Import Duties on Imports for Residents of Delft

Import Duties on Imports for Residents of Delft

Import duties are customs duties levied by Dutch customs on products from countries outside the EU. For Delft residents, who are often avid online shoppers on platforms like AliExpress or Wish, these rules play a major role with parcels from China or the US. They protect the local market and fill EU coffers. This article sheds light on import duties Delft, focusing on calculations, exemptions, and tips tailored for Delft. It builds on our piece about Import Duties and VAT on Imports.

What exactly are import duties?

Import duties are levied as a percentage of the customs value of imported goods, depending on the type of product. Unlike VAT, which applies standardly, these duties vary by value and origin. For postal parcels up to €150, consumers in Delft often face no duty, but VAT applies from €22. Customs screens shipments; if duties are due, it holds the parcel, with additional storage fees.

Legal basis for import duties

The framework for import duties is set out in the Union Customs Code (Regulation (EU) No 952/2013) and the Customs Act 1992. Rates are drawn from the Common Customs Tariff (CCT), linked to the HS code. Check TARIC codes on the Customs website for details.

• Article 71 Customs Act 1992: Determines customs value as the basis for calculation.
• Regulation (EU) 2015/2447: Exemptions for low-value consignments.
• Postal Consignment Regulation: Rules for consignments up to 30 kg.

Since 1 July 2021, IOSS handles VAT for consumer imports, but import duties remain unchanged.

How do you calculate import duties?

Customs value = product price (CIF: cost, insurance, freight) + royalties. Rates range from 0-17% based on HS code. Simple formula: Customs value × tariff rate % = duty.

Example for Delft: A Delft resident imports sneakers (€200, HS code 6403, 8%). Total with shipping €220. Duty: €220 × 8% = €17.60. Plus VAT on €237.60 × 21% ≈ €50.

Always duties above €150; often exempt below for postal items from non-EU countries.

Exemptions and exceptions

Not every import into Delft triggers import duties:

• Packages up to €150: no duties (VAT from €22).
• Gifts up to €45: exempt.
• Travel items: exempt for personal use, not commercial quantities.
• Trade deals: reduced rates with UK or Canada.

Practical examples for Delft residents

1. Order from Asia: Delft student buys sneakers for €120. No duties (under €150), but VAT via IOSS or customs notice.
2. Expensive tech €300: 14% rate = €42 duty + €74 VAT. Extra €116, parcel held until payment.
3. Multiple shipments: Customs may combine them; splitting to avoid thresholds doesn't always work.

Rights and obligations for Delft consumers

Rights:

• File an objection within 6 weeks at the District Court of The Hague (Article 12 Customs Act).
• Verify HS code and rate via customs app or Juridisch Loket Delft.
• Refund if miscalculated.

Obligations:

• Sender must declare correct value.
• Pay within 14 days of notification.
• Declare for business imports.

Frequently asked questions

Tips for Delft residents

Avoid customs surprises with import duties Delft:

• Customs tool: Simulate on douane.nl/tarieven.
• HS code check: Via seller or Access2Markets.
• Choose IOSS: VAT paid upfront, duties may still apply.
• Insure: Against customs costs.
• Local advice: At Juridisch Loket Delft or customs expert. See also: VAT on Imports, Customs Checks.

Expect 20-30% extra. Issues? Call Customs Helpline (088-1512) or contact Municipality of Delft/Juridisch Loket.