On 2 April 2026, the Dutch State Secretary for Finance wrote to parliament about the end of the customs relief for parcels of up to €150 and the new EU handling fee. The letter says more about enforcement than about the tax itself.
The numbers
- Expected structural revenue from import duties: €183 million a year.
- Extra funding for Dutch Customs: €100 million a year in total.
- A fixed €3 per declaration line on e-commerce consignments up to €150 from 1 July 2026, followed by the normal tariff from 1 July 2028.
- A handling fee, expected to be €2 per declaration line, from 1 November 2026. Together, that is €5 per declaration line until 2028.
- From 1 July 2028, a rate of €0.50 per declaration line is foreseen for bulk consignments.
Why it matters
The letter is frank about the problem. The Netherlands is a Member State where many e-commerce parcels enter the EU. They are hard to check, because findings on one product say little about the next, and simplified declarations give little risk information. Non-compliance with EU product rules in this flow is very high, according to the letter.
Dutch Customs currently checks a lower share of this flow than the EU average. The Commission has said that it intends to start an infringement procedure if supervision at the external border does not improve soon. The new money is meant for that, including tax supervision and non-fiscal checks on product safety. Customs also gets a coordinating role towards market surveillance authorities.
The letter also says that the market may shift from individually addressed parcels to bulk imports, with goods then shipped to consumers from inside the EU. From a control perspective, the government prefers that model.
What to check
- Sellers using the Netherlands as an entry point should expect more checks, also on product safety.
- Compare parcel and bulk models over the whole period to 2028 and after, including the planned bulk rate.
- See also what online sellers should check for the €2 fee.
mr. J. el Khalfioui LL.M.