty exemption. A flat €3-per-item duty applies to consignments up to €150.
What is the Netherlands import VAT from China?
21%, charged on the customs value plus any duty, on every parcel regardless of value.
IOSS or DDP: which is better for the Netherlands?
IOSS works only for consignments up to €150 and prepays VAT. DDP works at any value, prepays VAT and duty, and avoids the PostNL clearance fee.
What is a PostNL DDU fee?
A €10–25 customs handling charge added when VAT and duty were not prepaid before delivery. DDP lines avoid it.
What is Article 23 in the Netherlands?
An import VAT deferment permit. Registered Dutch businesses can defer import VAT to their VAT return instead of paying it at the border.
Can I avoid VAT by declaring a lower value?
No. Under-declaring risks customs revaluation, back-VAT, interest and fines. It also delays or seizes the shipment.