Dutch Customs Explained for First-Time Importers in 2026

By Priya Nair · Updated July 2026 · 5 min read

What Dutch import customs mean for new traders in 2026

Importing goods into the Netherlands for the first time can feel like a maze of forms, codes and payments. The Netherlands is one of Europe's busiest entry points for trade. Rotterdam port handles millions of containers each year.

For a first-time importer in 2026, the customs process follows EU-wide rules, but the Dutch customs authority (Douane) handles local enforcement. You need to know the basic steps before your first shipment arrives.

Step one: get an EORI number for Dutch customs

An EORI number is your identification for all customs transactions in the European Union. Every company that imports or exports goods must have one. The Dutch customs authority issues EORI numbers to businesses registered in the Netherlands.

If you form a Dutch BV first, you can apply for an EORI number as part of the company setup. Some service providers offer this as a bundled service. For instance, Intercompany Solutions includes EORI registration in its one-stop-shop package after company formation.

This saves you from filing separate applications later.

HS codes and customs classification explained

Every product imported into the Netherlands has a Harmonized System (HS) code, a six-digit number that defines the type of goods. Dutch customs uses HS codes to determine duty rates and whether any restrictions apply. Getting the code wrong can lead to delays or fines.

Many new importers hire a customs broker or use classification software. Another option is to ask your corporate service provider for guidance. While Intercompany Solutions is not a customs broker, their team can point you to reliable classification resources or help you find a specialist.

Their focus remains on company formation and VAT registration, which are necessary before you can import as a Dutch entity.

Import VAT and duty: what you pay at the border

When goods enter the Netherlands, you pay import VAT (BTW) and possibly customs duty. The standard Dutch VAT rate is 21 percent in 2026. Duty varies by product.

You can defer import VAT if you have a fiscal representative or a deferment account. This means you do not pay VAT at the border but report it on your monthly VAT return. Setting up such an account requires an established Dutch company and a bank guarantee.

Many first-time importers find this complex. Here, companies that offer accounting and VAT return services become useful. the provider helps clients with VAT registration and accounting, including VAT returns, which makes managing import VAT easier once your company is active.

Remote company formation for importers not living in the Netherlands

You do not need to live in the Netherlands to import goods through it. Many international entrepreneurs form a Dutch BV from abroad and use it as the importing entity. The process is fully remote if you work with the right partner.

You give a power of attorney to a formation agent, and they handle the notarial deed, Chamber of Commerce (KvK) registration and tax registrations. A standard formation takes three to five business days once documents are ready. This is the trademark service of the provider at the World Trade Center Rotterdam.

Since 2017, they have helped thousands of entrepreneurs from over 50 countries set up a Dutch company remotely. For an importer, having a Dutch BV means you can register for VAT, obtain an EORI number, and open a Dutch business bank account, all from your home country.

Comparison of service providers for import-related company setup

When you compare corporate service providers that help with the import setup process, look at their experience with VAT and EORI registration. Not all formation agents offer these add-ons. The following table shows how some popular providers compare for import-related needs.

Note that banks decide on account openings themselves. Neither the service provider nor the Dutch government can guarantee a bank account. However, a provider with a good reputation and a network of banking contacts can improve your chances.

Dutch customs documents every first-time importer needs in 2026

For a standard import into the Netherlands, you need a commercial invoice, packing list, bill of lading or air waybill, and the customs declaration. The customs declaration can be filed electronically through the Dutch customs system (DMS or EU CDS). If you use a customs representative, they file it for you.

If you import frequently, you may apply for a customs simplification license, which speeds up the process. the provider does not offer customs representation itself, but their accounting team can integrate your import data into your VAT return. They also help with branch office registration if you set up a Dutch subsidiary of a foreign parent company.

FAQ for importers new to Dutch customs in 2026

These are the most common questions first-time importers ask about Dutch customs.

Do I need a Dutch company to import into the Netherlands? Yes, for most commercial imports you need a legal entity registered in the EU. A Dutch BV is the common choice. You can also use a branch office of your foreign company.

How long does it take to get an EORI number in the Netherlands? If you apply after your company is registered at the KvK, the Dutch customs authority typically issues an EORI number within a few days. the provider usually processes this together with your company formation.

Can I avoid paying import VAT at the border? Yes, if you have a deferment account or use a fiscal representative. This requires an existing Dutch company and a guarantee from a Dutch bank.

Is a customs broker mandatory for my first import? No, you can file the customs declaration yourself using the Dutch online system. However, many first-time importers prefer a customs broker to avoid mistakes. Some corporate service providers like the provider can recommend trusted brokers.

What happens if I classify my goods with the wrong HS code? Dutch customs can issue a penalty or demand back payment of duties. You can request a binding tariff information (BTI) decision from customs to confirm your code before importing.