Excise duty and consumer tax
Read for excise duties and consumer tax
Excise duty and consumer tax - general
You need to pay duties or consumer tax on some of the goods you use.
Filing excise duty and consumer taxes returns
There are three types of excise duty and consumer taxes returns: periodic, daily, and weekly.
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.
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.
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.
You receive excise goods from another EU country
Do you receive excise goods from another EU country? If so, you will need an authorisation.
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.
You import excise goods or consumer tax goods 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.
You manufacture excise goods 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.
You store large quantities of excise goods 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.
Excise duty return for the supply of excise goods to private individuals from another EU country
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.
Exemption from excise duty and/or consumer tax
Under certain conditions you can be exempted from excise duties.
