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I am a Dutch citizen and I would like to know what calculator I can use to calculate import taxes on things I take with me from the USA to the Netherlands after my holiday.

For example, I would like to buy a KitchenAid standmixer and bring it with me. How do I know what extra taxes/duties I need to pay?

So far I have only found calculators to calculate taxes when shipping, can I use these as well? And with 'shipping costs', can I leave this empty?

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Information on import duties for purchase of items outside the EU are available here. And a calculator is available here. You are liable for import taxes according to the rules here. Presuming the value of the item is over 150 Euro, you will have to pay duty and tax on the whole value.

It appears that a food mixer is code 8509 40 00 00: Food grinders and mixers; fruit or vegetable juice extractors

This code is subject to 2.2% duty and then 21% VAT. The duty is applied first and then VAT is applied on the total of value+duty.

If you bring the item back with you in luggage, the duty free allowance is shown here.

You do pay taxes for:

Products you purchased outside the EU during the trip, if the total value exceeds €430

Note that taxes are only due on items you are importing to the EU. Items that you already owned before travelling, and as such have already had appropriate EU taxes paid, do not count towards the alliance or need any taxes paying.

Note that if you exceed the duty free limit on a single item, you will pay duty and tax on the whole amount.

It is not permitted to divide the value of 1 article over several people. If you take 1 article with a value exceeding € 430 with you, you will have to pay tax over the whole amount.

Examples:
- You buy a camera for € 500. You must pay tax over the entire amount.
- You buy a watch for € 400 and a fountain pen for € 55. The total amount is € 455. You only have to pay tax over the fountain pen.

  • This kind of confuses me, it says this also counts for any personal belongings? But even just my phone is more than 430 euro? Does this mean that in theory I also need to pay for stuff like a phone I have owned for 2 years or let's say my jewellery? – Kelly Jul 1 '16 at 7:31
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    @Kelly If your phone has been bought in the EU (and that can easily be verified), there is no problem. If you imported it earlier (by paying duty, as part of a move or something...), then you might (theoretically) be asked to produce the relevant form. Some customs administrations (e.g. Canada) explicitly recommend that you do not travel with expensive jewelry or things you cannot prove you owned before you left your country of residence. Also in practice, they might not even bother to check if you have nothing more than a phone, a tablet and a laptop (several brand new phones OTOH...) – Relaxed Jul 1 '16 at 7:37
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    @Kelly - no, this only applies to items you are importing to the EU (for the first time). Things you already owned and paid taxes on then are fine. Note: If you do import something to the EU and dodge the taxes you should have paid, you can be asked to pay them later at any time. We have a question on here somewhere from somebody who got caught with a US Macbook over a year after they bought it - they had to pay the taxes on a new one. Although you aren't likely to fly back and forth with a kitchen mixer. – CMaster Jul 1 '16 at 7:49
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According to the customs website you pay the following:

  • 2.5% as import duty
  • 21% as VAT after the import duty is calculated

As an example, let us say you purchased the following items:

  • KitchenAid Appliance 600 EUR
  • Cell phone 400 EUR

Here is how the calculation will go:

  • The cell phone, since it is under 400 EUR is not taxable.
  • For the KitchenAid appliance, you will pay 15 EUR as import duty, and 129.15 as VAT

Your total will be: 144.15 EUR

Always carry the purchase receipts with you.

You had tagged your question with ; if you are departing from there for the Netherlands, you can also take advantage of sales tax refund program.

Counters are available at major airports before customs and security (as they have to inspect your goods). This is similar to the VAT refund counters at Schiphol.

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