Exemption from excise duty and/or consumer tax

Excise goods

Under certain conditions, you can be exempted from excise duty. Examples include:

  • beer, wine, intermediate products and ethyl alcohol used directly or as a constituent part of a semi-finished product for producing food
  • ethyl alcohol not intended for internal use by humans
  • ethyl alcohol used for manufacturing medicines
  • mineral oils not intended for use as motor fuel or heating fuel
  • cigarettes and pipe/cigarette tobacco manufactured from substances other than tobacco and intended for medicinal purposes

You can also be exempted from paying excise duty on excise goods used as raw materials for producing non-excise goods. An authorisation may be required depending on the type of exemption. For more information, please contact Customs.

You can download the Aanvraag Vergunning vrijstelling accijns (application for an excise duty exemption authorisation - only available in Dutch).

More information: Informatie over het gebruik van een Vergunning vrijstelling accijns (only available in Dutch).

Goods liable to consumer tax

You can be exempted from consumer tax for non-alcoholic drinks. Examples include:

  • alcoholic beverages which are used as raw materials for making products other than alcoholic beverages

An authorisation may be required depending on the type of exemption. For more information, please contact Customs for businesses.

You can download the Aanvraag Vergunning vrijstelling verbruiksbelasting (application for a consumer tax exemption authorisation - only available in Dutch).

More information: Informatie bij het gebruik van een Vergunning vrijstelling verbruiksbelasting (only available in Dutch).

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