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Particulars per type of excisable product

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The following section shows the particulars of each excisable product and all goods liable to consumer tax.

Particulars per excisable product:

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

More information? Call the Customs Information Line.

Beer

The potential extract of beer determines the amount of excise duty payable. The potential extract is the content of dissolved substances in the original wort of the beer, added to the content of the substances added after the fermentation process of the beer. The potential extract is expressed as percent Plato.

Beer mixed with a non-alcoholic drink is referred to as a soft drink if the alcohol percentage does not exceed 0.5%. Soft drinks are liable to consumer tax, not excise duty.

A reduced excise duty tariff will sometimes apply to beer brewed by small breweries. You can apply for this if you can prove that your brewery:

  • is an independent enterprise
  • is economically independent from other beer breweries
  • does not produce beer under licence
  • did not brew more than 200,000 hectolitres in the previous calendar year
  • uses installations that are not physically attached to other beer breweries

Wine

The alcohol in wine is only generated through a natural fermentation process. There are separate excise duty tariffs for sparkling and non-sparkling wines. The alcohol percentage of wine determines the amount of excise duty you must pay.

Intermediate products

Intermediate products include port, sherry and vermouth. Alcohol has been added to intermediate products after the natural fermentation process.

Different excise duty tariffs apply to sparkling intermediate products and non-sparkling intermediate products.

If the drink contains more than 22% alcohol, the product is termed an: 'other alcoholic product'.

Other alcoholic products

Other alcoholic products are:

  • ethyl alcohol
  • distilled drinks
  • other drinks with an alcohol percentage of above 1.2%, not listed as beer, wine or an intermediate product

Tobacco products

Tobacco products liable to excise duty are: cigarettes, cigars, pipe/cigarette tobacco.

Retail packages of cigarettes, cigars and pipe/cigarette tobacco must have an excise stamp. This stamp shows the consumer price.

Chewing tobacco and snuff are products that are liable to consumer tax, and not excise duty. Chewing tobacco and snuff therefore have a revenue stamp (belastingzegel) instead of an excise stamp (accijnszegel).

Mineral oils

The mineral oils liable to excise duty are:

  • light oils (petrol)
  • semi-heavy oils (petroleum)
  • gas oils (diesel)
  • heavy fuel oils
  • liquefied petroleum gas (LPG)
  • methane

Other products can also be designated as mineral oils. Vegetable oil used as motor fuel or fuel for heating can also be considered to be a mineral oil. Excise duty must then be paid as well.

There are 2 types of tax for mineral oil:

  • excise duty
  • levy on stocks of petroleum products

The Tarievenlijst Accijns en verbruiksbelastingen (Tariff list - only available in Dutch) shows which tax is payable for each product.

There is a reduced excise duty tariff for, among other things, semi-heavy oil and gas oil not used for powering motor vehicles on the public highway. Exemption is needed for stocking this reduced-tariff oil or gas oil in tanks for pumps enabling sales to third parties (filling stations). You can download the Aanvraag Vergunning voorhanden hebben laagbelaste halfzware olie of gasolie in tanks bij een afleveringspomp (only available in Dutch).

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