Chapter III

Importation of goods is:

The tax shall be calculated on the basis of the customs value.

The tax rate is 21 percent.

By ministerial regulation, subject to conditions and limitations to be stipulated therein, an exemption from tax shall be granted for:

For the application of Article 21b, the following definitions shall apply:

An exemption shall be granted for the importation of goods if such importation is of a non-commercial nature and these goods form part of the…

With regard to import duties, the statutory provisions referred to in Article 1:1, paragraphs 1 and 2, of the General Customs Act, with the exception…

The following provisions shall apply to goods as referred to in Article 18, paragraph 1, point (b), which enter the Netherlands from a third-country…

By way of derogation from Article 22, the tax in respect of the import of goods intended for designated entrepreneurs and bodies within the meaning…