Customs

Inco Terms are a set of standardized “rules of delivery” set up by the International Chamber of Commerce. They define who does what, who pays what, and when responsibility transfers in international shipments and are used worldwide. 

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Customs plays an important role worldwide in the import and export of goods. Customs wants to maintain control over the goods that enter and leave our country, in terms of taxes, safety, public health and the environment. Import duties and taxes protect the European market. That is why customs sometimes impose special requirements on the invoice, or you have to fill in extra information on your consignment note. We give you useful tips to help your shipments pass through customs as smoothly as possible.

When shopping online within the European Union, you generally do not need to pay any additional import charges for your parcel.

If you buy books, clothing or other items from an online store outside the European Union, you may have to pay import duties or VAT. This also applies to second-hand goods. Any applicable import duties and VAT are payable by the person importing the goods.

Customs duties and VAT are generally not included in the purchase price. Shipping costs are also charged separately for online purchases. Through the Duty Taxes Paid (DTP) billing service, the sender can choose to have these charges invoiced to another party.

If the sender has not agreed to pay the import duties and VAT, DHL will advance the applicable charges to Customs so that your parcel can be imported. DHL will then charge you for these advanced costs. Your parcel can only be delivered once you have paid the full amount, including DHL's administration fee.*

For this service, DHL charges an administration fee of 2%, with a minimum of €16.50 (excluding VAT).

Import of B2C shipments from 1 November 2026:

• Import duties will apply to all commercial imports (B2C and B2B) into the European Union.

• B2C shipments valued below €150 will be subject to a flat import duty of €3 per product type, based on the commodity code.

• From 1 November, an EU handling fee of €2 per product type will be charged. VAT will also be calculated on the handling fee in the customs declaration, unless the IOSS scheme is used.

• B2B shipments valued below €150 can no longer be declared using a simplified customs declaration.

• Import VAT will continue to apply as it does today.

Read more or visit import duties and VAT.

The basic requirements for an invoice are:

• Seller's details: Name, address and, where applicable, VAT number and EORI number.

• Buyer's details: Name and address.

• Invoice number: A unique and sequential number.

• Invoice date.

• Clear description of the goods or services.

• HS code/commodity code: For each invoice line item.

• Quantity and unit price.

• Total amount payable.

• Currency.

  Invoice Generator

DHL requires your authorisation to clear your shipment through Customs. The Customs Power of Attorney has been updated, so we need your new signature. You can complete this quickly and easily online.

• Which shipments does this apply to?
  The Customs Power of Attorney applies to all your shipments. You only need to sign it once.
• What happens if I do not return the signed Customs Power of Attorney?
  Without your Customs Power of Attorney, your shipment will temporarily be placed on hold. This means Customs cannot clear your shipment, and we cannot deliver it. We can only process and deliver your shipment once we have received your authorisation.
• Why do I need to provide an extract from the Dutch Chamber of Commerce (KvK)?
  A POA is only valid if it is signed by an authorised signatory. We can only verify this using an extract from the Chamber of Commerce.
• Can someone else sign the POA?
  Yes, provided they have been authorised by someone who is legally authorised to sign on behalf of the company. This authorised signatory must be listed as such in the Chamber of Commerce extract. You must submit this authorisation together with the Chamber of Commerce extract and the signed POA.
• My company is not based in the Netherlands. Do I still need a Chamber of Commerce extract?
  You do not need an extract from the Dutch Chamber of Commerce, but you must provide an extract from the relevant organisation in the country where your company is registered. For example, the German Chamber of Commerce or the UK's Companies House.
• A third party (broker) handles our customs clearance. Do I still need to sign the Customs Power of Attorney?
  No, this is not necessary. The shipment is cleared by a third party, either as a T1 shipment or through remote customs clearance.