Shipping from Korea to the Netherlands in 2026: BTW, €3 Duty, PostNL Fees

A parcel bought from Korea and shipped to the Netherlands owes Dutch VAT (btw), usually 21%, plus import duty. Since July 1, 2026, parcels worth up to €150 pay a flat €3 duty per product type instead of being duty-free. If the seller did not charge these at checkout, the carrier collects them from you, together with its own clearance fee. With PostNL that fee is €10 below €150 and €16 above.

This guide explains how Dutch Customs (Douane) calculates btw and duty, what PostNL charges and how to pay it, the new EU handling fee, the EU-Korea trade agreement, and which Korean products you cannot order.

Item	Value as of October 15, 2026
VAT (btw)	Usually 21%; 9% for books and magazines
VAT exemption for small parcels	None; btw applies from the first euro
Parcels up to €150	€3 import duty per product type
Parcels over €150	Duty by product, origin and value
PostNL clearance fee	€10 up to €150, €16 from €150 or for an extended declaration
EU handling fee	€2 per declaration line from November 1, 2026, paid by the declarant
Time to pay PostNL	14 days, then the parcel is returned
Gifts between individuals	No duty or btw up to €45
Trade agreement	EU-Korea FTA
HaulKorea to the Netherlands	Recipient pays Dutch btw and duty locally

This is general information, not tax advice. Dutch Customs decides what each parcel owes.

Do you pay customs on a package from Korea to the Netherlands?

Yes. Dutch Customs says btw applies to goods from inside or outside the EU. On top of that, there is import duty (invoerrechten), and since mid-2026 even small parcels pay it.

Up to €150. Since July 1, 2026, e-commerce parcels from outside the EU worth up to €150 pay a flat €3 import duty per type of product, according to Dutch Customs. Before that date, these parcels were duty-free. Customs says the €3 rate runs until July 1, 2028. After that, the normal EU customs tariff applies to these parcels as well.

Over €150. Duty is a percentage that depends on the product, where it was made and where it came from. Customs says orders over €150 always pay btw and duty.

The carrier's fee. PostNL, DHL and other carriers charge a fixed fee for filing the declaration. Dutch Customs says it does not set these fees and has no influence on them.

How is the €3 duty counted?

Customs charges €3 per product type, not per item. Its own examples:

What is in the parcel	Product types	Duty
Trousers and a phone case	2	€6
Five USB cables	1	€3
A pencil and a bicycle bell	2	€6
5 T-shirts (European Commission example)	1	€3

Declaration lines matter. Customs explains that when a business declares the parcel, the €3 applies per declaration line. PostNL says it counts the lines the sender listed on the customs form as product categories. It warns that you could order three pairs of trousers and pay €9 if the sender listed them on three lines.

The practical lesson is that identical items should be on one line of the invoice. A clear, grouped invoice is the difference between €3 and €9 for the same box.

For a typical Korean order, think in product types. Skincare, a hoodie and a phone case are three types, so expect €9 in duty.

What is the new €2 EU handling fee?

From November 1, 2026, an EU handling fee of €2 applies to customs declarations for e-commerce parcels that consumers order from outside the EU, according to Dutch Customs. Key points from its English page, updated October 12, 2026:

• It is €2 per declaration line. A parcel with 2 shirts, 3 sweaters and 1 hat has 3 lines, so the fee is €6.
• It applies to all e-commerce parcels, including those over €150.
• The declarant pays it, meaning the business filing the declaration.
• It is not refundable, even if the parcel is refused or returned.

The fee is separate from the €3 duty. Customs also says the Netherlands will not add its own national handling fee on top. Whether a carrier passes the EU fee on to you, and how, is up to the carrier, so check the payment request you receive.

How is Dutch btw calculated?

Dutch Customs says btw is calculated on the price of the product, the shipping cost, any insurance, and the import duty. So btw is charged on top of the duty.

1. Take the price of the goods.
2. Add shipping and any insurance.
3. Add the import duty: €3 per product type up to €150, or the percentage rate above.
4. Multiply by 21%, or 9% for books and magazines.
5. Add the carrier's clearance fee.

Maximum duty rates above €150. Customs publishes these maximum rates, before any trade agreement:

Product	Maximum duty above €150
Smartphones, laptops, tablets, headphones	0%
Books and magazines	0%
Cleaning and care products	0%
Toys	up to 4.7%
Musical instruments, jewelry	up to 4%
Bags and suitcases	up to 9.7%
Clothing	up to 12%
Shoes	up to 17%

Worked examples

These assume no IOSS and PostNL delivery.

Example 1: Korean skincare, €60 including shipping, one product type. Duty: €3. Btw: (€60 + €3) × 21% = €13.23. PostNL fee: €10. Total to pay PostNL: €26.23.

Example 2: Skincare, a hoodie and a phone case, €120 including shipping, three types on three lines. Duty: €9. Btw: (€120 + €9) × 21% = €27.09. PostNL fee: €10. Total: €46.09.

Example 3: A Korean book, €30 including shipping. Duty: €3. Btw at 9%: (€30 + €3) × 9% = €2.97. PostNL fee: €10. Total: €15.97. For a single cheap book, the fixed fee is the biggest cost, which is why combining items helps.

Example 4: A Korean-made jacket, €200 including shipping. Over €150, so percentage duty applies, up to 12% for clothing. If the jacket qualifies as Korean origin under the EU-Korea FTA with a valid origin statement, the duty can be 0%. Then btw is €200 × 21% = €42, plus PostNL's €16 fee.

Dutch Customs' own worked example: a €199 bag with €25 shipping and €10 insurance has a duty base of €234. Duty at 3% is €7.02, and btw at 21% on €241.02 is €50.61, for €57.63 in total.

How do PostNL and couriers collect the charges?

Usually the carrier clears the parcel and then asks you to pay before delivery.

PostNL. PostNL's clearance charges (inklaringskosten) are made up of duty, btw and its handling fee:

Parcel value	PostNL handling fee
Up to €150	€10
€150 and above	€16
Goods that need an extended declaration, any value	€16

PostNL names alcohol, perfume and tobacco as examples of goods that need the extended declaration. That matters for Korean beauty orders, because perfume in the box can push the fee from €10 to €16.

How to pay PostNL:

1. Wait for the payment notice, or check your tracking.
2. Enter your track-and-trace code and postcode on the PostNL site.
3. Review the invoice under the clearance charges.
4. Pay with iDEAL | Wero or a credit card.
5. Pay within 14 days. After that, the parcel goes back to the sender.

PostNL says it never sends a direct payment link and that you should always go through track and trace. Dutch Customs adds that it does not send payment requests itself. Treat any text or email with a payment link as a likely scam.

Express couriers. DHL Express, UPS, FedEx and others set their own fees. Check the courier's price list.

Refusing a parcel. Customs says you can refuse a parcel, which is then returned to the sender, but you pay the return costs.

What is IOSS, and when is everything paid at checkout?

The Import One-Stop Shop (IOSS) is the EU system that lets non-EU sellers charge EU VAT at checkout on goods worth up to €150. If the seller collected btw this way, it should not be charged again on arrival.

Some large international webshops ship from warehouses inside the EU. Dutch Customs says no import duty applies if the parcel was already stored in the EU before you ordered, though the price may be a little higher.

Most small Korean stores do not use IOSS and do not have EU warehouses. If the checkout does not mention EU VAT, assume you pay on delivery.

Returns. Customs says btw and duty on returned goods under €150 are not refunded. For returns over €150, you can ask the carrier to have the declaration invalidated.

How does the EU-Korea free trade agreement affect duty?

The EU-Korea FTA removes or reduces duty on goods that originate in Korea. It matters most above €150, where clothing can carry up to 12% and shoes up to 17%.

Proof of origin. The European Commission's Access2Markets service says the origin declaration is a statement on the invoice or another commercial document. Any exporter can make one for consignments up to €6,000.

Under €150. Dutch Customs notes that under certain declaration types a preferential rate can be used instead of the flat €3. In practice, most small parcels are cleared at the flat rate. Plan as if the €3 applies.

Origin, not the store. A product sold in Korea but made in China or Vietnam does not qualify. Korean product pages show the 제조국 (jejoguk, country of manufacture) in the 상품정보 제공고시 (sangpum jeongbo jegong gosi, product information disclosure) table.

Btw still applies. The agreement covers duty only.

What items are restricted from Korea to the Netherlands?

Dutch Customs lists goods you may not buy online from abroad. Several affect Korean orders.

Animal products and food such as cheese or meat. These are on the list. Customs says chocolate, sweets, infant formula including baby milk powder, and medical nutrition are allowed. Ramyeon with meat-based seasoning, beef jerky and dairy-based snacks are the risk.

Fresh fruit, vegetables, plants and seeds. Allowed only with a phytosanitary certificate.

Medicines. Customs says you may not have medication sent to the Netherlands after an online order. It seizes such medicines unless you have an import licence.

Cigarettes and tobacco. On the list. Customs seizes tobacco products without a Dutch excise stamp, and its online shopping page applies this to e-cigarettes as well.

Counterfeits. Seized and destroyed, and you do not get your money back. Buy from official brand stores or well-known Korean retailers.

Batteries, aerosols and perfume. Limited by air transport rules. See what you cannot ship from Korea and ask us before ordering.

Product	Dutch rule	Our advice
Skincare and makeup	21% btw plus €3 per type	Group similar items
Clothing and shoes	21% btw plus €3, or up to 12–17% duty above €150	Check origin for larger orders
Books and magazines	9% btw	Combine with other items
Perfume	Extended declaration, €16 PostNL fee	Ask before ordering
Snacks with meat or dairy	Not allowed online	Ask before ordering
Medicines, supplements	Medicines seized without licence	Ask before ordering
Items with batteries	Air transport limits	Ask before ordering

Purchasing agent or package forwarder: what changes for the Netherlands?

First, check whether the brand sells to the Netherlands itself. A global site with IOSS or an EU warehouse can include btw and duty in the price.

Many Korean shops, including much of Musinsa, Coupang and Naver Smart Store, sell only inside Korea and ask for a Korean phone number for 본인인증 (bon-in injeung, identity verification) or a Korean card.

	Buy direct	You buy, we ship (package forwarding)	We buy for you (HaulKorea)
Who orders from the Korean store	You	You	We do, from your product link
Korean phone, card or language	Often needed	Often needed	Not needed
Invoice and declaration lines	Store's	Forwarder's, from your input	Ours, from the actual receipt
Who pays Dutch btw and duty	IOSS seller at checkout, or you	You, at delivery	You, at delivery
Combine several stores	No	Yes	Yes
Photos before shipping	No	Sometimes	Yes

For the Netherlands, the recipient pays btw and duty in all three cases unless an IOSS seller collects them. HaulKorea ships duty unpaid to every country, including the US. Because the €3 duty follows declaration lines, how the invoice is written matters. We buy the items, keep the real receipts, and describe each product accurately.

More: purchasing agent vs package forwarding.

How do you order from Korea to the Netherlands through HaulKorea?

1. Find the item on a Korean site, such as Olive Young, and copy the product link.
2. Send us the link with size, color or option.
3. We show one total for the item and international shipping before you pay. Dutch btw, duty and carrier fees are not included.
4. Pay once with PayPal. If the actual weight is lower than estimated, we refund the shipping difference. We never ask for extra payment.
5. We buy the items and combine orders from several stores into one box in our Korean warehouse. See combining orders.
6. You get inspection photos before the box leaves Korea.
7. Pay btw, duty and the carrier fee through the carrier's official tracking page.

How can Dutch buyers keep import costs down?

Combine into one parcel. The PostNL fee is per parcel. Two separate €60 parcels pay €20 in fees, one combined parcel pays €10.

Group by product type. Three serums on one line cost €3 in duty, not €9.

Watch the €150 line. It moves the PostNL fee from €10 to €16 and switches duty from €3 per type to a percentage.

Keep perfume separate in your planning. It triggers the extended declaration and the higher fee.

Pay within 14 days. After that, PostNL returns the parcel.

If you also order to other EU countries, see our guide for France.

FAQ

Do I pay customs on a package from Korea to the Netherlands?

Yes. Btw, usually 21%, applies from the first euro. Since July 1, 2026, parcels up to €150 also pay €3 duty per product type, and parcels over €150 pay percentage duty.

How much does PostNL charge for customs clearance?

PostNL charges €10 for parcels up to €150 and €16 for parcels of €150 or more. The €16 fee also applies to goods that need an extended declaration, such as perfume.

Why did I pay €9 duty for three of the same item?

PostNL counts the lines on the sender's customs form. If identical items were listed on three lines, they can be charged as three categories.

What is the €2 handling fee?

It is an EU fee of €2 per declaration line on e-commerce parcels from outside the EU, starting November 1, 2026. The business that files the declaration pays it, and it applies even above €150.

How long do I have to pay PostNL?

You have 14 days. After that, the parcel is returned to the sender.

Can I order Korean ramyeon to the Netherlands?

Dutch Customs lists animal products and food such as meat and cheese among things you may not buy online from abroad. Many ramyeon seasonings contain meat or dairy, so ask before ordering.

Does HaulKorea include Dutch btw in the price?

No. For the Netherlands, the recipient pays btw, duty and carrier fees locally. HaulKorea ships duty unpaid to every country, including the US.