HS 1514Agriculture · Netherlands

Mustard Oil - HS 1514 classification, duty and landed cost - Import into Netherlands

Duty and tax snapshot for importing agriculture (HS 1514) into Netherlands. Typical MFN duty ~5%, BTW 21% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

BTW

21%

Total taxes / CIF

27.1%

Worked landed-cost example

USD 80,000 FOB parcel of agriculture (HS 1514) shipped to Netherlands.

FOB valueUSD 80,000

Origin chargesUSD 1,200

FreightUSD 6,400

InsuranceUSD 400

CIFUSD 88,000

Import duty @ 5%USD 4,400

BTW @ 21%USD 19,404

Destination inlandUSD 1,600

Landed cost ≈ USD 113,404

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
1514.99	Mustard oil, refined
1517.90	Preparations for animal feed, other

Netherlands duty regime

EU Common External Tariff - identical across the EU. Same preferential FTAs and CBAM regime as Germany. Rotterdam and Schiphol are major AEO (Authorised Economic Operator) hubs with fast-track clearance.

Customs notes

· EU TARIC codes (10 digit). Customs declarations via AGS (soon DMS).
· Article 23 VAT deferment permit: transfers import VAT from customs entry to the periodic VAT return. Available to any EU-established (or fiscally-represented) business. Application via the Belastingdienst.
· T1 transit under NCTS: allows non-EU-cleared goods to move through the EU under bond. Rotterdam is the largest T1 origination point in Europe.
· AEO status accelerates clearance and reduces inspection frequency - most Rotterdam-based freight forwarders are AEO certified.

Frequently asked questions

What is the typical import duty on agriculture (HS 1514) into Netherlands?

Netherlands applies an MFN duty of about 5% on HS chapter 1514 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (EU Common External Tariff - identical across the EU) may reduce this to 0% for qualifying origins.

How is BTW calculated on imports of agriculture in Netherlands?

Netherlands charges BTW at 21% on the CIF value plus duty. EU CET; Art. 23 deferment possible

What is the landed cost of a USD 80,000 FOB shipment of agriculture into Netherlands?

On a USD 80,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 88,000. Applying 5% duty and 21% BTW brings total taxes to about USD 23,804 (~27.1% of CIF). Landed at buyer's warehouse ≈ USD 113,404.

Which HS code should I use for agriculture in Netherlands?

Start with the 6-digit international HS heading - for example 1514.99 (Mustard oil, refined). Netherlands customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping agriculture to Netherlands?

Most importers into Netherlands prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and BTW to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does Netherlands customs need to clear HS 1514?

EU TARIC codes (10 digit). Customs declarations via AGS (soon DMS). Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.