Import via Schiphol:
what every SME needs
to know about customs.

When your shipment lands at Schiphol, the work is not done. Before your goods can enter the Netherlands and the broader EU market, they need to clear customs. For many SMEs, this part of the process is handled by their freight forwarder in the background, with little visibility into what is actually happening and why it sometimes takes longer than expected.

Understanding the basics of customs clearance helps you communicate better with your forwarder, prepare the right documents, and avoid the mistakes that cause the most common delays.

What customs clearance actually means

When goods enter the EU from outside its borders, Dutch customs authorities need to verify what the goods are, what they are worth, and where they come from. Based on that information, they calculate the applicable import duties and VAT. Once those are paid or deferred through a fiscal representative, the goods receive permission to be released into free circulation.

This process is called TTW, or Toestemming Tot Wegvoeren, which translates roughly to permission to remove. Until TTW is granted, your cargo stays at the airport. A good forwarder monitors this and notifies you the moment it comes through.

The documents you need to get right

Most customs problems trace back to documentation. The following documents are required for every commercial air freight import and must be consistent with each other:

• Commercial invoice — must state the buyer, seller, description of goods, quantity, value in the agreed currency, and country of origin.
• Packing list — detailed breakdown of what is in each package, including dimensions and weights.
• Air waybill (AWB) — issued by the airline or forwarder, this is the contract of carriage and identifies the shipment.
• HS code classification — every product has a Harmonised System code that determines the applicable duty rate. An incorrect HS code is one of the most common causes of holds.

If these documents are inconsistent, contain errors, or arrive incomplete, customs will hold the shipment until the issue is resolved. The longer it takes to respond, the longer your goods stay at the airport, potentially incurring storage costs.

Import duties and VAT in the Netherlands

Goods imported from outside the EU are subject to import duties and VAT. The duty rate depends on the HS code of your product and the country of origin. Rates vary significantly, from zero percent on many industrial goods to higher rates on finished consumer products.

Dutch VAT on imports is currently 21% for most goods, applied to the customs value plus any applicable duties. For businesses registered for VAT in the Netherlands, this is recoverable. Non-EU businesses importing into the Netherlands can appoint a fiscal representative to handle VAT procedures without needing to register directly.

Your freight forwarder should be able to give you a clear estimate of the duty and VAT applicable to your specific goods before you import. If they cannot, that is worth questioning.

Physical inspections: when they happen and what to expect

Dutch customs uses a risk-based selection process. Most shipments clear without physical inspection. When a shipment is selected for inspection, the cargo is moved to a customs examination area and checked against its documentation. This adds time, sometimes one to two days.

Physical inspections are more likely for: first-time importers, goods from certain origin countries, shipments with incomplete documentation, and cargo flagged by automated risk profiling systems. A good forwarder monitors the status of your shipment continuously and will alert you immediately if an inspection is initiated.

Fiscal representation: what it is and when you need it

If your company is not VAT registered in the Netherlands but imports goods here, you may need a fiscal representative. This is a locally registered entity that takes on VAT liability for your imports, allowing you to defer or reclaim import VAT efficiently rather than paying it upfront at the border.

This arrangement is particularly common for non-EU companies importing into the Netherlands for distribution across Europe. Your forwarder should have established relationships with certified fiscal representatives and can arrange this as part of your import process.

The most common mistakes SMEs make

• Incorrect or missing HS codes on the commercial invoice. Classify your products correctly before shipping.
• Undervaluing goods on the invoice. Customs authorities compare declared values against market data. Discrepancies trigger holds and potential penalties.
• Inconsistencies between documents. If the quantity on the packing list does not match the AWB, customs will flag it.
• Not pre-alerting the customs broker. Clearance specialists need time to prepare. A forwarder who sends a pre-alert before cargo arrives dramatically speeds up the release process.
• Missing origin documentation for goods that qualify for preferential duty rates under trade agreements. Without the right certificate, you pay the standard rate.

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What good looks like

When customs clearance works well, you barely notice it. Your forwarder has checked your documents before your cargo landed, pre-alerted the customs partner, and received TTW within hours of your goods arriving at Schiphol. You receive an automatic notification that your cargo is released, and delivery is planned immediately.

That is what the process should feel like for every shipment. If your current forwarder treats customs as something that happens to your shipment rather than something they actively manage on your behalf, there is room for improvement.