Filing excise duty and consumer taxes returns

There are three types of excise duty and consumer taxes returns:

  • periodic
  • weekly
  • daily

You make these declarations in Mijn Douane.

Please note!

Always log in using the login data of the head office. This is necessary to retrieve the correct tax return form Does this not retrieve the correct tax return? Then contact the Tax Information Line.

Periodic declarants

  • authorised holders of an excise warehouse
  • authorised holders of an establishment for goods liable to consumer taxes
  • tax representatives

Points to bear in mind

  • When you are required to file periodic excise duty and consumer taxes returns you will be issued a tax return letter with the payment reference. The letter states the latest dates on which the Tax and Customs Administration must have received your return and payment.
  • You are not issued a giro collection form.

Weekly declarants

  • authorised holders, registered addressees
  • recipients of goods liable to consumer taxes

Points to bear in mind

They must file returns and pay excise duty and consumer taxes by no later than the Friday of the week after the week in which they received the excise goods and goods liable to consumer taxes.

Daily declarants

Daily declarants are all declarants who are not periodic declarants or weekly declarants. Daily declarants must file returns and pay excise duty and consumer taxes by no later than the day after the day on which they received the excise goods and goods liable to consumer taxes.

Points to bear in mind

The following are of importance to the digital daily and weekly excise duty and consumer taxes returns:

  • You are not issued a giro collection form.
  • You receive your payment reference via Mijn Douane.

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