What 300 units from China really cost delivered to the Netherlands

Short answer. In our worked example, 300 caps at EUR 6.50 each from China cost about EUR 2,423 delivered to Amsterdam before VAT, or about EUR 8.08 per cap, which is roughly 24 percent more than the factory price. On top of that you pay about EUR 468 of Dutch import value added tax (VAT) at 21 percent, which a VAT-registered company gets back on its VAT return. Samples, port charges, packaging and the VAT cash gap come on top if you have not planned for them.

This page is general information and not legal advice.

How much does it cost to import 300 units from China to the Netherlands?

Take one simple order: 300 caps at EUR 6.50 each, shipped from China to Amsterdam. Caps with a peak fall under tariff code 6505 00 30, which carries 2.7 percent EU customs duty from China, according to the EU tariff database (TARIC). Dutch VAT is 21 percent. Here is the order line by line, using the fees on our pricing page today.

Divide EUR 2,422.56 by 300 and each cap costs about EUR 8.08 at your door, roughly a quarter more than the factory price. To test your own numbers, use the landed cost calculator.

Our pricing page shows this order at EUR 2,315.00 because the EUR 49 request fee, paid when the supplier search starts, is credited in full if you order within 90 days. You paid it earlier, so your spend is the same.

How are customs duty and import VAT worked out?

Customs duty is a percentage of the customs value. Under the Union Customs Code, that is the price of the goods plus transport and insurance up to the point where the goods enter the European Union (EU). In the example we count goods, purchasing and freight: EUR 2,169 times 2.7 percent is about EUR 58.56. Duty is a real cost you never get back.

Import VAT is charged on the customs value plus the duty plus transport costs up to the place of destination. Here that is about EUR 2,227.56 times 21 percent, so about EUR 467.79. Together that is about EUR 526, the figure on our pricing page. The customs declaration fixes the exact amount, and your product's tariff code decides the duty rate, so check your own code. The full rules are in import VAT and duty on a first order.

Do I get the import VAT back?

Usually yes, if your company is registered for VAT and the import is declared in its name. You deduct it on your normal VAT return.

The Dutch Tax Administration (Belastingdienst) offers the Article 23 permit. With it you do not pay import VAT at the border; the payment moves to your next VAT return, where you also deduct it. Apply well before your goods arrive.

Does the EUR 3 parcel charge apply to a 300-unit order?

No. Since 1 July 2026 the EU charges a flat EUR 3 customs duty on low-value parcels, but only on consignments worth EUR 150 or less that are sold at a distance to consumers. A bulk order shipped to your business is not one of those. See the EUR 3 parcel charge guide if you sell single parcels to consumers.

The four costs first-time buyers forget

1. Samples. You should approve a sample before bulk production. Through Equilinq, samples are quoted on their own at cost plus EUR 150. On a 300-unit order that is at least EUR 0.50 per unit, and a second sample round costs the same again. Use the sample approval checklist so one round is enough.

2. Port and customs charges in Rotterdam. If a freight quote stops at the port, you pay the charges at arrival yourself. As one example, a large forwarder's published Rotterdam tariff for July to September 2026 listed EUR 52.50 for a customs declaration, EUR 32.50 for documents, EUR 50.00 for terminal administration and EUR 34.00 per cubic metre or tonne for handling a shared container. That is around EUR 170 before delivery to your door.

3. The VAT cash gap. Without the Article 23 permit you pay about EUR 468 of VAT and get it back only on a later VAT return. Keep that cash free.

4. Packaging and labels. A factory price rarely includes printed boxes, swing tags or your product safety label. Custom packaging and labelling are quoted per project. The label rules are in the product safety responsible person guide.

Further reading

Read import VAT and duty on a first order and how to read a China quote. To have the factory found and the full delivered cost quoted, see Source.