Running an e-commerce business that sells to Dutch consumers is about to get more complex. The European Union and the Netherlands are rolling out a wave of new regulations throughout 2026 that will affect everything from import costs to product page copy. Whether you operate a marketplace, a direct-to-consumer webshop or a fulfilment operation shipping into the Netherlands, these changes demand attention and action.
The end of duty-free low-value shipments
For years, parcels worth less than 150 euros shipped from outside the EU entered the Netherlands without customs duties. That exemption disappears on 1 July 2026. From that date, a flat customs duty of 3 euros per item applies to all e-commerce shipments under 150 euros from non-EU sellers registered in the Import One-Stop Shop (IOSS). That covers roughly 93% of all cross-border e-commerce flowing into the EU.
The duty is charged per item based on its tariff classification, not per parcel. A package containing a phone case, a charger and a pair of earphones counts as three separate items, resulting in 9 euros in customs duty. This is on top of existing VAT obligations, which remain unchanged.
The Netherlands is among several EU member states – alongside Belgium, France, Italy and Romania – that are also considering a national handling fee of 2 euros per product type. An EU-wide handling fee may follow from November 2026, replacing any national fees. Both charges are separate from customs duty and are designed to offset the administrative burden on customs authorities processing millions of parcels.
The 3 euro flat duty is a temporary measure. Once the EU Customs Data Hub becomes operational around 2028, standard tariff-based duty calculations will replace the simplified flat rate. For online sellers, that means the current system is a transitional arrangement, and costs will likely shift again.
Sellers shipping low-value goods to Dutch consumers should recalculate landed costs, update checkout flows to reflect the new charges and consider whether EU-based fulfilment might now offer a cost advantage. Clear communication to customers about why total prices have changed will help maintain trust during the transition.
A mandatory withdrawal button on every webshop
From 19 June 2026, every online retailer selling to consumers in the EU must provide a clearly visible digital withdrawal function on their website. This requirement stems from EU Directive 2023/2673, which amends the Consumer Rights Directive. The principle is straightforward: consumers should be able to cancel a contract just as easily as they entered into it.
In practice, this means webshops need a button or function labelled with wording such as “withdraw from contract here” or an equivalent clear formulation. In the Netherlands, the expected wording is “hier de overeenkomst ontbinden“. The function must remain accessible throughout the entire cooling-off period, which is typically 14 days.
When a consumer uses the withdrawal function, they only need to provide their name, a way to identify the contract (such as an order number) and a contact detail for receiving confirmation. Retailers may ask for a reason but cannot require one. Importantly, consumers must not be forced to create an account to exercise their withdrawal right – though asking them to log in to an existing account is permitted.
After submitting the withdrawal, the consumer confirms via a second step labelled “confirm withdrawal” or similar. The retailer must then immediately send a confirmation of receipt by email or another durable medium, including the content of the withdrawal declaration, the date and the exact time it was submitted.
The consequences of non-compliance are significant. If the withdrawal function is absent or the consumer has not been properly informed about it, the cooling-off period can be extended to up to twelve months under Dutch implementation rules. Fines can reach up to 50,000 euros or 4% of annual turnover in coordinated enforcement actions across member states.
Many webshops already offer some form of return process, but the new rules are specific about labelling, accessibility and the two-step confirmation flow. This is not the same as a returns policy page – it is a distinct legal function that must be built into the online interface. Retailers should involve their development teams now to ensure implementation is ready well before the June deadline.
Right to Repair changes the after-sales game
The EU’s Right to Repair Directive takes effect on 31 July 2026 and reshapes after-sales obligations for anyone selling physical products to EU consumers. The directive applies to products purchased both before and after the implementation date, provided the product falls within scope.
For online retailers in the Netherlands, the most immediate impact lies in the changes to warranty handling. When a product is defective within the legal guarantee period (typically two years), consumers can choose between repair and replacement. Sellers must now actively inform consumers about this choice. If the consumer opts for repair, the guarantee period extends by an additional twelve months for the entire product – not just the repaired component.
Manufacturers of products listed in the directive’s Annex II – which currently includes smartphones, tablets, washing machines, dishwashers and vacuum cleaners – face additional obligations. They must offer repair services at reasonable prices within reasonable timeframes, make spare parts available and publish indicative repair costs on their websites. They are also prohibited from using software, hardware or contractual clauses to obstruct repairs.
If repair during the guarantee period is impossible, sellers may offer a refurbished product as a replacement, but only when the consumer explicitly requests this. After the legal guarantee expires, manufacturers remain obligated to repair products covered by Annex II for a period that can extend up to ten years, depending on the product category.
The product categories in scope will expand over time as new ecodesign regulations introduce repairability requirements for additional product types. Online retailers selling electronics and household appliances should review their supplier agreements to ensure spare parts availability and repair service commitments are contractually secured. Product pages may also need updating to include the required repair and durability information.
Sustainability claims under the microscope
From 27 September 2026, the Empowering Consumers for the Green Transition Directive (EmpCo) becomes enforceable across all EU member states, including the Netherlands. This directive targets greenwashing directly and will force many e-commerce businesses to overhaul their product descriptions and marketing materials.
The rules add a list of outright banned practices to existing consumer protection law. Generic environmental claims such as “eco-friendly”, “green”, “climate friendly” or “biodegradable” are prohibited unless the seller can demonstrate recognised excellent environmental performance through an official certification. Self-created sustainability labels without third-party verification are also banned.
One of the most significant changes concerns carbon offsetting. Any claim that a product has neutral, reduced or positive greenhouse gas impact based on offsetting is now explicitly prohibited. This effectively ends the use of labels such as “climate neutral” or “CO2 compensated” on product pages and packaging, regardless of whether the offsetting is genuine.
Sustainability labels must be part of a certification scheme that is open to competitors and verified by an independent third party. Visual elements also come under scrutiny – the European Commission has warned that imagery such as green leaves or water drops, when combined with text or logos, may be interpreted as implicit environmental claims and could trigger enforcement.
The directive applies to any trader selling to EU consumers, regardless of where the company is based. There is no transition period for existing claims or packaging already in the distribution chain. From 27 September 2026, all product listings, marketing copy and packaging visible to Dutch consumers must comply.
Online sellers should audit every environmental claim on their product pages, advertising and packaging. Any claim that cannot be backed by specific, verifiable data and third-party certification needs to be removed or rewritten. Vague sustainability messaging that once served as a selling point is about to become a compliance liability.
Digital-only VAT refunds for non-EU customers
Since 1 January 2026, the Netherlands has moved to a fully digital system for VAT refunds to non-EU customers. Paper receipts and physical customs stamps are no longer accepted. Retailers must register qualifying purchases digitally through Mijn Douane, and customers claim their refund through the NL Customs VAT app.
A transition period runs until 31 March 2026, during which paper receipts for purchases made before 31 December 2025 can still be processed. After that date, the digital process is the only option.
For e-commerce businesses that also operate physical retail locations or click-and-collect services where non-EU tourists make purchases, this change requires updated point-of-sale processes. Staff need to be trained on the digital registration workflow, and systems must be in place to generate the correct digital documentation.
2026 brings online retailers in the Netherlands more obligations
Each of these regulations addresses a different aspect of e-commerce, but together they signal a clear direction. The EU and the Netherlands are systematically closing gaps that have allowed online sellers to operate with fewer obligations than traditional retailers. Import cost advantages for low-value shipments are disappearing. Consumer rights around cancellation and repair are becoming more prescriptive. And the days of unsubstantiated green marketing are numbered.
For e-commerce businesses active in the Dutch market, the practical challenge is that these changes land within months of each other. June, July and September 2026 each bring a distinct compliance deadline, and the digital VAT refund rules are already live. Addressing them one by one risks missing the bigger picture: the combined effect on pricing, website infrastructure, product information and marketing copy.
A structured compliance review that covers all five areas simultaneously will be more efficient than tackling each regulation in isolation – and far less costly than dealing with enforcement after the fact.
Frequently asked questions about these 2026 new e-commerce regulations for the Netherlands
Does the 3 euro customs duty apply to all parcels entering the Netherlands?
The flat 3 euro customs duty applies specifically to individual items in e-commerce shipments valued below 150 euros, shipped from non-EU sellers who are registered in the EU’s Import One-Stop Shop (IOSS) for VAT purposes. This covers an estimated 93% of cross-border e-commerce imports into the EU. The charge is calculated per item based on its customs tariff heading, not per parcel. If a parcel contains three products with different tariff classifications, the total duty is 9 euros. Multiple identical units of the same tariff heading each attract a separate 3 euro charge as well.
Goods shipped by EU-based sellers operating under the One-Stop Shop (OSS) are not affected by this particular duty, which gives businesses with fulfilment operations inside the EU a measurable cost advantage. The duty does not replace VAT obligations, which continue to apply as before. It is also separate from the proposed handling fee of 2 euros per product type that the Netherlands and several other member states are considering. Sellers who are not registered in IOSS are currently outside the scope of the 3 euro levy, though the European Commission has indicated it may extend the measure to non-IOSS imports in future assessments.
What exactly must the withdrawal button look like on my webshop?
The withdrawal function is not a single button in the visual sense but a two-step digital process that must be integrated into the online interface where the contract was concluded. The first step is a clearly labelled entry point using wording such as “withdraw from contract here” or, in Dutch, “hier de overeenkomst ontbinden”. This entry point must be easy to find, legible and continuously available throughout the entire cooling-off period. It can be placed in the customer account area, the order overview or linked from the header or footer of the website. The consumer clicks through to a form where they provide their name, a contract identifier such as the order number and an email address or other contact detail for receiving confirmation.
Retailers may include an optional field asking for the reason of withdrawal, but answering it cannot be made mandatory. The second step is a confirmation function labelled “confirm withdrawal” or equivalent unambiguous wording. Only after the consumer activates this confirmation is the withdrawal considered submitted. The retailer must then immediately send an acknowledgement on a durable medium such as email, stating the content of the declaration, the date and the exact time of submission. A general contact form does not satisfy the requirement. The function must be purpose-built for contract withdrawal and cannot require the consumer to create a new account.
How does the Right to Repair directive affect me if I only resell products and do not manufacture them?
The directive creates distinct obligations for manufacturers and sellers, and online retailers fall squarely into the seller category. The most significant change for resellers is the new obligation to actively inform consumers about their right to choose between repair and replacement when a product is defective within the legal guarantee period. This is not optional disclosure – it is a mandatory step before providing any remedy. If the consumer chooses repair, the legal guarantee for the entire product extends by twelve months, bringing total coverage to three years in most EU countries. Sellers can only refuse a repair request if it would involve disproportionate costs compared to replacement.
During the repair period, sellers may voluntarily offer a loan product, and if the consumer specifically requests a refurbished item as a replacement, the seller may provide one. Beyond the legal guarantee, the repair obligations shift primarily to manufacturers, who must continue offering repairs for products listed in Annex II of the directive for periods of up to ten years. However, resellers should ensure their supplier contracts include provisions for spare parts availability and repair service access, because consumer complaints about non-repairable products will land at the point of sale first. Product pages should also be reviewed to include any required information about repairability, spare parts and indicative repair costs that manufacturers are obligated to publish.
Can I still use terms like “sustainable” or “eco-friendly” on my product pages after September 2026?
Generic environmental claims without recognised certification become prohibited under the Empowering Consumers for the Green Transition Directive from 27 September 2026. Terms such as “eco-friendly”, “green”, “climate friendly”, “natural” and “biodegradable” can only be used if the product demonstrably achieves excellent environmental performance as verified by an official EU or national certification scheme, or an equivalent third-party verified programme. A self-created label or an internal sustainability assessment does not qualify. The rules go further than just text. Visual elements such as green leaves, water drops or nature-related icons, when placed alongside product descriptions or logos, may be interpreted as implicit environmental claims and could trigger enforcement action.
Sustainability labels must be based on a certification scheme that is open to competitors, developed with expert consultation and verified by an independent body that is legally separate from the scheme owner. Claims about future environmental performance, such as “we will be carbon neutral by 2030”, are only permitted if backed by a detailed, publicly accessible implementation plan with measurable and time-bound targets. Importantly, there is no grandfather clause – products and packaging already in the distribution chain on 27 September 2026 must comply from day one. The directive applies to any business selling to EU consumers regardless of where it is headquartered, making this relevant for every international seller active in the Dutch market.
What happens if I do not comply with the withdrawal button requirement by June 2026?
The consequences operate on multiple levels. The most immediately damaging is the automatic extension of the consumer’s cooling-off period. Under Dutch implementation of the Consumer Rights Directive, if a webshop fails to properly inform consumers about the withdrawal function, the legal cooling-off period extends from 14 days to a maximum of twelve months. This means consumers could cancel purchases made up to a year after the transaction, creating substantial financial exposure for retailers with high order volumes. On the enforcement side, the absence of a compliant withdrawal function constitutes a violation of consumer interests under EU coordinated enforcement rules.
Fines can reach 50,000 euros or 4% of annual turnover when multiple member state authorities cooperate in enforcement actions. In Germany, which has already published its implementing legislation, competitors and consumer protection associations can also issue warnings based on unfair competition law, opening an additional avenue for legal action. Beyond formal penalties, the reputational risk is considerable. Interfaces that make withdrawal difficult or obscure may be classified as dark patterns under the broader consumer protection framework, which carries its own set of enforcement consequences. Retailers operating across multiple EU markets should note that each member state may add country-specific requirements on top of the directive’s minimum standards, so compliance needs to be checked market by market.
Is moving to EU-based fulfilment now financially worthwhile to avoid the new import duties?
The calculation has shifted significantly in favour of EU-based fulfilment, though the answer depends on order volumes, average order values and product mix. Under the new rules, a non-EU seller shipping individual parcels directly to Dutch consumers faces 3 euros in customs duty per item, potentially 2 euros in handling fees per product type, plus existing VAT obligations and customs declaration costs. For a seller shipping 100,000 parcels annually with an average of two items per parcel, the customs duty alone adds 600,000 euros in annual costs that did not exist before July 2026. EU-based fulfilment eliminates these per-item import charges entirely. Goods imported in bulk to an EU warehouse are subject to standard tariff-based duties at the point of bulk import, but individual shipments to consumers within the EU then move as domestic parcels with no additional customs processing.
This also removes the risk of delivery delays caused by customs clearance on individual parcels. The trade-off involves warehousing costs, inventory management complexity and the upfront investment in establishing an EU logistics operation. For high-volume sellers of low-value goods, the break-even point has moved considerably closer. The temporary nature of the 3 euro flat duty adds another dimension – when the EU Customs Data Hub launches around 2028, standard tariff rates will apply to all imports regardless of value, which could increase costs further for sellers who continue shipping directly from outside the EU. Sellers evaluating this decision should also factor in the competitive advantage: EU-established sellers operating under OSS are not subject to the 3 euro duty at all, meaning they can offer lower total prices to Dutch consumers.
Do these regulations apply to me if my company is based outside the EU but I sell to Dutch consumers through a marketplace?
Yes, all five sets of regulations apply to businesses selling to consumers in the Netherlands regardless of where the company is incorporated. The withdrawal button requirement covers any trader who concludes online distance contracts with EU consumers through a webshop, app or trading platform. The customs duty changes target goods shipped from non-EU sellers to EU consumers, with marketplace platforms increasingly treated as the deemed importer or facilitator under EU customs reforms. The Right to Repair directive’s seller obligations apply at the point of sale, meaning the entity that sold the product to the consumer bears the information and warranty obligations – and on many marketplaces, that is the third-party seller.
The greenwashing rules under the EmpCo directive explicitly apply to any trader engaging in commercial practices directed at EU consumers, with no exemption based on company location. For marketplace sellers specifically, there is an additional layer of complexity: platforms such as Amazon, Bol and others are increasingly required to verify seller compliance with EU regulations as part of the Digital Services Act and related legislation. Non-compliant sellers risk not only regulatory enforcement but also suspension or delisting by the marketplace itself. The practical implication is that selling through a marketplace does not shield a business from these obligations. If anything, it adds a second compliance checkpoint, as both the platform and the individual seller can be held accountable.
