Importing into the Netherlands

2026-06-10 By Jan van den Herik

From a supplier outside the EU to your Dutch door. Rotterdam is the gateway: arrival, Secure Chain release, the ENS under ICS2, clearance or a T1 to your own site. Plus the documents, import duty and VAT, Article 23 deferment, and the compliance traps (anti-dumping, preferential origin, CBAM, dangerous goods).


Importing from outside the EU into the Netherlands is a well-trodden route, with plenty of places to trip up. This guide walks the whole chain for any origin: from the gateway in Rotterdam to your door, with the documents, the duty and VAT, and the compliance traps. Nexport Logistics handles the full import (freight, customs and delivery) in the Nexportal portal.

Sea or air

  • Sea freight (Sea Freight) is the default: FCL (full container) when you fill a 20'/40', LCL (groupage) when you don't. Rotterdam is the main gateway. Slower (weeks) but by far the cheapest per kg.
  • Air freight (Air Freight) takes days instead of weeks, for urgent or high-value/low-volume goods. Priced on chargeable weight.

The right mode is a trade-off of volume, value, urgency and cost, and it often changes as your order sizes grow.

Rotterdam as the gateway

Rotterdam is the largest container port in Europe and, for most imports into the Netherlands, where the shipment arrives. The terminals and depots are the physical side; the digital side runs through Portbase. Since February 2025 import containers are released through the Secure Chain: no more PIN codes, but release on identity along a verified chain. Your forwarder has to be inside that chain to collect your container at all.

Arrival: ENS, release and clearance

On the EU side the shipment is already announced before loading: the ENS (Entry Summary Declaration) under ICS2 is due 24 hours before loading at the foreign port, the EU mirror of the US AMS. On arrival in Rotterdam the container is released through the Secure Chain, and then there are two routes: clear at the port, or move the goods under a T1 to your own site if it is an authorised consignee location, and clear there. Import duty and VAT are settled at clearance.

The documents you need

For a clean import you'll want, at minimum:

  • Commercial invoice and packing list from the supplier.
  • Bill of lading (sea) or air waybill (air) as the transport document.
  • The correct HS / commodity code, which drives the duty rate and any restrictions.
  • Where required: origin proof, licences, or product-compliance documents.

Getting the HS code and origin right up front avoids the most expensive mistakes downstream.

Import duty and VAT

Two charges land at the border:

  • Import duty: a percentage of the customs value, set by the HS code and the goods' origin. Whether a preferential rate applies depends on the trade relationship. Origins with an EU trade agreement can ship duty-reduced or duty-free with the right origin proof (EUR.1 or an invoice declaration), Turkey ships most industrial goods duty-free under the customs union (A.TR), and origins without an agreement — China is the obvious example — pay the standard third-country rate.
  • Import VAT: 21% (or the reduced rate) over the customs value plus duty plus freight to the EU border.

With an Article 23 licence the import VAT isn't paid at the border but deferred to your periodic VAT return, so it doesn't tie up your cash. We arrange the declaration; the Article 23 deferment is one of the biggest cash-flow wins on a recurring import flow.

The compliance traps

Check these before you order, whatever the origin:

  • Anti-dumping / countervailing duties: extra duties on specific goods from specific origins (Chinese steel, ceramics, bicycles and solar are well-known examples). These can dwarf the normal duty rate, so check before you commit. We confirm rates on the official Dutch customs tariff, never a third-party lookup.
  • CBAM: for carbon-intensive goods (iron & steel, aluminium, cement, fertilisers, hydrogen) you have reporting obligations and, since 2026, a financial obligation. See Cbam.
  • Dangerous goods (Dangerous Goods): lithium batteries, chemicals and the like need the right classification and paperwork for sea or air, and the right storage on arrival.
  • Product compliance: CE marking, RoHS, REACH and similar. Customs and market-surveillance authorities do check.
  • Certificates at the border: timber, plants, food and animal products bring their own permits and inspections; see Import Certificates.

The Incoterm matters

How your supplier quotes (EXW, FOB, CIF, DDP…) decides where your cost and risk start and who clears export at origin. FOB (free on board at the origin port) is the most common workable basis; EXW leaves you with the export formalities in the supplier's country too. See Incoterms before you agree the price.

How Nexport Logistics handles it

As a freight forwarder under the FENEX conditions, Nexport Logistics runs the whole chain with its own customs declarants, warehouse and a worldwide agent network at origin. We arrange the sea or air freight, the Secure Chain release, the import declaration on your EORI with Article 23 deferment or a T1 to your door, and check the duty, anti-dumping and CBAM position up front. You follow it all in the Nexportal portal. Planning an import? Email info@nexportlogistics.nl.

Official sources: Dutch Customs — importing goods · EU customs tariff (tarief.douane.nl). Related: Rotterdam Terminals · Port Community Systems · Customs · T1 Transit · Cbam · Incoterms

Frequently asked questions

What do I need to import into the Netherlands?

A commercial invoice and packing list from the supplier, a bill of lading (sea) or air waybill (air), the correct HS code, and where needed an origin proof or licence. On the EU side the ENS (Entry Summary Declaration) under ICS2 is already due 24 hours before loading at the foreign port; the carrier or forwarder files it. On arrival you lodge the import declaration and settle import duty and VAT.

How is my container released in Rotterdam?

Since February 2025 import containers in Rotterdam are released through the Secure Chain in Portbase, on identity instead of PIN codes. Your forwarder has to be inside that chain to collect your container. The full process is on the Portbase and terminals pages.

Can I defer the import VAT?

Yes. With an Article 23 licence you don't pay import VAT at the border but defer it to your periodic VAT return. For anyone importing regularly it is one of the biggest cash-flow wins.

Can I clear at my own door instead of at the port?

Yes. The goods can move under a T1 (external transit) to your own site if it is an authorised consignee location, where the import declaration then follows. Otherwise you clear on arrival at the port.