Calculation of import duties:
This is a percentage of the sum of the value of the goods + a percentage of the transport costs up to the EU border.
This sum is called customs value. The percentage of the transport costs depends on the country/region from which the parcel was sent. The percentage of import duties is determined by Customs.
Calculation of VAT:This is a percentage of the sum of the value of the goods + 100% transport costs + import duties. This sum is known as the taxable amount. The percentage of VAT is determined by the Dutch Tax and Customs Administration (Belastingdienst).