In the article, I explain the invoices you will receive and what they entail. I recommend reading this first so that you understand what the invoices mean. The first invoice differs slightly for sea and air freight. The second invoice is structured in the same way for both sea and air freight.

You can calculate your air freight costs using the calculator provided. Please note that this is only an estimate and cannot be considered legally binding. In this article, I will explain how the amounts on the invoices are determined.

The First Invoice: The transport invoice consists of three standard invoice lines for air freight:

Air Freight Costs China -> NL

This is fairly self-explanatory and simply refers to the cost of transporting your shipment from China to the Netherlands. These costs are based on the chargeable weight and the kilogram rate in effect at that time.

What is chargeable weight? 🤔

To put it simply, there is gross weight and volumetric weight (related to CBM). Gross weight is the actual weight when measured on a scale, while volumetric weight is calculated based on the size and space occupied by your shipment. For example, a box of books may have significant weight but not occupy much space, so you would likely pay based on gross weight.

Here's an example of how volumetric weight is calculated:

My box measures 118 x 78 x 78 cm (pallet box), and I'm shipping it by air freight.

Volumetric weight: 118 cm x 78 cm x 78 cm / 6000 = 119.65 kg

Cubic meter: 118 cm x 78 cm x 78 cm / 1,000,000 = 0.72 CBM

0.72 CBM = 119.65 kg

Last Mile Delivery (Benelux)

The rates for Last Mile Delivery are shown below. When shipping multiple boxes with different weights, the calculation is based on the average weight per box.

For example: You have 1 box weighing 8 kilograms and 1 box weighing 14 kilograms. The average weight of the two boxes is 11 kilograms because (8 kg + 14 kg) / 2 boxes = 11.

The rate would fall under the category "weight up to 15 kilograms." For the Netherlands, it would be €6 + €4.75 = €10.75.

For Belgian entrepreneurs, it would be €7.75 + €7.75 = €15.50.

Note: Air freight and sea freight shipments containing 8 boxes or more are delivered on one or more pallets by Trans-Mission.

Rates for the Netherlands 🇳🇱

Rates for Belgium 🇧🇪
​

Clearance: For each product, we need to handle the customs clearance process. There are fixed costs associated with this, amounting to €27.50 per clearance (per Commercial Invoice). If there are multiple goods/HS codes on a single invoice, an additional amount of €5 per extra HS code will be charged.

The first invoice includes the transportation and handling costs from China to the Benelux region, as well as the customs clearance fees for your goods. Calculator

On the sea transport invoice, you will find the following three invoice items:

Sea Freight Costs China -> NL

This item represents the cost of transporting your shipment from China to the Netherlands. These costs are based on the CBM (Cubic Meter) and the applicable CBM rate at that time.

Last Mile Delivery NL/BE/DE

The rates for Last Mile Delivery are presented below. Approximately 1.4 CBM fits on one pallet, but this may vary depending on the dimensions of the boxes. The calculations provided here assume block pallets, but it is possible that we use Euro pallets for Last Mile Delivery, in which case the costs per Euro pallet are significantly lower.

NOTE: For deliveries of 5 boxes or fewer, we will always use parcel delivery. For 6 boxes or more, we will always deliver on a pallet.
​

The rates for Germany are for the delivery of pallets in Dortmund and its surrounding areas. This includes:

The pallet prices for the Netherlands and Belgium are excluding the fuel surcharge. This surcharge is variable, and the calculator indicates the current percentage. For Germany, the fuel surcharge is already included.

Customs Clearance Fees

The customs clearance, which involves preparing a declaration for the import of your goods, costs €32.50 (including 1 HS code). For each additional HS code, an additional €5 is charged.

The second invoice is for customs duties and VAT on your goods. These costs are incurred through customs clearance. The amounts are determined by the customs authorities and are based on the information of your shipment. We are required to pay this invoice directly to the customs authorities, and we expect you to make the payment within one business day as well. A provisional commission of 1.5% is charged on this invoice. The customs authorities also invoice us for this provisional commission. It means that you pay 1% on the total invoice amount because we initially advance the payment.

How are the amounts on the second invoice calculated?🤔

The import VAT is 21% and is calculated on the value of the purchase, transportation, processing costs, etc. In other words, the import VAT is calculated on all costs incurred for your shipment until customs clearance. The VAT paid on your goods can be reclaimed as input tax. If you have Article 23, the import VAT will be waived, and you will only pay customs duties on the second invoice.

The customs duties are calculated based on your HS code. The supplier has the HS code for your product. In the TARIC database, you can determine the customs duty percentage for your HS code. The customs duties are calculated based on the purchase value of the goods.

The customs duties are often not very high and sometimes even €0, depending on the type of shipment you have.