Dutch Customs and the Household-Goods Exemption
Great Britain is outside the European Union customs territory. Household goods moving from England, Scotland or Wales to the Netherlands therefore require a UK export declaration and Dutch import declaration.
Dutch Customs allows qualifying household effects to be imported without paying import duties when the customer transfers their normal place of residence from a non-EU country to the Netherlands or another EU country.
The removal company submits the exemption request
Dutch Customs states that the customer cannot file this declaration independently. The exemption is requested through the import declaration submitted by the removal company using the Customs declaration system and the appropriate relief code.
The customer supplies the supporting documents to the removal company, which coordinates the declaration with the Dutch customs representative.
Residence outside the European Union
The customer must generally have lived outside the European Union for at least twelve consecutive months before moving.
The move must represent a genuine transfer of the normal place of residence to the Netherlands or another EU member state.
Ownership and use for at least six months
The customer must generally have owned and used the household goods for at least six months before the move.
Recently purchased furniture, new electronics and goods acquired specifically for the relocation can fall outside the exemption and may be assessed for import duty and VAT.
Continued personal use
The goods should have been used by the customer and should continue to be used for the same household or personal purpose after arrival.
The exemption is intended for genuine personal belongings rather than merchandise, commercial stock or equipment imported for sale.
The twelve-month import period
The goods should generally be imported within twelve months of taking up residence in the Netherlands or another EU country.
The shipment can arrive in more than one consignment, but each consignment must be declared correctly and remain within the applicable period.
The twelve-month non-transfer condition
Goods imported under the exemption cannot normally be loaned, pledged, leased out or transferred during the first twelve months after import.
Customs should be consulted before an exempt item is sold or transferred during that period because import charges can become payable.
Documents required by Dutch Customs
Dutch Customs lists a signed inventory and a certificate of registration in the Dutch municipal Personal Records Database as the main supporting records.
Where the municipal registration certificate is not yet available, Customs can accept proof of deregistration from the previous country together with supporting evidence such as an employment contract, employer statement, work permit, rental contract or mortgage certificate.
Under certain conditions the removal company may still apply before every requested document is available, but missing evidence must be supplied as soon as possible.
Goods excluded from the exemption
Dutch Customs states that the exemption does not apply to:
- Products containing alcohol
- Tobacco and tobacco products
- Commercial vehicles
- Non-portable materials for professional use
Other controlled goods can require permits, certificates or separate import treatment.
Vehicle imports
A vehicle requires a separate import declaration through the removal company. A qualifying privately used car or motorcycle can receive relief from import duties when the conditions are met.
After the customs import exemption, the owner may also be able to apply for exemption from BPM, the Dutch private motor vehicle and motorcycle tax. BPM treatment and vehicle registration remain separate from the household-goods declaration.
Customs inspection
Dutch Customs can review the evidence and inspect the vehicle or selected packages. Customs can request invoices, proof of ownership, proof of use and further evidence of residence.
Accurate records and early disclosure of new, restricted or unusual goods can support the process, but no moving company can guarantee that a shipment will not be examined.
This information is general guidance rather than legal or tax advice. Dutch Customs and the relevant authorities make all final decisions.