Landed cost — the Netherlands
Importing Custom Apparel Into the Netherlands: Duty, VAT and Article 23
The duty is the EU’s, the same as anywhere in the Union. What the Netherlands adds is a way to import without paying VAT at the border at all — and a port that most of Europe’s goods pass through on their way somewhere else.
Duty is the EU’s: 0% under GSP+ with valid proof of origin, 12% without. With an Article 23 licence the 21% import VAT is never paid at the border — it is declared and deducted on the same VAT return.
The short version
- Cotton knitwear from Pakistan enters at 0% under GSP+ with valid proof of origin; the third-country rate is 12% (TARIC 6110 20 91).
- VAT on clothing is 21%.
- With an Article 23 licence import VAT moves onto the VAT return and is deducted in the same return — no cash leaves at the border.
- The licence is for businesses established in the Netherlands that import regularly; the Belastingdienst decides within eight weeks. A non-Dutch business gets the same effect through a fiscal representative.
- An EORI number is free from the National Helpdesk Douane, with a reply within five working days.
- Fibre composition must be labelled in Dutch where the garment is sold; care instructions are not mandatory.
Checked against the official sources linked below on 23 September 2026. Duty and tax law changes — we re-check before every quote rather than publishing a number and letting it go stale. Verify your own commodity code before you commit to a price: TARIC — look up your commodity code
Article 23: import VAT without paying at the border
Normally import VAT is paid to customs when the goods are released, then reclaimed later. An Article 23 licence changes the order: the importer reports the import VAT on its periodic VAT return and deducts it in the same return, so the net cash effect for a fully taxable business is nil and nothing is paid at the border.
The Belastingdienst grants the licence to entrepreneurs established in the Netherlands who import regularly from outside the EU, keep separate records of import VAT, do not file annually and are not in the small-business scheme. A business not established in the Netherlands can have a general fiscal representative apply for it, or use a limited fiscal representative’s own licence.
Source: Belastingdienst — applying for an Article 23 licenceBelastingdienst — VAT rates
Rotterdam: an entry point more than a destination
Much of what enters the Netherlands is headed elsewhere. According to CBS, re-exports made up about half of Dutch export value in 2024, with Rotterdam the hub to the European hinterland. So Pakistan’s figure here — US$183 million of knitted apparel in 2025, fourteenth among suppliers with 2.0% — understates the traffic through the port; goods bound for Germany are largely counted in Germany’s numbers.
If goods clear in the Netherlands but are going straight on to a customer in another member state, import VAT can be exempt, provided the importer supplies its VAT number (or its tax representative’s), the customer’s VAT number in the destination country, and evidence the goods are being transported there. VAT is then accounted for in the destination country.
Source: CBS — Nederland Handelsland 2025European Commission — VAT exemptions: importation followed by supply to another member stateUN Comtrade — Netherlands imports of HS 61 from Pakistan, 2025
EORI and what the label must carry
Anyone declaring goods to Dutch customs needs an EORI number. It is free from the National Helpdesk Douane, which replies within five working days; businesses outside the EU apply the same way.
The fibre composition must be on the label in the language of the country where the garment is sold — Dutch in the Netherlands. Care instructions are not mandatory. As everywhere in the EU, an EU-established economic operator must be responsible for the product and named on it or with it. We sew the composition label in Dutch to your spec.
Source: Douane — applying for an EORI numberOndernemersplein (Government of the Netherlands) — clothing label rulesNVWA — requirements for clothing and textiles
Why we quote DDP
On this route the duty is usually zero and, with an Article 23 licence, the VAT never touches your cash. What is left to decide your landed cost is freight and proof of origin — which is why both are itemised on the quote.
That is what DDP means: freight, duty, tax and carrier fees paid before the parcel lands, each itemised on your quote. Ask every supplier you compare to itemise the same three lines — if one will not, that is your answer about which number is real.
Questions we get asked about the Netherlands
- What is an Article 23 licence?
- A Dutch licence that lets an importer declare import VAT on its VAT return and deduct it in the same return, instead of paying it to customs at the border. For a fully taxable business the net effect is nil.
- Can a brand outside the Netherlands use Article 23?
- Yes, indirectly. A general fiscal representative can apply for the licence on your behalf, or you can use a limited fiscal representative’s own licence.
- Does the label need to be in Dutch?
- Yes — fibre composition must be labelled in the language of the country where the garment is sold. Care instructions are not mandatory.
- If goods clear in Rotterdam but go to Germany, which VAT applies?
- If the importer provides its VAT number, the German customer’s VAT number and proof the goods are being transported to Germany, Dutch import VAT is exempt and VAT is accounted for in Germany. Without those, Dutch import VAT applies at 21%.
The other markets we ship to
Duty is set by the destination, so the same garment lands at a different cost in each of these. The overview of how the four compare is in what duty actually costs.