Import • Customs Clearance • Import Duties • VAT • Documents

Importing: how to keep a grip on rules, costs and deadlines

Without import there is no trade, no production and no full shelves. Import brings goods from all over the world to your company. But it is more than just bringing things in: it is a process full of rules, deadlines and costs you simply must control — from invoice to commodity code and from clearance to transport planning.

Import connects every link in the chain: the goods arrive by sea freight or air freight, are processed in the port through container handling and cleared through customs matters. For that you need at least an EORI number, an accurate commercial invoice and clear Incoterms on who arranges and pays for what.

Why a tight import process pays off

A mistake in import causes immediate delay and extra costs: containers standing still, recoveries from customs or fines for incorrect declarations. Most Dutch imports enter via Rotterdam — Europe's largest container port with 14.2 million TEU in 2025 — where tight terminal deadlines and customs checks come together.

The financial side needs attention too. Import duties depend on the commodity code, origin and customs value, and on top of that value plus duties you pay import VAT. The Netherlands offers a major advantage here: with an Article 23 licence (the Dutch import VAT deferment) you do not pay import VAT to Customs, but declare it in your VAT return — and deduct it there straight away. No pre-financing, so room in your cash flow.

With a tightly organised import process you know where you stand: clear costs, fast clearance and reliable delivery times. Your supply chain stays predictable and your customer stays happy — exactly what good import guidance should deliver.

What companies often get wrong about importing

The first misconception: "importing is mainly arranging transport." In reality it is at least as much a fiscal and legal process. The commodity code, origin and customs value determine the import duties, the Incoterm determines who bears which costs and risks, and without an EORI number you cannot even get started with Customs. Anyone who only watches the cargo discovers the rules once they cost money.

The second misconception: "import VAT is simply something you pay upfront." It does not have to be. With an Article 23 licence you shift the import VAT to your VAT return, where you offset it directly if you are entitled to deduction. Timing matters, though: apply for the licence well before your first shipment, because processing takes weeks — and without it you pay immediately on every import.

The third misconception: "problems can be solved once the goods arrive." Many import problems are actually caused by incomplete or incorrect documents at departure — what goes wrong in the country of origin, you often only pay for on arrival. Especially now that Dutch Customs only accepts import declarations for sea freight after the goods have arrived in a Dutch port, the invoice, packing list and transport document must be flawless at that very moment. Timing and preparation are everything.

Clear immediately or import under suspension?

Not every imported container has to be cleared straight away. There are two main routes, each with its own logic. Below they are set out side by side.

Importing in facts: sources and methodology

The facts below come from the Dutch Tax Administration, Dutch Customs and evofenedex, and were verified for this page in August 2026.

How TOP guides your import in practice

TOP guides your import from start to finish, beginning with the preparation: is the EORI number in order, is the commercial invoice complete, which commodity code and Incoterm apply, and is an Article 23 licence worthwhile? TOP then arranges the transport by sea or air freight and the handling in the port, with documents ready before arrival.

Clearance runs through TOP's customs handling: an accurate declaration in DMS, immediately on arrival, or — when clearance has to take place elsewhere — onward carriage under a T1 document. If you want TOP to clear the goods on behalf of your company, you arrange the authorisation via apply for direct representation, with real-time visibility through the TOP platform with API integrations.

Want your import arranged properly in one go? Request a customs quote, prepare your shipment via book a shipment, or schedule an introduction with TOP.

Which companies is TOP suitable for?

TOP is suitable for companies sourcing goods from outside the EU that want to organise this professionally. These can be SMEs importing for the first time and losing their way in the rules, but also multinationals with recurring goods flows that want to steer costs, lead times and compliance tightly.

Boards want predictable margins without recoveries afterwards. Logistics managers want containers that keep moving and delivery times that hold. Finance looks at import duties, VAT deferment through Article 23 and cash flow. TOP understands that these interests come together in one well-prepared import process.

That is why TOP works in an advisory and practical way. No unnecessary jargon, but clear explanations of documents, declarations, costs and next steps. For general developments in the transport sector, TOP also refers where relevant to industry information from Transport en Logistiek Nederland.

Frequently asked questions about importing

What is importing?

Importing is bringing goods in from abroad, usually from outside the EU. It involves transport, an import declaration with Customs, import duties, VAT, the right documents and delivery to the final destination.

What do I need to import from outside the EU?

At minimum an EORI number, a complete commercial invoice with packing list, the correct commodity code, clear Incoterms with your supplier and an import declaration with Customs. Depending on the product, additional requirements or licences may apply.

Which costs do I pay when importing?

Besides transport and handling, you pay import duties (depending on commodity code, origin and customs value) and import VAT on the customs value plus the duties. Excise or additional charges may sometimes apply on top.

What is an Article 23 licence?

A licence from the Dutch Tax Administration allowing you to declare import VAT in your VAT return instead of paying it to Customs — offsetting it directly if you are entitled to deduction. That way you do not pre-finance the import VAT, which considerably improves your cash flow.

Do I have to clear my goods immediately on arrival?

No. Besides direct release for free circulation, you can keep goods under suspension: onward carriage under a T1 document to another EU destination or storage in a customs warehouse, with the charges deferred until the moment of clearance.

Can TOP handle the entire import process?

Yes. TOP combines transport by sea and air freight with container handling, customs declarations and onward transport, and advises on documents, Article 23 and the best import route. That gives you one point of contact for the entire chain.

Conclusion: good importing starts before departure

Importing is a process full of rules, but whoever sets it up well reaps the benefits on every shipment: accurate declarations without recoveries, containers that keep moving and VAT that is not unnecessarily tied up. The foundation is laid before departure — with accurate documents, the right licences and a clear plan for arrival.

TOP guides your import from start to finish — organised, careful and without unnecessary stress. From the first check to the last mile.

Want to know more about Trans Ocean Pacific forwarding? Visit the TOP homepage.

Last updated: August 2026. Sources: Dutch Tax Administration, Dutch Customs and evofenedex. Online findability and AI readiness of this page in collaboration with HEF Digital.