How to Start an Import Business in the Netherlands: Key Requirements

The Netherlands is an attractive location for entrepreneurs who want to enter the European import market. Its strategic location, established logistics network, major seaports, and access to the EU single market make it a practical base for international trade.

Businesses importing products from countries such as India, China, the United States, and the UK can use the Netherlands as a gateway to reach customers across Europe. However, starting an import business involves more than finding suppliers and arranging shipments. Entrepreneurs must understand company registration, customs procedures, VAT, product regulations, and international payments.

Whether someone wants to import consumer products, machinery, textiles, food items, or industrial materials, getting the legal and operational structure right from the beginning is important.

This guide explains how to start an import business in the Netherlands, the main requirements, and the practical steps involved.

Why Start an Import Business in the Netherlands?

The Netherlands offers several advantages for international trading companies.

Strategic location: The country provides convenient access to major European markets, including Germany, Belgium, France, and other EU countries.

Established logistics infrastructure: Rotterdam is one of Europe’s major seaports, while Amsterdam Airport Schiphol supports international air cargo operations.

Access to the EU market: Once goods are properly imported and released for free circulation, they can generally move within the EU without further customs import duties, subject to applicable rules and any remaining regulatory requirements.

International business environment: The Netherlands has an established network of logistics providers, customs specialists, financial institutions, and professional service firms.

Strong distribution opportunities: Importers can supply wholesalers, retailers, manufacturers, online stores, and business customers across Europe.

These advantages make the Netherlands worth considering for entrepreneurs exploring different export import business ideas.

Step 1: Choose the Products You Want to Import

Start by identifying the products you want to sell in the Dutch or wider European market.

Do not choose a product only because it is inexpensive in the supplier’s country. Consider its demand, competition, shipping costs, customs duties, compliance requirements, and expected profit margin.

Some potential import business categories include:

Each product category has its own import requirements. Food, cosmetics, chemicals, electronics, and other regulated goods may require specific certifications, testing, labelling, or authorisations.

Before placing an order, check whether the product can legally be imported and sold in the EU.

Step 2: Prepare a Business Plan

A practical business plan helps you understand whether the import activity is financially viable.

It should cover:

• Products and target customers.
• Supplier locations and sourcing arrangements.
• Expected purchase and transportation costs.
• Customs duties and import VAT.
• Warehousing and distribution expenses.
• Sales channels and pricing strategy.
• Working capital requirements.
• Currency and payment risks.

For example, a business importing textiles from India should calculate the purchase price, international freight, insurance, customs duty, import VAT, warehousing, and local distribution costs before setting its selling price.

A product may look profitable at the supplier’s price but become less attractive after all import and operating costs are included.

Step 3: Register a Business in the Netherlands

Entrepreneurs planning regular import operations may choose to establish a Dutch business entity.

A Dutch private limited company, known as a BV (Besloten Vennootschap), is a common option for international businesses. It has a separate legal identity and can enter contracts, hold assets, and conduct commercial activities.

The general company formation process includes:

1. Choosing a suitable company name.
2. Preparing the company’s incorporation details.
3. Working with a Dutch civil-law notary to execute the incorporation deed.
4. Registering the company with the Dutch Chamber of Commerce (KVK).
5. Reviewing the company’s tax registration requirements.
6. Arranging business banking and accounting.

A Dutch BV generally has a minimum issued share capital of €0.01. However, the actual amount should be considered in relation to the company’s operating needs.

Foreign entrepreneurs can generally own shares in a Dutch BV, subject to applicable legal and verification requirements. Establishing a company does not automatically provide immigration or residence rights.

Businesses should choose their legal structure based on ownership, liability, operational plans, and tax considerations.

Step 4: Obtain an EORI Number

An EORI number (Economic Operators Registration and Identification) is used by customs authorities to identify businesses involved in relevant customs procedures within the European Union.

Importers generally need an EORI number when they are required to submit or be identified in customs declarations.

Businesses importing goods into the Netherlands should check their EORI requirements before the first shipment arrives.

For a company established in the Netherlands, the relevant registration procedure is generally handled through Dutch customs. Non-EU businesses may also need an EU EORI number, with the appropriate member state determined by their customs activities and applicable rules.

An EORI number is not the same as a VAT number. Both registrations may be required, depending on the company’s activities.

Step 5: Understand VAT and Customs Duties

VAT and customs duties are important parts of import cost planning.

When goods enter the Netherlands from outside the EU, import VAT may become payable. The applicable VAT treatment depends on the product, transaction, and import arrangement.

Businesses should understand:

Import VAT: VAT may be due when goods are imported into the Netherlands. Registered businesses may be able to deduct eligible import VAT subject to the applicable conditions.

Customs duties: Import duty rates depend on the product classification, customs value, origin, and relevant trade arrangements.

VAT registration: A business may need Dutch VAT registration when its activities create a registration obligation.

Article 23 licence: Eligible businesses importing goods into the Netherlands may be able to use the Article 23 mechanism to account for import VAT through their VAT return rather than paying it immediately at the border. Specific conditions apply.

Importers should classify their products correctly and check the relevant customs and tax requirements before shipping.

Step 6: Check Product Compliance and Import Regulations

Not every product can be imported into the Netherlands under the same conditions.

Some products are subject to EU safety, quality, labelling, or environmental requirements. Importers may be responsible for ensuring that the goods meet the applicable standards before they are placed on the market.

Depending on the product, requirements may include:

• CE marking and relevant conformity documentation.
• Food safety and hygiene requirements.
• Product labelling and packaging rules.
• Chemical safety obligations.
• Import licences or certificates.
• Restrictions relating to controlled or prohibited goods.

For example, an importer bringing electrical products into the Netherlands should check whether the products fall under EU electrical safety and electromagnetic compatibility requirements.

It is important to confirm the rules for each product before agreeing to purchase quantities from an overseas supplier.

Step 7: Open a Business Bank Account

A business bank account is needed to manage supplier payments, customer receipts, operating expenses, and tax payments.

International importers should consider their expected payment volumes, currencies, transfer costs, and banking requirements when choosing a provider.

A Dutch BV may apply for a business bank account, but approval is subject to the bank’s independent checks. Banks may request company registration documents, ownership information, director identification, business activity details, and evidence of the source of funds.

Companies that work with overseas suppliers may also benefit from reviewing multi-currency payment options.

Step 8: Manage International Payments and Currency Risk

Import businesses often pay suppliers in currencies other than the euro. Exchange-rate changes can affect purchasing costs and profit margins, particularly when businesses operate with long supplier payment terms.

For example, a Dutch importer purchasing goods from India may agree on a price in US dollars. If the euro weakens against the dollar before payment, the actual cost in euros may increase.

This is why foreign exchange solutions for business can be useful for international importers.

Depending on the provider and business requirements, available options may include:

• Multi-currency accounts.
• International supplier payments.
• Competitive currency conversion.
• Forward exchange contracts.
• Exchange-rate risk management.

Businesses should compare fees, exchange rates, settlement arrangements, and product terms before selecting a provider.

Step 9: Understand Transfer Pricing if You Work With Related Companies

Some import businesses source products from a related company or operate through entities in multiple countries.

For example, a Dutch BV may purchase goods from a manufacturing company owned by the same shareholders in India.

In such cases, the pricing of transactions between related companies may fall under transfer pricing rules. The arm’s-length principle generally requires related-party transactions to reflect conditions that independent businesses would agree to under comparable circumstances.

Businesses may need to review:

• Product purchase prices.
• Intercompany service charges.
• Distribution arrangements.
• Functions performed and risks assumed by each entity.
• Supporting transfer pricing documentation.

Depending on the company’s circumstances and applicable thresholds, transfer pricing services may help businesses assess their intercompany pricing policies and documentation obligations.

Not every import business needs extensive transfer pricing reports. The requirements depend on the group structure, transaction values, and relevant tax rules.

Step 10: Arrange Logistics, Warehousing, and Distribution

After completing the legal and customs preparations, the next step is organising the movement of goods.

Importers should select suitable freight forwarders, customs representatives, warehouses, and distribution partners.

Important logistics decisions include:

• Choosing between sea, air, road, or rail transportation.
• Selecting the appropriate Incoterms for supplier contracts.
• Arranging cargo insurance.
• Preparing commercial invoices and packing lists.
• Confirming customs classification and origin information.
• Planning storage and final delivery.

For businesses distributing products across Europe, the Netherlands can serve as a central logistics location. However, warehousing and distribution costs should be included in the business plan.

Common Mistakes to Avoid When Starting an Import Business

New importers sometimes focus heavily on supplier prices and overlook the administrative and operational requirements.

Here are a few mistakes worth avoiding:

Ignoring customs costs: Customs duties, import VAT, freight, and handling fees can significantly affect the final product cost.

Choosing suppliers without proper checks: Verify supplier credentials, product quality, certifications, and payment terms before placing large orders.

Overlooking product regulations: Goods that do not meet EU requirements may be delayed, rejected, or restricted from sale.

Applying for registrations too late: Check EORI and VAT requirements before the first shipment.

Ignoring exchange-rate movements: Currency changes can reduce profit margins when supplier payments are made in foreign currencies.

Failing to plan cash flow: Importers may need to pay suppliers and logistics providers before receiving payment from customers.

How FlorinTax Can Support Your Import Business in the Netherlands

Starting an import business in the Netherlands involves several connected requirements, from company formation and tax registration to customs compliance and financial administration.

FlorinTax supports international entrepreneurs and companies with Dutch BV formation, VAT and EORI registration, fiscal representation, Article 23 licensing, accounting, and tax compliance.

For businesses entering the Dutch market, getting these arrangements right can make it easier to manage imports and build a reliable European operation.

Final Thoughts

The Netherlands offers strong opportunities for international importers, but success depends on more than sourcing affordable products. Businesses need to select the right products, register the appropriate legal structure, understand customs and VAT requirements, and organise reliable logistics.

Currency management, supplier relationships, product compliance, and cash flow also deserve attention from the beginning.

With careful planning and the right professional support, entrepreneurs can build an import business in the Netherlands and develop opportunities across the wider European market.