Excise duty and consumer tax

Read for excise duties and consumer tax

Excise duty and consumer tax

Do you import excise goods or consumer tax goods? Or do you manufacture those goods in the Netherlands? This section explains what you need to do. Excise goods are products containing alcohol, tobacco products and mineral oils. Consumer tax goods are non-alcoholic drinks.

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Particulars per type of excise product

You must pay excise duty for certain products. For example for beer, wine, tobacco products, petrol and diesel. See the particulars per type of excisable goods.

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Particulars for goods liable to consumer tax

You must pay excise duty for certain products. For example for beer, wine, tobacco products, petrol and diesel. See the particulars per type of excisable goods.

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You transport excise goods or you have these goods transported

There are rules governing the transport of excise goods in the EU. There are different rules for excise goods for which the duties have been paid and those for which the duties have not yet been paid.

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You receive excise goods from another EU country

Do you receive excise goods from another EU country? If so, you will need an authorisation.

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You receive goods liable to consumer tax from another EU country

Do you receive goods liable to consumer tax from another EU country? If so, you will need to submit a daily return.

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You import excise goods or goods liable to consumer tax from a non-EU country

If you import excise goods or goods liable to consumer tax from a non-EU country to the Netherlands, you are liable for the payment of excise duties or consumer tax.

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You manufacture excise goods and/or goods liable to consumer tax

Do you intend to manufacturer goods subject to consumer tax and/or excise goods in the Netherlands? If so, you will need an authorisation.

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You store large quantities of excise goods and/or goods liable to consumer tax

Do you intend to store goods subject to consumer tax and/or excise goods in the Netherlands? If so, you will need an authorisation.

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You wish to file an excise duty return for a supplier in another EU country (Distance Selling)

Do you intend to declare the excise duties on behalf of a supplier in another EU country? In that case you will in certain cases need: an Authorisation for Distance Selling as a Tax Representative.

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Exemption from excise duty and/or consumer tax

Under certain conditions you can be exempted from excise duties.

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