HS 3823.19Edible oils · Netherlands

HS Code for Palm Fatty Acid Distillate / PFAD - Import into Netherlands

Duty and tax snapshot for importing edible oils (HS 3823.19) 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 50,000 FOB parcel of edible oils (HS 3823.19) shipped to Netherlands.

FOB valueUSD 50,000

Origin chargesUSD 750

FreightUSD 4,000

InsuranceUSD 250

CIFUSD 55,000

Import duty @ 5%USD 2,750

BTW @ 21%USD 12,128

Destination inlandUSD 1,000

Landed cost ≈ USD 70,878

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

Sample HS codes

Code	Description
3823.11	Stearic acid
3823.19	Other industrial monocarboxylic fatty acids (includes PFAD)
3823.70	Industrial fatty alcohols

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 edible oils (HS 3823.19) into Netherlands?

Netherlands applies an MFN duty of about 5% on HS chapter 3823.19 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 edible oils 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 50,000 FOB shipment of edible oils into Netherlands?

On a USD 50,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 55,000. Applying 5% duty and 21% BTW brings total taxes to about USD 14,878 (~27.1% of CIF). Landed at buyer's warehouse ≈ USD 70,878.

Which HS code should I use for edible oils in Netherlands?

Start with the 6-digit international HS heading - for example 3823.11 (Stearic acid). 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 edible oils 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 3823.19?

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.