Particulars for goods liable to consumer tax

Particulars for:

• fruit an vegetable juices
• soft drinks
• mineral water
• chewing tobacco and snuff

You will find the amount of consumer tax payable on each product in the Tarievenlijst Accijns en verbruiksbelastingen (Tariff list - only available in Dutch).

Fruit and vegetable juices

Consumer tax is payable on pure fruit juice, pure vegetable juice and mixtures of the two.

Mixtures of fruit juices and water (nectar) count as fruit juices for the purposes of consumer tax if they contain a certain percentage of fruit juice or pulp.

The determining factor when calculating the consumer tax payable on fruit and vegetable juices in concentrated form (for example in crystal or powder form) is: the amount of drink created when the concentrated drink is made suitable for consumption.

Soft drinks

Consumer tax is payable on soft drinks:

• fruit and vegetable juices diluted with water
• sweetened and aromatic drinks (such as non-alcoholic liqueurs)
• non-alcoholic beer
• low-alcohol beer containing up to a maximum of 0.5% alcohol
• other drinks containing up to a maximum of 1.2% alcohol
• non-alcoholic drinks to which aromas and flavourings have been added and which are intended to be consumed cold (such as iced tea)
• whey drinks

The determining factor when calculating the amount of consumer tax payable on soft drinks in concentrated form (for example in crystal, powder or liquid form, such as syrup) is the amount of soft drink created at the moment the soft drink becomes suitable for consumption. Exception: When supplying retail packaging for domestic use, you must always multiply the amount of solid or concentrated product by 3.

Mineral water

Consumer tax is payable on the following types of water:

• natural and fabricated mineral water
• soda water
• water in retail packaging intended for human consumption

Chewing tobacco and snuff

Chewing tobacco and snuff are products that are liable to consumer tax instead of excise duty like Particulars per type of excisable product. Retail packages of chewing tobacco and snuff should always have a revenue stamp. This shows the consumer price.