China Import Duties: All About Customs Tariffs, VAT & Costs

When you import products from China to the Netherlands, you'll have to deal with China import duties. These charges are a crucial part of your total landing costs and directly impact your profit margin. In this comprehensive article, we'll explain everything about customs tariffs, VAT rules, TARIC codes, and other costs associated with importing Chinese products. This way, you can avoid surprises and optimize your purchasing strategy.

What are China import duties exactly?

Import duties (also known as customs duties or import tariffs) are taxes imposed by the European Union on goods imported from outside the EU. When you import products from China to the Netherlands, you pay these duties to the Customs authorities. The purpose of import duties is twofold: they protect European manufacturers from cheap foreign competition and generate revenue for the EU.

The amount of import duties varies per product category and is determined by the so-called TARIC system (Tarif Intégré des Communautés européennes). Each product has a unique 10-digit goods code that determines the applicable tariff. Rates typically range from 0% to 17%, but can be higher for specific product groups.

TARIC codes and how to find the right tariff

The TARIC code is the key to determining your import duties. This code consists of 10 digits and is based on the Harmonized System (HS) used worldwide. Here's how to find the right code:

Step 1: Determine the HS code for your product

The first 6 digits of the TARIC code form the international HS code. You can look this up in the official EU TARIC database or on the Customs website. Describe your product as specifically as possible: material, function, composition, and intended use are all relevant.

Step 2: Check the EU tariff

With the full 10-digit TARIC code, you can look up the exact tariff. The EU offers a free online tool (TARIC Consultation) that allows you to see directly what percentage applies to your product when importing from China.

Step 3: Check for anti-dumping duties

For certain Chinese products, additional anti-dumping duties apply. These are extra tariffs imposed by the EU when Chinese manufacturers export products below market price. Always check if your product category falls under this.

Product category	Typical tariff	TARIC chapter	Points to note
Electronics & accessories	0% – 6%	84–85	ITA exemption for many IT products
Clothing & textiles	8% – 12%	61–63	Material composition determines exact tariff
Toys	0% – 4.7%	95	CE marking required
Furniture & interior	0% – 5.6%	94	Wood declaration may be required
Shoes	8% – 17%	64	Anti-dumping duties possible
Plastic products	3% – 6.5%	39	REACH compliance required
Steel products	0% – 7%	72–73	Anti-dumping & safeguard measures
Bicycles & parts	14% – 48.5%	87	High anti-dumping duties

Calculating China import duties: an example

The calculation of import duties is based on the customs value of your shipment. The customs value includes not only the product costs but also the transportation and insurance costs up to the EU border (CIF value). Here's a concrete example:

Example: Importing Electronic Accessories

Let's say you import a batch of phone cases from China worth €5,000. The shipping costs (sea freight) amount to €800 and the insurance costs €100.

• Customs Value (CIF): €5,000 + €800 + €100 = €5,900
• Import Duties (6.5%): €5,900 × 6.5% = €383.50
• Import VAT Base: €5,900 + €383.50 = €6,283.50
• Import VAT (21%): €6,283.50 × 21% = €1,319.54
• Total Import Costs: €383.50 + €1,319.54 = €1,703.04

Your total landing costs are then €5,000 + €800 + €100 + €1,703.04 = €7,603.04. This means that the import costs in this example are more than 34% on top of the product price. With the Boloo Profit Calculator, you can easily include these costs in your margin calculation.

VAT Rules for Importing from China to the Netherlands

In addition to import duties, you also pay import VAT when importing from China. In the Netherlands, the standard VAT rate is 21%. The import VAT is calculated over the customs value plus the import duties. As an entrepreneur, you can offset the paid import VAT through your VAT return, making it a pre-financing in effect.

Reverse Charge Regulation (Article 23)

With a so-called Article 23 permit, you can defer the VAT payment to your periodic VAT return. This means you don't have to pay the import VAT directly to the Customs authorities, resulting in a significant cash flow advantage. Apply for this permit from the Tax Authority — most importers take advantage of this.

VAT Exemption for Small Shipments

Note: As of July 1, 2021, the VAT exemption for shipments under €22 has been abolished. You now pay VAT on every import from China, regardless of the amount. The exemption from import duties for shipments up to €150 (excluding transport and insurance costs) still applies.

Incoterms and Their Impact on Import Duties

The chosen Incoterms (International Commercial Terms) determine who is responsible for which costs and risks during transport. This directly affects how the customs value is calculated and who pays the import duties:

• EXW (Ex Works): As the buyer, you are responsible for all costs from the factory, including transport, insurance, customs formalities, and import duties.
• FOB (Free On Board): The seller is responsible until the product is on board the ship. You pay for international transport, insurance, and import duties.
• CIF (Cost, Insurance, Freight): The seller pays for transport and insurance to the port of destination. You pay the import duties and local transport.
• DDP (Delivered Duty Paid): The seller takes care of all costs, including import duties and VAT. Note: With DDP, you have less control over the customs declaration.

For most bol.com sellers who import from China, FOB is the most common Incoterm. This gives you control over transport and customs formalities, while the supplier is responsible for loading the goods.

Exemptions and Preferential Tariffs

In some cases, you can pay less or no import duties:

Exemption for Small Shipments

Shipments with a goods value of up to €150 (excluding shipping and insurance costs) are exempt from import duties. Note: this exemption does not apply to alcohol, perfume, tobacco, and tobacco products. For business importers who order larger quantities, this exemption is rarely applicable.

Information Technology Agreement (ITA)

Thanks to the ITA agreement, many IT products are subject to a 0% import duty. This includes computers, mobile phones, semiconductors, and certain electronic components. Check if your product falls under this agreement.

Return shipments

If you import goods that were previously exported from the EU (return shipments), you can apply for an exemption from import duties under certain conditions.

Common mistakes when importing from China

Importing from China can be complex. Here are the most common pitfalls:

• Incorrect TARIC code: Incorrect product classification can lead to too much or too little duty paid. During an inspection, Customs can impose additional taxes and fines.
• Underinvoicing: Some Chinese suppliers offer to put a lower value on the invoice. This is illegal and can lead to severe penalties.
• Forgetting anti-dumping duties: For certain product groups, high additional tariffs apply that can completely disrupt your calculation.
• Not taking certification costs into account: Products that require CE marking or other certifications come with extra costs that you need to include in your total landing costs.
• Not including import duties in the price calculation: Many starting sellers forget to include import duties when calculating their selling price, resulting in unexpectedly low margins.

Tips to optimize import duties from China

While you can't avoid import duties, there are legal ways to optimize your costs:

• Choose the correct TARIC code: Some products can fall under multiple codes. Choose the most accurate classification that yields the lowest tariff — this is legal as long as the classification is correct.
• Use the Article 23 permit: Avoid cash flow problems by deferring VAT payment to your periodic return.
• Calculate your landing costs in advance: Use tools like the Boloo Profit Calculator to include all costs (product, shipping, import duties, VAT) in your margin calculation before placing an order.
• Work with a customs broker: A professional broker knows the regulations, ensures correct declarations, and can advise you on the most beneficial classification.
• Keep an eye on anti-dumping measures: The EU regularly adjusts tariffs. Check for each new product category whether additional duties apply.

Import duties from China vs. other countries

China is not the only country from which Dutch e-commerce entrepreneurs import. How do import duties compare to imports from other popular countries?

Country of origin	Average rate	Trade agreement with EU	Special features
China	4% – 12%	No	Anti-dumping duties on various product groups
Turkey	0% (many products)	Yes (customs union)	No import duties on industrial products
Vietnam	Reduced	Yes (EVFTA)	Gradual reduction to 0% by 2026
India	4% – 12%	No (under negotiation)	Similar to China, with less anti-dumping
United Kingdom	0% (many products)	Yes (TCA)	Origin rules apply

Despite the import duties, China remains the most attractive import source for many e-commerce entrepreneurs due to its low production costs, vast product range, and well-developed export infrastructure.

Frequently asked questions about import duties from China

How much import duty do I pay when importing from China?

The import duties range from 0% to 17% of the customs value, depending on the product type. On average, the rates are between 4% and 12%. Use the TARIC database to find the exact rate for your product.

Do I also have to pay VAT on import duties?

Yes, the import VAT of 21% is calculated on the customs value plus the import duties. As an entrepreneur, you can offset this VAT through your VAT return.

Are there products that are exempt from import duties?

Yes, many IT products are subject to a 0% rate thanks to the Information Technology Agreement. Shipments with a value under €150 are also exempt from import duties (except for alcohol, perfume, and tobacco).

What happens if I use the wrong TARIC code?

This can lead to additional assessments, fines, and delays in importation during a customs check. Always ensure correct classification or have it handled by a customs broker.

Can I reclaim import duties?

In certain cases, yes, for example, in the case of return shipments, incorrect classification, or damaged goods. Submit a request to the customs authorities within the statutory period.