When traveling to the Netherlands, travelers aged 17 and up may bring a limited supply of certain items for personal use or as gifts without taxation, as long as these items were purchased in non-European Union (EU) countries. You may bring up to 200 cigarettes (equal to 10 packs or 1 carton), 250 grams of loose tobacco into the country, 100 cigarillos or 50 cigars. Only 1 litre of spirits (liquor) is allowed, though you may bring up to 2 litres of wine, including sparkling wine or Champagne. Up to 500 grams of coffee are allowed and 100 grams of tea. 50 grams of perfume and up to .25 litre of eau de toilette are allowed.
Import duties and taxes vary based on the type and amount of goods you are importing into the country. According to the Dutch Customs Administration website, one typically must pay 19 percent turnover tax on imports plus a customs duty, which can range from 3.5 percent for CDs to 12 percent for denim jeans. There is no customs duty for imported books. There is an additional excise duty when importing liquor and/or wine.
Specific items may be subject to additional scrutiny and regulation. Examples include cash in amounts greater than € 10,000, plants or animal species that are endangered, vegetables, fruit, plants and flowers, any sort of weapon, including imitations or toys, medicine and pharmaceuticals, art and antiques.
The European Union has specific laws and requirements for items such as meat and poultry (both fresh and frozen) and pet food and care items depending upon the type of item, quantity and export method. People interested in exporting meat and animal products from the Netherlands must obtain specific certification consistent with European Union and Dutch law, and may be subject to inspection and other reviews.