New VAT rules for purchases outside the EU

How exactly does that VAT work?

You already pay VAT on packages up to €22 that you buy within the EU. This is often included in the price. When you buy a product outside the EU, the sales price excludes VAT. Customs charges you for these costs when your package arrives in the Netherlands. Before 1 July, this was only the case for packages with a value of €22 or more. That limit will lapse on 1 July, and you will pay VAT on all your purchases outside the EU.

VAT amounts to 21% in most cases. That is calculated for the full amount; the sales price, as well as any shipping costs, insurance costs and import duty.

Do I pay VAT on purchases made before 1 July?

If you made an online purchase from a webshop outside the EU before 1 July, which is delivered after 1 July, the new rules apply and you always pay VAT. Regardless of the value of the package.

Additional costs for online orders outside the EU

Check what costs are included in the price before you place your order. Is VAT not included? Then you pay it afterwards. In most cases, you need to pay import duty to Customs for purchases over €150. That import duty is a percentage of the purchase price, up to 12%. In addition, your postal carrier or courier charges you for clearing your package through Customs. These costs vary per carrier.

What is the situation with Customs charges if you return the package?

If you are dissatisfied with your purchase and you return it, you can request a refund of the import duty. You must do this within six weeks of returning your package. You can do this in two ways; do it yourself, or have it done by the postal carrier or courier. Read more about this on the Tax and Customs Administration website (in Dutch).