PH → NL · trade route
Import duty from Philippines to Netherlands
Everything charged at the border when goods move from Philippines to Netherlands: base duty, additional tariff measures, VAT/GST at 21%. rates updated 05 Oct 2026
Calculate your exact charges
How charges are calculated for this route
Netherlands assesses duty on the customs value of your shipment including freight and insurance (CIF basis). The base rate depends on the product's HS classification. Since 1 July 2026 the EU no longer exempts low-value parcels from customs duty: e-commerce consignments worth up to 150 EUR pay a flat 3 EUR duty for each item category (tariff line) they contain, a temporary rule that runs until 1 July 2028. VAT is due from the first euro, usually collected at checkout through IOSS. Source: Council of the EU, 12 Dec 2025.
Frequently asked
Do I pay duty on the shipping cost? Yes — Netherlands uses the CIF basis, so freight and insurance are added to the goods value before duty is calculated.
Is there a threshold below which nothing is charged? No. Since 1 July 2026 the EU charges a flat 3 EUR customs duty per item category on e-commerce parcels worth up to 150 EUR (temporary rule until 1 July 2028), and VAT applies from the first euro.
How current are these rates? Base rates come from the official tariff schedule and are refreshed weekly; additional measures are checked against the published notices. Last verified 05 Oct 2026.
Other routes into Netherlands
All import duty rules for Netherlands → · See all trade routes →
Estimates from official published schedules — not customs advice.