DDP Import in the Netherlands: VAT, Customs and Article 23

What does DDP import in the Netherlands mean?

DDP import in the Netherlands means the seller delivers the goods cleared for import to the buyer. DDP stands for Delivered Duty Paid and gives the seller the highest level of responsibility under the Incoterms rules.

For the seller, this normally includes:

• transport to the agreed delivery place in the Netherlands;

• export formalities in the country of dispatch;

• import customs formalities with Dutch Customs;

• customs duties;

• import VAT, unless a deferment mechanism applies;

• customs representative fees;

• risk until delivery at the agreed place.

For the buyer, DDP is comfortable: the goods arrive without the buyer managing customs clearance. For the seller, it is a strong commercial promise and a customs/VAT commitment.

Why does DDP trigger Dutch VAT obligations?

The DDP seller often becomes the tax operator of the flow because it takes control of the import. If the seller imports the goods into the Netherlands before a local sale, storage, transfer or onward EU supply, Dutch VAT must be secured from the customs entry onwards.

The usual control points are:

• obtaining or using a Dutch VAT number;

• using an EORI number consistent with the importer role;

• appearing correctly in the import declaration;

• paying or deferring Dutch import VAT;

• reporting Dutch domestic sales in the BTW return;

• reporting intra-Community supplies if the goods move from the Netherlands to another EU Member State;

• keeping invoices, transport evidence, MRNs and customs documents.

Dutch VAT is called BTW. The standard VAT rate is 21% and the main reduced rate is 9%. The applicable rate depends on the goods, but the decisive point is the flow: local sale, stockholding, transfer or intra-EU resale.

Who can be importer of record under DDP?

The importer must be able to carry the customs and VAT obligations attached to the declaration. This is often where DDP sales break down, especially when the seller is not established in the European Union.

The declarant, customs representative, importer and consignee are not interchangeable. Dutch Customs recognises direct and indirect customs representation, and each option changes who carries responsibility on the customs declaration.

Procedure 40 00: import then sell in the Netherlands

Procedure 40 00 is the standard import scenario: the goods are released for free circulation and consumption in the Netherlands. It applies when the goods remain in the Netherlands for storage or sale after import.

Example: a German company imports shoes into the Netherlands, stores them in a Dutch warehouse, then sells them to Dutch B2B or B2C customers.

In that scenario:

• the company generally needs a Dutch VAT registration;

• customs duties are due based on tariff classification and origin;

• Dutch import VAT is due at clearance unless Article 23 applies;

• local sales are reported in the Dutch BTW return;

• import VAT may be deducted if the right to deduct exists.

Without Article 23, the seller pays import VAT at customs and recovers it later through the VAT return. On recurring flows, this cash-flow gap quickly becomes material.

Article 23: deferring Dutch import VAT

Article 23 allows Dutch import VAT to be reported in the periodic VAT return instead of being paid immediately to customs. In operational terms, it is the Dutch import VAT deferment mechanism.

The Belastingdienst indicates that a foreign entrepreneur cannot apply for an Article 23 licence directly. In practice, the foreign company works through a fiscal representative:

• with general fiscal representation, the representative may apply for an Article 23 licence for the foreign business;

• with limited fiscal representation, the business may in some cases use the representative's own Article 23 licence, depending on the structure and flow.

Article 23 does not remove VAT. It removes the pre-financing. VAT due and deductible VAT are handled in the Dutch periodic VAT return.

Procedure 42 00: import then supply within the EU

Procedure 42 00 is used when goods are imported into the Netherlands and then supplied or transferred to another EU Member State. It can avoid Dutch import VAT payment when the goods genuinely leave the Netherlands after import under the correct documentary conditions.

Example: a Czech company imports furniture into the Netherlands, then sells the goods to VAT-taxable customers in other Member States or transfers the stock to its warehouse in Czechia.

The procedure needs strong documentation:

• Dutch VAT number or suitable representation;

• VAT number of the recipient in the other Member State;

• proof that the goods leave the Netherlands;

• consistency between import declaration, invoice and transport;

• reporting of the intra-Community supply;

• follow-up in VAT returns, EC Sales List and supporting records.

The source file flags a short operational exit window after import. Treat that point as something to validate with the declarant and freight forwarder before shipment, because procedure 42 00 does not tolerate approximate flows.

Direct and indirect customs representation

Non-EU companies must validate customs representation early. A Dutch VAT number or tax representative in the Netherlands does not automatically solve the importer role on the customs declaration.

Indirect representation is common when a non-EU seller wants to appear in the import chain without an EU establishment. It must be agreed before shipment, because not every freight forwarder accepts that role or accepts it for every product category.

Advantages and limits of DDP in the Netherlands

DDP is commercially attractive, but it moves complexity to the seller. It reassures the Dutch customer and makes pricing easier to read, but it increases exposure to customs costs, VAT errors and administrative friction.

DDP works well when flows are recurring, products are correctly classified, customs value is under control and the VAT route is validated. It works badly when the seller discovers Article 23, indirect representation or procedure 42 00 at the time of clearance.

After import: BTW returns, EC Sales List and Intrastat

Import is only the first compliance step. Once the goods are cleared, the following movement must be reported correctly: local sale, stock transfer, intra-Community supply or warehousing.

Intrastat does not apply to the non-EU import itself. It becomes relevant if the goods then move between the Netherlands and another EU Member State.

Need help with DDP import in the Netherlands?

Eurofiscalis supports foreign companies selling DDP in the Netherlands before the first customs blockage happens.

Our team reviews the VAT scenario, Dutch registration, fiscal representation, Article 23 access, the choice between 40 00 and 42 00, and the consistency of post-import declarations. See our guide on the VAT return in the Netherlands and our overview of VAT rules in the Netherlands.

See also: international transport VAT rules · Dutch taxpayer portal