Declaration of goods
When moving to the Netherlands, new residents are generally permitted to import household goods without being liable for import duties. However, this exemption is subject to certain conditions.
Moving to the Netherlands from another European Union Member State
Removal goods or personal goods do not need to be declared to Douane (Customs). This is due to the free movement of goods within the European Union (EU), though some exemptions do apply:
- Excise goods. Duties are not imposed on excise goods that brought from another EU member state for personal use;
- Cars and motorcycles: Apply for a relocation exemption from belasting van personenauto’s en motorrijwielen – BPM (motor vehicle tax) using the following application form: Vrijstelling bpm bij verhuizing (only available in Dutch);
- Specific products and domestic animals:
- dogs and cats;
- counterfeit articles;
- endangered species;
- animal products;
- weapons, munitions and fake weapons;
- narcotics;
- cultural property.
Moving to the Netherlands from a non-EU Member State
When relocating to the Netherlands from a non-EU Member State a customs declaration must be made. Importing removal goods or personal goods without paying tax is possible, however an import permit must be obtained and the wish to import household effects without paying import duties must be clearly stated.
The reason for the relocation to the Netherlands defines the process that needs to be followed for an exemption:
The customs declaration and import permit cannot be made independently, it must be made by the removal company using Customs' Aangiftesysteem – (declaration system). The removal company will declare the household effects with a special code (relief code) so household effects can be imported with an exemption for import duties.