The Golden Rule: EU vs. Non-EU
The rules for importing your personal belongings (known as household effects or verhuisgoederen in Dutch) depend entirely on where you are moving from.
Moving from within the EU
If you are moving to the Netherlands from another European Union country, you are in luck. Thanks to the EU's free movement of goods, you do not need to file a customs declaration for your personal belongings. You can simply pack your bags and cross the border.
Exception: Special rules apply if you are bringing exceptionally large quantities of alcohol or tobacco, or if you are importing a car or motorcycle (which must be registered with the RDW).
Moving from a Non-EU Country
If you are moving from outside the EU (including the UK, US, India, or Australia), all goods entering the Netherlands are subject to import duties and a 21% Value Added Tax (VAT).
However, as an expat relocating for work or study, you are likely eligible for an Exemption from Import Duties. This exemption allows you to bring your personal items tax-free, but it is heavily regulated and strictly enforced by the Dutch Tax Authority (Belastingdienst).
The 5 Conditions for Tax Exemption
To qualify for the exemption on your household effects, you must meet all of the following criteria:
- 1. You are moving your normal place of residence.
You are officially settling in the Netherlands and deregistering from your previous country.
- 2. You lived outside the EU for at least 12 months.
You must have continuously resided in a non-EU country for a minimum of 12 consecutive months before your move.
- 3. You have owned the goods for at least 6 months.
You cannot buy brand new furniture right before you leave to avoid taxes. All items must have been in your possession and used for at least 6 months.
- 4. You import the goods within 12 months.
Your belongings must arrive in the Netherlands within 12 months of your official registration date.
- 5. You will not sell or lend the goods.
For 12 months after importing your goods, you are not allowed to sell, lend, pledge, or rent them out. If you do, you must pay the import duties retroactively.
What is NOT exempt?
The exemption does not apply to alcoholic products, tobacco, commercial vehicles, or materials for professional use (other than portable instruments for the applied or liberal arts). You will always pay tax on these items.
How to apply for the exemption
Here is the catch: You cannot file this declaration yourself at the border.
The application for the exemption (Aanvraag Vrijstelling verhuisgoederen) must be submitted electronically through the specialized AGS customs system. Only professional forwarding agents and recognized international moving companies have access to this system.
To get your belongings through customs tax-free, you must provide your moving company with:
- A detailed, signed inventory list of all items being imported.
- Proof of settlement: Usually your certificate of registration in the Dutch Personal Records Database (BRP).
- If you haven't registered at the municipality yet, you can provide an employment contract, employer's statement, or rental contract combined with proof of deregistration from your previous country.