Moving from the EU vs outside the EU
Moving from within the EU
If you move to the Netherlands from another EU country, Dutch Customs says you do not need to file a customs declaration for your removal goods or personal effects because goods can move freely within the EU.
Special rules can still apply to items such as alcohol, tobacco, cars, motorcycles, pets, weapons, protected species and other restricted goods.
Moving from outside the EU
If you move from a non-EU country, including the UK, your household goods must be declared to Dutch Customs. Removal goods that meet the exemption conditions can be imported without paying import duties.
The declaration is not something you file independently. Dutch Customs states that a removal or transport company handles it through the customs declaration system. If you are comparing movers, ask whether customs handling is included in the quote and which documents they need from you. You can also compare international moving quotes on Expat Holland.
Conditions for the removal-goods tax exemption
For a move from outside the EU, Dutch Customs currently lists these main conditions for the exemption:
- 1. You are transferring your normal place of residence to the EU.
You are moving from outside the EU and will live in the Netherlands or another EU country.
- 2. You lived outside the EU for at least 12 consecutive months.
This is the general residence-history requirement for the moving exemption.
- 3. You owned and used the goods for at least 6 months.
The exemption is intended for genuine personal removal goods rather than newly purchased imports.
- 4. You used the goods before the move and will use them again.
The goods should continue to serve the same personal purpose after the move.
- 5. You import the goods within 12 months of taking up residence in the EU.
Your shipment can arrive separately from you, but the timing condition still applies.
- 6. You do not loan, pledge, lease or transfer the goods for 12 months after import.
Disposing of exempt goods too soon can affect the exemption.
Goods that do not qualify under this exemption
Dutch Customs excludes alcohol products, tobacco and tobacco products, commercial vehicles and non-portable materials for professional use. Other restricted goods can have separate import rules.
How to apply for the exemption
Your removal or transport company applies for the exemption as part of the import declaration. Dutch Customs currently asks you to provide the mover with a signed inventory of the personal goods you are bringing.
You will also need evidence that you have settled, or are going to settle, in the Netherlands. A municipal registration certificate can be used. If you do not have that yet, Customs allows proof of deregistration from your country of departure together with supporting evidence such as an employment contract, employer statement, work permit, rental contract or mortgage certificate.
If you are importing a car, motorcycle or another vehicle, additional registration and ownership documents are required and separate vehicle-tax rules can apply.