What are the customs charges on Temu orders to the Netherlands?
Dutch shoppers search 'inklaringskosten' the moment a parcel costs more than expected, and since 1 July 2026 Temu orders qualify: with the €150 exemption abolished, every IOSS consignment owes a flat €3 customs duty per distinct HS6 tariff line. Dutch VAT at 21% is not the surprise — Temu adds it at checkout.
PostNL is the carrier to know here. It charges its clearance handling on imports that arrive without charges prepaid, and while IOSS parcels have VAT covered, the per-line duty still has to be collected — so a small amount at the door is now normal rather than a mistake. Postal handling typically sits in the €0–€8 range.
How many lines does your basket have? That single question sets the duty, as the example shows.
Awaiting items
Add a price and your receipt prints here.
Worked example
A €7.15 plastic kitchen item and a €9.99 toy, shipped free: €17.14 in goods, €0 shipping. Two product types, two HS6 codes — 2 tariff lines at €3 each makes €6 of duty. The €3.60 of VAT at 21% was baked into the checkout price.
PostNL collects €6–€14 on the doorstep (€6 duty, plus handling of up to the top of the €0–€8 range), and the order's genuine total lands at €26.74–€34.74.
Numbers for your own order? Use the calculator above — it applies the same rules to your prices.
Example declaration
- Plastic kitchenware €7.15
- Toy €9.99
- Itemspaid at checkout€17.14
- Shippingpaid at checkout€0.00
- Customs duty€6.00
€3.00 × 2 tariff lines = €6.00
- VAT (21%)paid at checkout€3.60
21% × €17.14 (goods + shipping) = €3.60
- Carrier fee€0.00 – €8.00
Due at delivery: €6.00 – €14.00
Frequently asked questions
- Does PostNL charge inklaringskosten on Temu parcels?
- PostNL may charge a handling fee when it advances or collects import charges; the typical postal range in our data is €0–€8. For a standard IOSS Temu order, Dutch VAT at 21% was already paid at checkout, so what remains at delivery is the flat €3-per-tariff-line customs duty plus any such handling. The fee is PostNL's own charge, not a customs levy.
- Is the new EU duty on Temu €3 for the whole parcel?
- No. The duty applies per distinct HS6 tariff line — per product category inside the consignment. One category, however many units of it, costs one €3. Two categories cost two. A typical mixed Temu basket with gadgets and household bits therefore pays the duty several times over, which is why two identical-looking parcels can owe different amounts.
- What if a Temu order ships without IOSS to the Netherlands?
- The flat duty no longer applies; instead the parcel is declared under H7 and pays the standard EU tariff rate for its HS code. Dutch import VAT at 21% is then calculated on goods plus shipping plus that duty, and PostNL's advancement fee — typically €0–€8 — comes on top. For many product categories this route is dearer than the IOSS one.
- Do I pay VAT twice on a Temu order to the Netherlands?
- No. On an IOSS order, VAT at 21% is charged once, at checkout, on the goods plus shipping — the flat duty is not part of that base. Nothing VAT-related should be charged again at the border. If a carrier tries to collect import VAT on a parcel that already shows IOSS VAT on the order receipt, that is a declaration error worth disputing with the carrier.
- Are Temu orders above €150 to the Netherlands treated the same way?
- No — and they never were part of this change. Consignments above €150 in intrinsic value sat outside de-minimis before July 2026 and still follow the ordinary import regime: per-product EU tariff rates, import VAT at 21% with shipping in the base, and carrier clearance fees. The flat per-line duty is exclusively a feature of the sub-€150 IOSS path.