Import duties per country: what do you really pay on a parcel from the Netherlands?
A parcel from the Netherlands to Switzerland, the United Kingdom or the US often costs more on delivery than the shipping price. How much more, hardly anyone knows in advance — and the rules changed in 2025 and 2026 in a dozen countries at once.
This article lays it out: what applies within the EU, which three charges are added outside the EU, per country the threshold and the rate with source and date checked, and a worked example for three destinations.
Within the EU: nothing
A parcel to Germany, Belgium, Spain or Poland does not pass customs. You already paid the VAT at the Dutch web shop; nothing is added on delivery. That is exactly why forwarding within the EU is so simple.
Two exceptions: excise goods such as alcohol and tobacco, and territories outside the EU VAT area, such as the Canary Islands. Charges do apply there.
Outside the EU: three charges
One: import VAT, at your country's rate, in most countries calculated on the value of the goods plus shipping. Two: customs duty, a percentage per product type (the HS code), often between 0 and 12 percent — the US has charged from the first dollar since 2025. Three: a handling fee from the carrier for clearance, a fixed amount per shipment that differs per carrier.
Who pays: the recipient, on delivery or in advance via a link from the carrier. These amounts are not in our price; what we do is prepare the paperwork so that customs does not have to estimate anything.
On the customs paperwork we always declare the actual purchase value, with your web shop invoice as proof. Entering a lower value or "gift" is customs fraud, with a risk of seizure and fines — we do not take part in that, not even on request. It is in your interest too: the insurance covers the declared value.
Per country: threshold, VAT and duty
The twenty countries outside the EU we ship to most often. "Threshold" is the value below which no VAT or duty applies (or which of the two); amounts in the country's currency.
| Country | Threshold | VAT | Customs duty | Details | Source |
|---|---|---|---|---|---|
| United Kingdom | none (VAT); GBP 135 (duty) | 20% | above GBP 135 | VAT from the first pound; no duty up to GBP 135, duty above it. The gift exemption ended in 2021 and the end of the 135 threshold has been announced. | gov.uk |
| Switzerland | VAT waived below CHF 5 | 8.1% | almost none | VAT 8.1%, only collected when the VAT amount exceeds CHF 5; since 1 January 2024 industrial goods (clothing, electronics, household) are duty-free. | ch.ch |
| Norway | none | 25% | per product | VAT 25% on every parcel since 2024; duty on clothing and textiles among others. Only a VOEC-registered seller collects VAT upfront — a forwarded parcel is not covered. | tullify.se |
| United States | none (exemption suspended) | none | from the first dollar | The exemption up to USD 800 has been suspended since 29 August 2025: duty from the first dollar, by product and country of origin. No federal VAT. | cbp.gov |
| Canada | CAD 20 | GST 5% + provincial tax | per product | Postal shipments from Europe: exemption up to CAD 20; above it GST 5% plus the provincial tax (HST up to 15%) and duty per product. | cba.org |
| Australia | AUD 1.000 | GST 10% | above AUD 1.000 | Up to AUD 1,000 no GST or duty at the border; above it GST 10% and duty (usually 5%) plus an import declaration. | ausff.com.au |
| New Zealand | NZD 1.000 | GST 15% | above NZD 1.000 | Up to NZD 1,000 no duty, but since 1 April 2026 a levy of NZD 2.21 plus GST per consignment; above it GST 15% and duty per product. | support.nzpost.co.nz |
| Japan | JPY 10.000 | 10% | per product | Exemption up to JPY 10,000 (for personal imports calculated on 60% of the value); above it 10% consumption tax and duty per product. The end of the threshold has been announced for 2028. | vatcalc.com |
| South Korea | USD 150 | 10% | per product | Up to USD 150 exempt from VAT and duty; above it 10% VAT and duty per product (around 8% on average). | kontactic.com |
| Singapore | SGD 400 | GST 9% | none | Up to SGD 400 (post and air) no GST; above it 9% GST. Duty only on alcohol, tobacco, fuel and vehicles. | customs.gov.sg |
| Hong Kong | tax-exempt port | none | none | Tax-exempt port: no VAT and no duty, except on spirits, tobacco, fuel and methanol. | hongkong.acclime.com |
| United Arab Emirates | AED 1.000 | 5% | 5% | Courier shipments up to about AED 1,000 without duty; above it 5% duty and 5% VAT on the value including duty. | samvertex.com |
| Israel | USD 75 | 18% | above USD 500 | Up to USD 75 exempt; from USD 75 to 500 only 18% VAT; above that duty as well. The threshold was temporarily USD 150 in early 2026 and was reset on 2 June 2026. | comgateway.com |
| Türkiye | EUR 30 | 20% | per product | Since 1 February 2026 no simplified scheme for e-commerce parcels: above EUR 30 the regular customs procedure with 20% VAT and duty per product. | turkishminute.com |
| India | none | IGST 18% | 10% + surcharges | No threshold: 18% IGST plus 10% basic duty on personal imports, with surcharges. The gift exemption has been abolished. | chennaicustoms.gov.in |
| China | RMB 50 (tax amount) | postal tax per category | postal tax per category | Personal postal items fall under the postal tax per product category; a tax amount below RMB 50 is waived. Above the personal limits, commercial import rules apply. | dhl.com |
| Brazil | USD 50 (federal import tax) | ICMS 17%–20% | above USD 50: 60% | Up to USD 50 no federal import tax (May 2026 arrangement, subject to Congress) but ICMS applies; from USD 50 to 3,000 it is 60% minus USD 20, plus ICMS. A CPF number is mandatory. | resendify.com |
| Mexico | practically none | IVA 16% | 33.5% (flat rate) | Since 1 January 2026 a courier shipment from Europe up to USD 2,500 pays a flat 33.5% plus 16% IVA; only shipments from the US and Canada keep an exemption. | camtomx.com |
| South Africa | none | 15% | per product | No exemption any more: since late 2024 every parcel pays 15% VAT on goods plus shipping, and duty per product. | jlog.co.za |
| Ukraine | EUR 150 | 20% above EUR 150 | 10% above EUR 150 | Up to EUR 150 exempt from VAT and duty (private to private: EUR 45); above it 20% VAT and 10% duty on the excess. A scheme taxing every parcel has been announced for the second half of 2026. | ukrposhta.ua |
Checked on 12 September 2026; each row names its source. The shop or the customs authority of the country decides — check before you order.
The rules move fast: the US, Mexico, Turkey, Israel and New Zealand all changed theirs in 2025 and 2026. Check the source in the table or your country's customs before placing a large order.
Worked example: the same order to three countries
Say: clothing worth €200 from a Dutch web shop, shipping €35. To Switzerland: no duty (industrial goods have been duty-free since 2024), VAT 8.1% on €235 is about €19, plus the carrier's handling fee.
To the United Kingdom: VAT 20% on goods plus shipping, about €47. Duty only if the goods value exceeds GBP 135 — at €200 it does, and for clothing the rate is around 12%, so another €24 or so. Plus the handling fee.
To the US: no federal VAT, but duty from the first dollar. The rate depends on the product type and on the country where it was made — not on the Netherlands. A jacket made in Vietnam carries the rate for Vietnam. That can only be estimated in advance with the product description and the country of origin; ask us before you order.
Four things you can do in advance
Look at your country's threshold: in Japan, South Korea, Singapore, Australia, New Zealand, the Emirates and Israel a shipment below the threshold stays duty-free. One shipment below the threshold is entirely legitimate; artificially splitting one order into pieces is not — customs may merge them again.
Keep the web shop invoice: it establishes the value. Note the product description and the country of origin (label or product page). And ask us for an estimate before an expensive order — then the amount on delivery is no surprise.
Frequently asked questions
Can DZH Transport pay the import duties in advance?
No. The carrier collects the VAT and duty from you as the recipient; we do not advance them. We do make sure the paperwork is correct, and we give an estimate in advance if you send us the product description and the country of origin.
Can you declare a lower value?
No, never. We declare the actual purchase value with your invoice as proof. A lower value is fraud with a risk of seizure and fines, and the insurance only covers the declared value.
Do shipping costs count towards the VAT?
In most countries yes: VAT is calculated on goods plus shipping and insurance. The US calculates its duty on the goods value. The table above names the basis per country where it differs.
What is a commercial invoice and who prepares it?
The document for customs with description, quantity, value and country of origin per item. We prepare it, based on the invoice you received from the web shop — you send that to us after your order. Without an invoice, customs estimates itself, and that rarely works out in your favour.