Customs is where many shipments stall: wrong paperwork, an unexpected duty, or a declaration that doesn't match the manifest. This guide explains how import and export customs work in the Netherlands. Nexport Logistics handles all of it for you, managed and tracked in the Nexportal platform together with your freight and warehousing.
What customs clearance covers
When goods cross the EU border, a customs declaration tells the authorities what is being imported or exported, its value, origin and classification. In the Netherlands the main building blocks are:
- EORI number: every importer/exporter needs one to trade with customs.
- HS classification: the commodity code that drives the duty rate and any anti-dumping measures. Always confirm the code on the binding source, the official Dutch customs tariff (tarief.douane.nl).
- Import declaration: releases goods into free circulation (with duty and VAT) or into a customs procedure.
- Export declaration (EXA / AES): filed in the Automated Export System; the MRN proves the goods left the EU. In the port this is coordinated through Portbase.
- T1 transit: moves non-cleared goods under customs control between offices or to a bonded location.
CBAM (carbon border levy): if you import iron & steel, aluminium, cement, fertilisers, hydrogen or electricity, the EU's CBAM obligations may apply on top of normal customs since 2026. We can act as your indirect customs representative for it.
Origin & status documents — paying less duty, legally
Where the goods come from decides whether a preferential (lower or zero) duty applies:
- Certificate of Origin: general proof of origin.
- EUR.1 / EUR-MED: preferential origin under EU trade agreements.
- A.TR: free circulation within the EU–Turkey customs union (no import duty on qualifying goods).
Done properly, these documents can remove the import duty entirely. The proof does have to be correct and available at the right moment, though; a missing stamp discovered after arrival means paying the full rate.
VAT and cash flow
With an Article 23 VAT deferment licence, import VAT is not paid at the border but deferred to the periodic VAT return, so it never ties up your cash. For importers shipping regularly into the Netherlands this is one of the biggest practical advantages of clearing here. You apply for the licence with the Dutch Tax Administration: Aanvraag vergunning artikel 23 (Belastingdienst).
Bonded warehousing (customs entrepot)
Goods can be stored under customs suspension in a bonded warehouse (douane-entrepot): no import duty or VAT until they leave the warehouse into free circulation. Ideal when you import in bulk and sell over time, or re-export part of a shipment. This pairs naturally with Sea Freight and warehousing in one flow.
How Nexport Logistics handles it
Nexport Logistics is a freight forwarder working under the FENEX conditions. Our customs team draws up every type of document: import and export declarations (EXA/AES/MRN via Portbase), EORI, EUR.1 origin certificates and A.TR movement certificates for EU–Turkey free circulation, HS classification, Article 23 VAT deferment and bonded-warehouse management. Because customs sits in the same house as your freight and warehousing, the commercial invoice, the manifest and the declaration are checked against each other before anything moves. Problems surface early instead of at the border.
You manage and track all of it in the Nexportal portal. Want your clearance set up before the vessel arrives? Email info@nexportlogistics.nl and we'll take it from there.
Related reading: the new Dutch truck toll and Rotterdam terminal surcharges also affect the landed cost of imported goods.