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Import Duty Exemption: Who Qualifies and What You Get

Learn how to avoid customs duties on low-value imports and understand the remaining tax requirements for your shipments.

This scheme allows certain low-value goods to enter the country without being subject to customs duties.

Who it's for

This exemption is specifically designed for imports that fall below a certain value threshold. To qualify, the total value of the goods you are bringing into the country must be under €150. This rule is intended to simplify the process for smaller shipments and low-value items.

What you get

The primary benefit of this scheme is an exemption from customs duties, known locally as Invoerrechten. By meeting the value requirements, you do not have to pay the additional customs fees that are typically applied to more expensive international shipments. This can help keep costs predictable for small-scale imports.

What it costs you

Even though you are exempt from customs duties, this is not a completely tax-free process. You are still legally required to pay Value Added Tax (VAT) on your import. You must account for this tax when calculating your total landing costs for any goods arriving from outside the country.

The catch to know

The most common mistake people make is calculating their tax based only on the price of the item itself. You must remember that VAT is due on the total value of the shipment, which includes the cost of shipping. If you only look at the product price, you may find yourself facing unexpected costs when the tax is applied to the combined price of the goods and the delivery.

How to apply

  1. Verify that the total value of your goods is under the €150 limit.
  2. Calculate the total cost of the shipment by adding the shipping fees to the item price.
  3. Ensure you are prepared to pay the VAT based on that combined total.
  4. Check the official portal for any additional documentation requirements.