Expecting a parcel from abroad?
You may have to pay a customs clearance fee

Frequently Asked Questions

Why do I have to pay the customs clearance fee?
You have received a consignment from outside the European Union (or in certain cases from inside the European Union) which is liable to customs duty, VAT and/or other import duties. In the Netherlands, TNT Post has been designated by the government to make customs declarations for your consignment(s) and to collect from you the customs duty, VAT and other import duties payable on it/them. This process is called customs clearance. In addition to the customs duty, VAT and other import duties payable, you will be charged a contribution towards the costs of this administrative process: this is the customs clearance fee.

I have received a consignment from inside the European Union, but customs duty, VAT and/or other import duties have also been imposed and the customs clearance fee charged. Why is this?
Your consignment may have been sent from a country inside the European Union, but from an area that is not part of the European Union’s fiscal VAT or excise area. This is the case for instance with the Canary Islands and the Channel Islands (Jersey, Guernsey, etc.). In these cases the consignments are customs-cleared and, if applicable, customs duty, VAT, other import duties and the customs clearance fee are payable. See also the website http://www.douane.nl/particulier/overzicht-eu/en/ for these exception areas.

As of 1 December 2008 the government has fixed a higher exemption for goods imported from outside the EU. Will the new rules bring about an increase in the number of commercial postal consignments from outside the EU in the near future?
We can quite easily imagine people thinking that it will be more attractive to buy commercial postal consignments from outside the EU via the Internet, but the increase in the threshold sum applies only to the import duties. For goods with a value of 22 euros or more the VAT rate continues to apply. We therefore advise people to make thorough enquiries about the conditions for Internet purchases abroad so that they do not encounter any surprises when the parcel or whatever the consignment consists of is delivered to the door and has to be paid for. For further information see the Ministery of Finance website.

I used to receive my consignment(s) without having to pay the customs clearance fee to TNT Post and now all of a sudden I have to pay. Why is this?
You have received a consignment from outside the European Union (or in certain cases from inside the European Union) that is liable to customs duty, VAT and/or other import duties. In the Netherlands, TNT Post has been designated by the government to make customs declarations for your consignment(s) and to collect from you the customs duty, VAT and other import duties payable on it/them. Prior to 9 January 2005 these costs were borne in full by TNT Post. Because these costs have increased, TNT Post has been forced to charge you a contribution towards the costs, a practice that has been common with other international carriers for some time.

Why did TNT Post change the table of customs clearance fees with effect from 1 January 2009?
TNT Post has only charged the addressee a contribution towards the customs clearance costs since 9 January 2005. Since then this contribution towards the costs has only been increased once (1 January 2007), but the costs (consisting primarily of the wage costs of TNT Post customs declaration staff, accommodation and overhead costs) have risen. To keep the contribution towards the costs more closely in line with the increased costs, TNT Post has decided to set the customs clearance fee to €12,50, as of January 1st 2009.

What does TNT Post do in return for this customs clearance fee?
The customs clearance fee consists of:
1. costs of drawing up the required customs declaration;
2. advancing the payable customs duties, VAT and/or other import duties to the government;
3. opening and examining the consignment(s);
4. determining product and value;
5. storage and holding charges;
6. debt-collection costs;
7. administrative costs.
The sender has already paid the postage; why do I now also have to pay a customs clearance fee?
In many countries customs clearance is performed by the local customs office and not by the postal service. Under Dutch customs legislation, customs clearance in the Netherlands is performed by TNT Post. The costs of doing this are not included in the postage costs paid by the sender. You as the addressee are therefore charged a contribution towards the costs, a practice that has been common with other international carriers for some time.

Is it possible to charge the sender the customs clearance fee?
International postal agreements do not provide for this possibility. Consequently TNT Post cannot charge the sender for these costs.

Why is the customs clearance fee not refunded to TNT Post by the government?
Dutch legislation does not provide for this possibility, just as companies are not reimbursed for collecting VAT or income tax.

Recipients abroad do not have to pay a customs clearance fee for the consignments they receive. Why is that?
In many countries customs clearance is performed by the local customs office and not by the postal service. The costs are then borne by customs (and so ultimately by all tax-payers). In that case the postal service incurs few or no additional costs for customs clearance, so no customs clearance fee has to be charged. Under Dutch legislation customs clearance in the Netherlands is performed by TNT Post itself.

If I send a parcel to a country outside the European Union, does the recipient also have to pay a customs clearance fee?
In countries like the Netherlands, where the postal service performs the customs clearance, the recipient is generally charged a customs clearance fee. In many countries customs clearance is performed by the local customs office and not by the postal service. In that case the postal service incurs few or no costs for customs clearance, and if there are any costs these are sometimes passed on to the recipient and sometimes not. This varies according to the destination country.

For what consignments do I have to pay the customs clearance fee?
The customs clearance fee is charged on all consignments on which customs duty, VAT and/or other import duties are payable. These are consignments from countries outside the European Union (or in certain cases inside the European Union as described in question 2). Customs can inform you precisely about which goods are liable to customs duty, VAT and other import duties. You can also find further information on the Dutch customs website: www.douane.nl/english/ or by phoning 0800 – 0143 (only available from within the Netherlands).

What customs clearance fee is charged?
For EMS consignments a customs clearance fee of €17.00 is charged, irrespective of whether customs duty, VAT or other import duties are payable. For other postal consignments the customs clearance fee is €12,50. 

Why do I always pay a customs clearance fee of €16.75 for an EMS consignment and different amounts for other postal consignments? The legally binding customs clearance procedures are different for EMS and for other postal consignments. They entail different costs.

Why does the customs clearance fee vary from consignment to consignment?
With regard to the customs clearance fee for other postal consignments, TNT Post determines the contribution by creating a relationship between the actual costs and the value of the consignment. This is so as to avoid a situation where if the total amount of customs duty, VAT and other import duties is low you would have to pay a disproportionally high customs clearance fee.

Why is a higher customs clearance fee charged for higher customs duties, VAT and/or other import duties?
Customs clearance of consignments with higher customs duty, VAT and other import duties entails higher costs. A higher contribution towards the costs is therefore charged for consignments with higher customs duty, VAT and other import duties.

What can I do if I do not wish to pay the amount?
If you do not wish to pay the amount you must refuse the consignment as soon as it is delivered by TNT Post. The consignment is then returned at once to the sender or destroyed, depending on the sender’s stated preference. The obligation to pay the customs duty, VAT and/or other import duties and the customs clearance fee is then no longer applicable. Once consignments have been accepted, the customs duty, VAT and other import duties and the customs clearance fee are payable.

Is this a method for TNT Post to obtain more money?
No. In the Netherlands, TNT Post has been designated by the government to make customs declarations for your consignment(s) and to collect from you the customs duty, VAT and/or other import duties payable on it/them. TNT Post incurs additional costs for doing this, which are not included in the postage costs paid by the sender. You as the addressee are therefore asked to pay a contribution towards the costs.

Can the sender not select a different logistics carrier, so that I do not have to pay a customs clearance fee?
The sender can send his consignments using a different logistics carrier, but you as the recipient will then generally have to pay a far higher customs clearance fee than if TNT Post had been used. You should then also bear in mind that higher shipping charges usually have to be paid for purchases, which the sender will generally pass on to you as the addressee of the consignment(s).

What can I do if I do not agree with the declaration created by TNT Post?
If you disagree with the duties assigned by TNT Post or you are of the opinion that the goods in question have been classified under the wrong commodity code, so that possibly no duty or a lower duty ought to be applicable, you can notify TNT Post’s customer service of this. For the opening times see our details shown on the invoice issued to you.

On what value is the import VAT calculated?
Import VAT is calculated on the value of the goods (incl. the transport or postage costs) and the customs duty and any other applicable import duties.

On what value is customs duty charged?
Customs duty is charged on the actual value of the goods and the transport costs (postage).
Are the transport costs (postage) also included in the value of the goods if the goods qualify for exemption from import duties?
If the actual value of the goods meets the following conditions, the transport costs are not included when determining exemption for import:
• gift consignments (from private individual to private individual, with a value not exceeding €45;
• ordered consignments (transaction involving payment) with a value not exceeding €22, irrespective of whether the consignment is for a company or a private individual.

Exemptions are applicable to the importation of ‘consumable goods’ (e.g. products containing tobacco or alcohol) only if the limits stipulated by law for them are not exceeded. With regard to the importation/receipt of tobacco products, please see the Dutch customs website http://www.douane.nl/particulier/internetaankopen/en and then click on the section: Excise goods. Very strict rules apply to the importation/receipt of tobacco products by private individuals and unless these are complied with they may not be imported/received.

Can I still return the consignment(s) after receiving them?
Yes, though we advise you to discuss this with TNT Post if import duties have been paid and you wish to apply for a refund of these duties.
Note! You must pay the costs of returning consignments in the usual manner. Failure to meet the customs conditions for re-export (returning) may mean that we are unable to refund to you the import duties you paid. Before re-export is permitted, the identity of the goods or a portion of the goods must be ascertained to ensure that these are exactly the same goods as the ones that were previously imported.

I have a business VAT identification number. Can I reclaim the import VAT even if the amount assigned is incorrect? 
Yes, you can always reclaim the invoiced VAT amount by way of your national monthly VAT return. As proof you can use the invoice issued to you by TNT Post on which the import VAT was specified.

If the import VAT was wrongly assigned and your company has a licence/ ruling based on Section 23 of the 1968 Dutch Value Added Tax Act, please notify TNT Post of this.

You can also deduct from your monthly return the assigned VAT on the basis of the aforementioned explanation.

How can I pay?
You must pay the TNT Post mail deliverer in cash when the consignment is delivered. The deliverer will only give you the consignment when you have done this. If you do not have the required amount at that moment, the consignment will be delivered to you at a later date. You may also be able to pick up the consignment at your nearest TNT Post location and pay there.

Why more costs: surely they have already been paid in the country of origin?
The costs you have to pay may consist of:
• customs duty;
• import VAT;
• other applicable import duties;
• a customs clearance fee.
These costs can never be paid in the country of origin and in any case this service is not available there. If the transport costs (postage) have already been paid by the supplier/sender, they will not be added again. A condition for this, however, is that it must be possible to distinguish them, for example by means of the enclosed invoice, which in turn must show the terms of delivery.

Do I also have to pay tax on wedding gifts?
Yes, if the actual value of the goods exceeds €45. However, you may qualify for import exemption. For this you must apply for a licence from the tax department / customs in the area in which you are domiciled, providing documentary proof. Once it has been issued you must provide TNT Post with a copy.

Do I also have to pay tax on heirlooms? 
For heirlooms you may qualify for import exemption. For this you must apply for a licence from the tax department / customs in the area in which you are domiciled, providing documentary proof. Once it has been issued you must provide TNT Post with a copy.

The insured value was much higher than the actual value of the goods. What can I do about this?
In such cases you can submit a written request for a refund to TNT Post. You can find the address for this on the invoice issued to you. You must of course send the documentary proof or provide some other appropriate indication of the actual value of the goods.
You can also instruct the supplier/sender in advance to make a clear distinction between the specification of the insurance value and the customs value (valuation) of the goods to be imported. This avoids problems during the actual importation of your goods and the import duties related to it.

Can customs check and open my consignment? How do I know that this has happened and when can it happen?
Yes, the tax department / customs may check and physically open your consignment at any time. There are a wide variety of reasons for this. The tax department / customs are authorised to open consignments. You can see when your consignment has been opened for inspection by the tax department / customs because it will have transparent adhesive tape with black printing. In some cases your consignment may contain a letter saying that part of your consignment has been seized. These are items that may not be imported. If all of your consignment is seized you will be notified of this by TNT Post. Reasons for seizure may be:
• non-registered medicines without a licence;
• counterfeiting (fake goods) and piracy (CDs, etc.);
• illegal firearms and other weapons (knives, imitations and look-a-likes);
• protected exotic plant species and animal products without an export/import licence;
• live animals;
• importation of plant and animal products without a health certificate;
• dangerous (chemical) substances.

See also the Dutch customs website http://www.douane.nl/particulier/internetaankopen/en and then click on the shortcut to: Restricted and prohibited goods.

How long is the completion time / handling period for an application for a refund or for a written objection?
Both the application for a refund and any written objection are submitted by TNT Post, as the applicant, on your behalf. In principle the tax department / customs will endeavour to achieve a handling period of eight weeks for reaching a decision. It has been found, however, that in many cases this is not feasible in practice. You should therefore allow for a completion time of three to four months from the submission date.

Can I also submit a written objection myself?
Yes, but TNT Post will always take over your written objection and submit it as an application for a refund. For legal reasons, in the event of a negative decision by the tax department / customs in response to an application for a refund the judicial process is always open for you to submit a formal objection against it.

Where can I submit an application for a refund or a written objection?
TNT Post BV
Sorteercentrum Internationale Pakketten
T.a.v. de afdeling Inklaring
PO Box 20582
1001 NN Amsterdam
The Netherlands

Remember to send the documentary proof or provide some other appropriate indication of the actual value of the goods. Bear in mind that you will not receive any confirmation of this!

How long will my consignment be held in storage under customs supervision?
Your consignment will be held in storage for one month from the date of arrival. This period is only relevant to consignments that, for whatever reason, cannot yet be dealt with by customs. You will then be given a so-called ‘notice of arrival’ or a form on which you will be asked to provide further documentary proof. If you fail to respond, your consignment will be returned to the supplier / sender at the end of this period.

I have returned my goods to the country of origin to have defects repaired; it was still under warranty. Do I also have to pay in this case?
No, in principle you do not have to pay for this. However, in order to obtain an exemption for re-importation TNT Post must have the original export documents (e.g. for the sake of identification). If you are unable to provide them, the tax department / customs may refuse to grant an exemption and you will have to pay the import duties after all.

If in the course of implementing the warranty conditions costs are charged by the supplier / sender for the repair, you must pay any customs duties and import VAT on these costs.

How can I ensure that my consignment is not delayed and that the goods imported by me are correctly customs-cleared by TNT Post? 
In many cases, for Internet or other types of orders the correct documentation, such as a commercial invoice or other proof of payment (e.g. PayPal), has not been attached on the outside of the consignment. In addition, the postal documents generally have not been completed sufficiently well for the required customs declaration to be completed at once. The result is that additional operations have to be performed on your consignment, making delays inevitable. To avoid this, you can ask your supplier/sender to have the consignment to be sent tendered as completely as possible in the country of shipment; this should be done as follows:
• always attach commercial invoices or other proof of payment at least in duplicate on the outside of your consignment;
• ask your supplier/sender to specify on the invoice or proof of payment the commodity code (six-digit level) linked to the goods;
• if you have a VAT identification number (for business customers), this too should be included on the invoice or proof of payment;
• have your supplier fill in the postal documents as completely and clearly as possible, giving the correct transaction reference and taking into account the points shown above.