From 1 July 2021, the European Union applied new import rules. Before then, you could order products from outside the EU, and no import duties applied if it had a value of under 22 euros. Now, ALL products from outside the EU attract VAT and handling fees.
More information is below in the image, or online via the link. This applies to purchasing from outside of the EU and having a package sent to the Netherlands.
https://www.postnl.nl/en/campaigns/receiving-from-abroad/
If you are sending a parcel from Australia to the Netherlands as a GIFT, then at time of writing this is free of customs duties and fees to a maximum of 45 euros, but has to be clearly marked as a gift. More information here:
https://www.postnl.nl/en/receiving/parcels/receiving-from-abroad/
Dutch Australian 