Self-manufacture of excise goods

You may manufacture beer and wine for your own consumption. However, you are not permitted to sell beer and wine.

If you wish to manufacture other excise goods besides beer and wine or if you wish to sell self-manufactured beer and wine you must register as an entrepreneur with:

• the Chamber of Commerce and
• the Tax Administration

Then you need to apply to Customs for an authorisation for the manufacture of excise goods. This is called a 'Vergunning accijnsgoederenplaats' (excise warehouse authorisation). More information on this topic is available at: 'You manufacture excise goods and/or goods liable to consumption tax'.

Should you have any further questions you can contact the Customs Information Line.