Dutch interieurbouwers (interior joinery builders), projectinrichters and main contractors can source guestroom furniture, beds, wardrobes and repeat joinery from Turkey with no duty, and keep their own shop for the one-off pieces on site. Rovers takes the repeat lines: it reads the BOQ and the drawings, prices every line with the Turkish partner factory that fits, issues shop drawings and samples for your approval, follows production, inspects before packing, delivers to site and installs, or delivers to your workshop if your team fits.
The Netherlands already buys this furniture from Türkiye: it was the sixth-largest destination for Turkish exports of HS 9403 furniture in 2025, at USD 89.9 million (UN Comtrade).
Duty, VAT and article 23
| Item | What applies | Source |
|---|---|---|
| Customs duty, wooden furniture (9403 50, 9403 60) | 0% third-country rate; 0% under the customs union | EU tariff (TARIC) via UK Trade Tariff XI view |
| Customs duty, upholstered seats with wooden frames (9401 61) | 0% third-country rate; 0% under the customs union | Same |
| Proof of free circulation | A.TR movement certificate, issued by Turkish customs at export | European Commission, Access2Markets |
| Import VAT (invoer-btw) | 21% standard rate | European Commission, Your Europe (checked 13 Jul 2026) |
| Article 23 licence | Import VAT goes in the VAT return; nothing is paid to customs at entry | Belastingdienst |
The Belastingdienst grants the article 23 licence to a business based in the Netherlands that imports goods from outside the EU regularly and keeps records showing the import VAT due. It is requested in writing from the tax office, and a decision follows within 8 weeks. Lines outside chapter 94’s wooden furniture (metal frames, lighting, mattresses, textiles) have their own codes and are checked one by one on the quote.
Rooms for labour migrants: the SNF norm
Housing for labour migrants run by SNF-registered firms is inspected against the norm of Stichting Normering Flexwonen (SNF); a provider has to meet it to be on the register. Version 13.0 applies from 1 October 2026, and firms that held the SNF mark on 30 September 2026 move to it on 1 January 2027. Its room rules decide the furniture list:
| SNF rule (norm 2.3–2.6) | Requirement | Furniture line it sets |
|---|---|---|
| Bed | One per resident, mattress at least 80 × 200 cm; a double bed at least 160 × 200 cm; 80 cm free above the bed | Single bed frame sized to the mattress |
| Bunk beds | Not allowed since 1 January 2024 | Singles only |
| Chair | One per resident in the bedroom | One chair per bed |
| Wardrobe | At least 0.36 m³ per resident, lockable | A 600 × 500 × 1 200 mm locker-wardrobe is exactly 0.36 m³ |
| Floor area | At least 3.5 m² of bedroom floor per person, counted with the bed, wardrobe and chair in it | Furniture plan drawn to fit before pricing |
| Occupancy | One person per bedroom for new registrations and new locations from 1 Oct 2026 (two if they choose to share, in writing) | Kits counted per room, not per bunk |
New locations from 1 October 2026 also need at least 15 m² of usable living floor area (GBO) per resident (SNF, July 2026). With bunks gone and single rooms the rule for new sites, a room kit is a bed, a mattress, a chair and a lockable wardrobe, plus a desk where the operator wants one. Where a hotel is converted to staff housing, we price the extra lockable wardrobes and chairs that bring each room to the norm.
Road or Rotterdam
| Route | How it runs | Planning figure |
|---|---|---|
| Full truck | Factory to site or workshop by road, one trailer per floor or room type | About 2,727 km (Fluent Cargo, market data) |
| Container | Mersin to Rotterdam, then truck | About 18 days at sea, sailings every 1–2 days (Fluent Cargo, market data) |
A large single delivery goes by container through Rotterdam. Phased hotel work goes by truck, one floor or one room type per trailer.
Standards Dutch specs ask for
| Item | What the spec usually names | Notes |
|---|---|---|
| Board and furniture emissions | Regulation (EU) 2023/1464: 0.062 mg/m³ for furniture and wood-based articles from 6 Aug 2026 | Board test reports are matched to it |
| Wall panelling and fixed joinery | Reaction-to-fire class under EN 13501-1, as the building’s fire design sets it | Tested on the build-up we make |
Lead time and documents
Lead time is counted from approved shop drawings and samples. Each shipment travels with a commercial invoice and packing list (one line per item code, room type and floor), the A.TR, and a CMR note by road or a bill of lading by sea. The Dutch importer’s EORI number goes on the customs declaration.
What to send us
Send the BOQ or bestek, the drawings, the brand standard or the SNF room plan, the site or workshop postcode and the date the rooms must be ready. Tell us which lines your own shop makes, and we price the rest.
- European Commission, Access2Markets: EU–Türkiye Customs Union (A.TR movement certificate) · accessed 2026-10-04
- UK Trade Tariff, Northern Ireland (EU tariff) view: 9403 50 00, 9403 60 10, 9403 60 90, 9401 61 00 — third-country duty 0.00%; Türkiye customs union 0.00% · accessed 2026-10-04
- European Commission, Your Europe: VAT rates by EU country (Netherlands standard rate 21%; last checked 13 Jul 2026) · accessed 2026-10-07
- Belastingdienst: Vergunning artikel 23 aanvragen (import VAT in the VAT return; conditions; decision within 8 weeks) · accessed 2026-10-07
- UN Comtrade: Türkiye exports of HS 9403 by partner, 2025 (Netherlands USD 89.9m, sixth) · accessed 2026-10-07
- Stichting Normering Flexwonen: Norm voor huisvesting van arbeidsmigranten, versie 13.0, valid from 1 Oct 2026 (norms 2.3–2.6: 3.5 m² per person, bed 80 × 200 cm and a chair, no bunk beds since 1 Jan 2024, lockable wardrobe 0.36 m³) · accessed 2026-10-07
- Stichting Normering Flexwonen: Verdere aanscherping huisvestingsnorm per 1 oktober 2026 (28 Jul 2026): 15 m² GBO per resident and one person per bedroom for new registrations and new locations · accessed 2026-10-07
- Stichting Normering Flexwonen: Nieuws over nieuwe aangepaste norm per 1 oktober 2026 (1 Oct 2026): firms holding the SNF mark on 30 Sep 2026 move to the new norm from 1 Jan 2027 · accessed 2026-10-07
- Market data: Fluent Cargo, Turkey to Netherlands routes: container Mersin–Rotterdam about 18 days, sailings every 1–2 days; road about 2,727 km · accessed 2026-10-07
- EUR-Lex: Commission Regulation (EU) 2023/1464, formaldehyde (0.062 mg/m³ from 6 Aug 2026) · accessed 2026-10-04
- CEN: EN 13501-1:2018 Fire classification of construction products · accessed 2026-10-04