Duties and Taxes

Duties and Taxes

Duties and Taxes

Why do I have to pay Duty and Tax?

You may not have been expecting to receive a Duty and Tax Invoice so we’ve put together some Frequently Asked Questions to help you understand what these charges include.

If you have any further questions, please contact Customer Service.

What is Duty and Tax? 

Customs Duty is a tax charged on all products imported from outside of the EU. Duty is a way of protecting countries against cheaper products from third-party countries. In addition to duty you usually have to pay value added tax (VAT).

 

Who has to pay? 

The person or business receiving the shipment is legally obliged to pay Duty unless the sender has agreed to accept these charges in the contract of sale.

 

What is the clearance administration charge?  

When duty or VAT are levied when making an import, FedEx pays the Dutch customs these statutory costs on behalf of the customer in advance. In this way we can deliver the shipment to you as quickly as possible. For this purpose FedEx charges you 2.5% of the advance payment (with a minimum fee of € 12.50).

 

Why am I receiving an invoice for VAT and/or duty?

You imported a shipment using FedEx. FedEx made an advance payment of the duty and is passing on the charge to you in an invoice.

Why didn’t FedEx Express advise me of this at the time of delivery? 

FedEx applies a credit limit of 150 euros for private individuals. Should the duty prove to be higher, then we will provide you with an estimate of the amount of VAT and/or duty prior to delivery of the shipment.

I paid Tax when I purchased this item

The VAT that you pay to the supplier of the product is separate from the VAT that you pay when importing the product into the Netherlands. This tax is levied by the national government. The VAT on import is calculated based upon the value of the goods, the total freight costs of the shipment and the customs duties.

 

I pre-paid Duty and Tax charges before delivery

At the time of import, you may be charged an estimated figure. This is calculated prior to an assessment of your shipment by Dutch Customs. If the estimate is lower than the final charge you will be required to pay the difference, and if it is higher we will refund the difference.

 

If the amount of your invoice is different to the amount you pre-paid, please call Customer Service on 0800 0222 333.

 

I believe the shipper paid for all charges relating to this shipment

The VAT and/or duty is only paid upon import into the destination country. If your shipper has advised they have paid FedEx for these charges, this usually relates to the payment they have made for transportation charges and not Duty or Tax.

I am a temporary visitor to The Netherlands 

You will need to pay the import charges but may be entitled to claim the charges back when you leave Poland. This depends on the individual circumstances of your package. Please contact Customer Service on for further information.  

 

I purchased my goods online 

The prices advertised on websites outside of the EU are usually exclusively the levies, which have been set for the Netherlands and the EU. For a more detailed explanation and sample calculations, please visit the website of the Dutch Tax Administration.

 

The shipment is a gift 

Shipments with a value up to 45 euros are exempt from duty and VAT if they meet the following guidelines:

  • The shipment is sent from a private individual to a private individual.
  • The sender must be a private individual and the address of the recipient must be a private address.
  • The shipment is occasional in nature.
  • The nature and quantity is such that the shipment is not characterized as being commercial.
  • The goods are sent by the sender without receiving payment in return.
  • The word ‘gift’ must be stated on the air waybill and proforma invoice.
  • A full description and the value of the shipment must be stated on the proforma invoice.

Goods for which excise duties apply, such as tobacco and alcohol, are excluded from the exemption up to 45 euros.

 

The shipment contains samples 

Samples can be imported to the Netherlands without Duty or Tax charges as long as they meet the following conditions:

  • Goods must be made unfit for resale.
  • Are of a negligible value.

The commercial invoice and any other paperwork provided with the shipment must declare this information. This will enable Customs to make the appropriate entry.

 

My goods are second hand

VAT and/or duty is levied on goods irrespective of their age or previous owner. If you purchase antiques or original artwork there is a reduced rate of VAT where goods meet the correct criteria.

How do I reject the shipment? 

To be classed as a rejected import, your shipment must comply with the following criteria:

  • The goods are defective, were damaged before clearing Customs or do not comply with the suppliers terms and conditions of contract.
  • All claims must be made before the goods are returned or destroyed.
  • All claims must be made within 12 months of the original entry.

You will need to pay any Duties and Taxes to FedEx, after which you can submit the claim for rejecting the shipment directly to the Dutch customs. Click here for contact information or call our customer service on 0800 0222 333.

Click on the links below for more information about:

Dutch Tax Administration;
Internet Purchases;
Sample calculations.

 

I have a general invoice or account enquiry

Click here to submit your details online or contact Customer Service on 0800 0222 333

More information on Deferment Account and how to defer your VAT

How to Pay


Bank's automated clearing system

Contact and bank details in the Netherlands:

Bank transfer

To pay by bank transfer, please use the following details:

Account Name: FedEx Express Netherlands B.V.
Bank: ING Bank N.V.
IBAN: NL82INGB0008237239
BIC: INGBNL2AXXX

When completing a bank transfer it is important to state the invoice number. To ensure transactions are correctly processed when making payment for multiple invoices, please e-mail an itemised remittance advice to capsnl@fedex.com

Online Payment

Online Payment

Pay your Duty and Tax invoice quickly and securely thanks to our Online payment.

If you are a regular customer and would like to receive your invoices electronically use our tool FedEx Billing Online.


Pay by phone

Direct Debit

For more information or a direct debit mandate form, you can call our customer service on 0800 0222 333.


All information is correct at time publication and FedEx accept no responsibility for information relating to third party contact details changing without prior notice. Customs make the final decision on all imports. Terms and conditions regarding your FedEx invoice are available by conditions of carriage