Customs import and export duties on Dutch Saint Martin
【Overview】
Whether individuals or business entities are engaged in the import of goods into the Netherlands (importing from countries outside the EU), they must pay import taxes and duties. All import taxes and duties are calculated based on the freight value, that is, the CIF price.
【Tariffs】
Dutch tariff rates generally range between 0% (such as books) and 17% (such as wellington boots). Certain goods, such as laptops, mobile phones, digital cameras and game consoles are exempt from tariffs. Certain goods may be subject to additional taxes, calculated based on the country of origin, such as bicycles made in China, which are subject to an additional 48.5% anti-dumping duty.
【VAT】
The standard VAT rate in the Netherlands is 21% (19% before October 2012), and certain specific goods such as books and newspapers and magazines enjoy a preferential VAT rate of 6%. VAT = VAT rate × (CIF price + import tariff).
【Standard Tax Threshold】
The Netherlands has a Standard Tax Threshold for imports. If the value of imported goods (FOB) does not exceed 150 euros or the total import freight tariff does not exceed 10 euros, there is no tariff. If the value of imported goods (FOB) does not exceed 22 euros, there is no value-added tax.
【Others】
Consumption tax: taxes and fees levied on specific goods such as tobacco products. Additional customs fees: fees levied for inspections, tests and tests that must be performed when imported goods pass through customs.