This article covers a recent case before the Amsterdam Court of Appeal, dealing with the importation of lubricants for sexual use. The Court had to rule on classification and customs value, the importation process was apparently not smooth.
This article was written in collaboration with Eibert de Vries, customs specialist.
“The system makes no mention of articles for sexual pleasure and so interpretation is required. The importer pushes one way, Customs has a different angle and pushes through to a different heading. After this push-back, the importer slides back to yet another heading.”
Source: Less Grey
Note: Recommendation: try reading the Dutch version, it made us giggle.
Latest Posts in "Netherlands"
- How to Use OSS VAT for EU E-commerce When Shipping from a Dutch Warehouse
- VAT levy on data for ‘free’ social media services: The Netherlands is waiting for Europe
- The Netherlands: Comprehensive VAT Country Guide (2026)
- Zero VAT Rate Denied: Inadequate KYC and Buffers Lead to Knowledge of VAT Fraud in Metal Trade
- No VAT Deduction Allowed for Self-Billing in Fraudulent Chain; Burden of Proof Not Met














