NLVerified 2026-07-22

Netherlands - Import & Export Regulatory Guide

As the EU's largest cargo gateway (Rotterdam, Schiphol), the Netherlands operates the EU Union Customs Code through Douane and the AGS/DMS declaration system. Article 23 VAT deferment lets importers move import VAT to the periodic return, freeing working capital.

Netherlands Trade Hub Compare vs Others

Regulatory authorities

Douane (Belastingdienst/Douane) ↗

Customs entry, TARIC, DMS filings, AEO administration.

CDIU (Central Import & Export Office) ↗

Dual-use, strategic goods, sanctions licensing.

NVWA ↗

Food, feed, veterinary and phyto controls.

Agentschap Telecom (RDI)

Radio equipment conformity.

Licensing regimes

Licence	Scope	Issuer
Dual-use licence	EU Reg 2021/821 items; CDIU e-CDIU portal.	CDIU
Strategic goods / military list	Common Military List; case-by-case review.	CDIU/MFA
Article 23 VAT deferment permit	Defer import VAT to periodic return.	Douane
AEO authorisation	AEOC / AEOS status for trusted trader benefits.	Douane

Prohibited goods

· EU comprehensive-sanctioned origins.
· Counterfeit and pirated goods (EU Reg 608/2013).
· Illicit narcotic precursors outside Reg 273/2004 licences.
· Torture and capital-punishment goods (EU Reg 2019/125).

Restricted goods

· Dual-use items and national catch-all.
· Waste shipments (EU Reg 1013/2006 - Annex VII / prior notification).
· CITES species; strong port enforcement.
· EUDR commodities from Dec 2025.

Labelling requirements

· CE marking for regulated products; Dutch or English user information as sector allows.
· Food Information Regulation (EU 1169/2011) - Dutch labelling for retail.
· Packaging producer responsibility via Afvalfonds Verpakkingen.

Sanctions overlay

· EU sanctions transposed via Sanctiewet 1977 + Sanctieregelingen.
· Russia packages 1-14+ with special Rotterdam bunkering / oil price cap enforcement.
· FIU-NL and Douane risk targeting on maritime dual-use transhipment.

Dispute resolution

Objection (bezwaar) to Douane within 6 weeks; appeal to Rechtbank and Gerechtshof. Netherlands Arbitration Institute (NAI) and NAI Court in Rotterdam widely used for maritime disputes. NY Convention party since 1964.

Key official sources

Frequently asked questions

What is Article 23 VAT deferment and who qualifies?

Article 23 permits import VAT to be recorded in the periodic VAT return rather than paid at the border, giving a cash-flow gain of ~21% of CIF. NL-resident VAT-registered businesses apply directly; foreign importers appoint a fiscal representative with limited or general licence.

How is the Russian oil price cap enforced at Rotterdam?

Bunkering, ship-to-ship transfers and blending involving Russian-origin crude/products are subject to attestation packages under G7+EU price-cap rules. Insurance, financing and shipping services from EU providers require price-cap compliance certificates.