To successfully import into the Netherlands, companies must meet strict compliance requirements, leverage fiscal tools such as VAT deferral, and coordinate with trusted logistics providers.
When planning to import into the Netherlands, business executives must deal with a complex logistics environment. The country boasts world-class infrastructure, including the Port of Rotterdam (one of the world’s busiest ports) and Amsterdam’s Schiphol Airport. This makes the Netherlands an attractive destination for companies, especially those in the high-tech sector looking to distribute products across European markets.
However, successfully importing tech products into the Netherlands requires more than just choosing a port or airport. Companies must consider regulatory compliance, customs procedures, tax implications, and the roles of key logistics partners. Importing into an EU country means adhering to European standards – tech products must carry proper CE marking and meet all EU technical standards, as well as navigating local Dutch requirements.
In this guide, we provide practical advice for executives to improve their import strategy. We will also explain key logistics concepts like Importer of Record (IOR), Exporter of Record (EOR), warehousing, freight forwarding, door-to-door delivery, and temporary importation services in the Netherlands.
Key Considerations for Importing Tech Goods into the Netherlands
Leverage the Netherlands’ Logistics Advantages
The Netherlands’ strategic location and infrastructure offer importers considerable benefits. Rotterdam port handles millions of TEUs and connects global sea lanes directly to EU hinterlands. The country’s extensive rail, road, and barge networks guarantee that, once your goods enter, companies can distribute them swiftly across Europe. This is especially beneficial for tech companies whose products often require fast, reliable shipping.
Customs Compliance
Compliance is key when importing high-tech goods. Dutch Customs is efficient but strict – all shipments must have accurate documentation and meet EU import regulations. Goods coming from outside the EU will incur customs duties (depending on the product classification) and VAT. Importers should classify products correctly under the HS/TARIC code to determine duties and check whether any import licenses or permits are required (certain controlled tech items may require licenses, though most standard electronics do not).
Notably, an Economic Operators Registration and Identification (EORI) number is required to import into any EU country, including the Netherlands.. Only businesses with an EU presence can obtain an EORI. If your company has no EU-registered entity, you will need to work with a local importer. It’s advisable to consult customs brokers or trade compliance specialists to ensure all paperwork (commercial invoices, packing lists, certificates of origin, etc.) is in order before shipping.
Plan for VAT and Duties Optimization
The Netherlands offers favorable tax mechanisms for importers. While 21% VAT is levied on most imports, the country’s VAT deferment scheme (Article 23) allows approved importers to defer paying import VAT upfront by instead accounting for it in their VAT return. This means improved cash flow, as you don’t tie up capital paying VAT at the border and later reclaiming it. Many tech companies use this mechanism since tech goods are high-value, and deferring VAT can be a considerable liquidity boost.
If you don’t have a Dutch entity, you can appoint a fiscal representative to make use of VAT deferment on your behalf. Additionally, the Netherlands has many customs bonded warehouses, warehouses where companies can store goods without paying duties or VAT immediately. Utilizing bonded warehousing (discussed later) can be wise if you plan to re-export some products or delay entry into the EU market.
Engage Reliable Logistics Partners
Partner with experienced logistics providers. A knowledgeable freight forwarder can coordinate international shipping, help choose between air vs. ocean freight based on your timeline and budget, and manage customs clearance or refer you to a customs broker. Given the Netherlands’ vast logistics industry, you can find forwarders, like Aerodoc, specializing in tech goods (which often require careful handling and, for sensitive electronics, temperature control). Freight forwarders and express couriers also offer door-to-door services: picking up cargo from your overseas supplier and delivering to your facility in the Netherlands, covering every step in between.
This end-to-end service can save your team time and ensure accountability, as the logistics provider assumes responsibility for transport and customs formalities. Furthermore, consider using an Importer of Record (IOR) service if you lack a Dutch/EU business to act as the official importer. IOR providers will take on compliance and clearance responsibilities (more on this below). Similarly, if exporting from the Netherlands, an Exporter of Record (EOR) partner can manage export clearance.
Importer of Record (IOR) in the Netherlands
An Importer of Record (IOR), like Aerodoc, is the entity or person officially responsible for ensuring that imported goods comply with local laws and regulations. In practical terms, the IOR is liable for managing all import documentation, paying the necessary duties and taxes, and meeting the customs requirements for the shipment. Dutch customs will recognize the Importer of Record as the legally responsible party for the import. Often, the IOR is the buyer or local subsidiary receiving the goods. But if your company does not have a legal presence in the Netherlands (or the EU), you cannot directly obtain an EORI number or act as the importer – this is where third-party IOR services come in.
In the Netherlands (as in other EU countries), the IOR must be a company or individual registered for VAT locally. The IOR’s duties include providing all required documents to Dutch customs, ensuring the goods are properly classified and permitted, obtaining any applicable import licenses, arranging customs clearance, and paying import duties/VAT on the shipment. The IOR also maintains import records as mandated by law and ensures that imported goods comply with storage and safety regulations.
Exporter of Record (EOR) in the Netherlands
An Exporter of Record (EOR) is responsible for ensuring goods leaving the Netherlands comply with all export laws and procedures. When you ship products out of the Netherlands (for example, sending tech equipment to a non-EU customer), Dutch and EU regulations require a designated exporter who takes responsibility for the export documentation, export licenses (if needed), and customs declarations. The EOR is typically the seller or the local entity facilitating the export. In the Netherlands, recent regulatory changes have made export formalities more stringent. Since 2020, it has become challenging to export from the Netherlands without a local entity; companies now generally must either have a Dutch/EU presence or use a local Exporter of Record.
For companies outside the EU exporting goods manufactured or warehoused in the Netherlands, using an EOR service is often the easiest way to comply. A third-party EOR (which could be the same provider as your IOR) will act as the exporter in the Netherlands, essentially performing the legal export on your behalf. They will have the necessary local knowledge to manage customs rules – for instance, ensuring that your export is under the correct commodity code and that any required export license for technology products is obtained.
Warehousing in the Netherlands
Dutch warehouses, including those in major logistics hotspots like Rotterdam, Amsterdam (Schiphol area), and Venlo, offer state-of-the-art facilities and value-added services (such as packaging, labeling, and light assembly) to improve supply chains. Many tech companies choose to establish their European distribution centers in the Netherlands to take advantage of these capabilities and the country’s central location.
One key feature is the availability of bonded warehouses, provided by Aerodoc through its network of partners. Bonded warehousing in the Netherlands allows importers to store goods with customs duties and VAT payments deferred until the goods are actually released into the EU market. In other words, you can bring your products into a Dutch warehouse, hold them there without immediately paying import taxes, and only incur duties/VAT when you distribute the goods into the Netherlands/EU for sale. This is incredibly beneficial for cash flow and flexibility.
If some of your tech goods might be re-exported to non-EU markets or sold in batches over time, bonded storage means you avoid paying taxes on items that ultimately leave the EU or until you sell them. Additionally, while in bonded storage, goods can undergo quality checks, repackaging, or minor assembly operations to make them market-ready, all before customs clearance.
Freight Forwarding Services in the Netherlands
Freight forwarding services play a key role in international trade, and the Netherlands has a dense network of freight forwarders given its status as a global trade hub. A freight forwarder, such as Aerodoc, is essentially a logistics expert who arranges the transportation of your goods from origin to destination, managing carriers, routes, and often customs support on your behalf. In the context of importing into the Netherlands, a good freight forwarder will help plan the shipment of your tech goods from the manufacturing site (say, in Asia or the US) all the way to your Dutch warehouse or end customer.
The advantage of using freight forwarding services in the Netherlands is that many of these forwarders are highly experienced with multimodal transport, coordinating sea freight to Rotterdam or air freight to Schiphol, then trucking or rail for inland delivery. They can advise you on the most cost-effective and timely options. For example, if you have a large volume of hardware to import, they might arrange an ocean container shipment to Rotterdam and then truck it to your facility. If you have urgent components, they might use an air freight service to Schiphol. The Netherlands’ forwarders benefit from the country’s integrated transport links: the ability to swiftly transfer containers from ship to rail or truck, or to feed air cargo into European road networks. This multimodal strength means even complex shipping requirements (like combining sea and air or splitting shipments) can be handled efficiently.
Door-to-Door Services in the Netherlands
When logistics providers talk about “door-to-door” services, they mean a comprehensive delivery solution in which the shipment is picked up from the sender’s door (e.g., your manufacturer’s warehouse) and delivered to the recipient’s door (e.g., your warehouse or a customer in the Netherlands). This service is highly appealing to companies that want a turnkey shipping experience. In the Netherlands, door-to-door services are readily available through companies like Aerodoc.
With a door-to-door arrangement, the logistics provider takes care of every step in the supply chain. This includes collecting the goods at origin, managing export clearance in the origin country, international transportation (by air, sea, or both), import customs clearance in the Netherlands, and final delivery to the destination address. Essentially, the provider assumes responsibility for coordinating all carriers, modes, and paperwork involved.
As a result, door-to-door delivery saves the shipper a great deal of time and effort.. You don’t need to separately hire a trucking company at origin, then an ocean line, then a customs broker, then a local trucking company in the Netherlands. The door-to-door service wraps it all into one package and one point of contact.
Temporary importation services in the Netherlands
Sometimes companies need to bring goods into the Netherlands temporarily, for purposes such as trade shows, demonstration units, repairs, or testing, and then send those goods out of the country again. In these cases, paying full import duties and VAT doesn’t make sense, since the items are not staying or being sold in the Netherlands. The Dutch Customs (in line with EU customs regulations) offers mechanisms for temporary importation, and there are logistics services to facilitate this process for businesses.
Temporary importation services in the Netherlands typically involve using special customs procedures, such as temporary admission or inward processing. Under a temporary admission procedure, a company can import without paying customs duties or VAT, provided it re-exports them within a certain period. For example, suppose you are importing advanced networking equipment for a 3-month trial at a customer site in the Netherlands and will ship it back to the US afterward. In that case, you can declare it under the temporary import provisions. You may need to provide a guarantee to customs (or use an ATA Carnet if applicable) to cover the duties you owe if the goods didn’t leave, but you don’t actually pay duties or VAT up front. When the goods exit the country again, the temporary import is discharged, and no import tax is ultimately due.
ATA Carnet
ATA Carnet is an international system that the Netherlands participates in, which simplifies temporary imports. It’s essentially a “passport for goods” that covers items such as professional equipment, exhibition goods, and commercial samples. Suppose your tech company is sending equipment to a trade fair in Amsterdam. In that case, you can use an ATA Carnet issued in your home country to clear the items into the Netherlands without paying duties, provided you ship them out after the event. Logistics providers in the Netherlands are familiar with ATA Carnet processing and can assist with the smooth entry and exit of such goods.
Are you looking to expand your business in the Netherlands? Contact Aerodoc’s team and download our datasheet, which addresses the key considerations for entering this market.
Q&A
- What documentation must a company provide to register for direct import operations in the Netherlands? To import into the Netherlands directly, a company must register with the Dutch Chamber of Commerce (KvK), obtain an EORI number, and register for VAT. Required documentation includes articles of incorporation, proof of business address, and the legal representative’s passport.
- Which tech products face import restrictions when entering the Netherlands? The Netherlands restricts the import of specific technologies, including telecom equipment, drones, encryption devices, and dual-use electronics. These items require special import licenses under EU export control regulations.
- What is the difference between an Importer of Record (IOR) and a fiscal representative in the Netherlands? An IOR assumes full legal responsibility for compliance, customs clearance, and payment of duties during import into the Netherlands. A fiscal representative, by contrast, solely facilitates VAT management, including applying for VAT deferment via Article 23.
- How does Brexit impact the import of tech goods from the UK into the Netherlands? Post-Brexit, the UK is treated as a third country, making imports into the Netherlands subject to full customs declarations, VAT, and potential duties. Importers must also provide origin certificates and comply with EU customs procedures.