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

If you import excise goods or goods liable to consumer tax into the Netherlands from a non-EU country, you must pay excise duty or consumer tax.

Excise goods exceptions

As a registered consignor you will not pay excise if you bring the excise goods from the point of entry to the following locations:

• an excise goods place
• a bonded warehouse
• an established registered consignee in another EU country
• a place where the goods leave the territory of the European Union
• an established consignee in another EU country as under Article 69 of the Excise Duty Act

You are a Registered Consignor if you have an authorisation from Customs. In addition, prior to transporting excise goods, you must provide security for the excise duty that you may have to pay.

You can download the following:

• Aanvraag Vergunning geregistreerde afzender (Registered Consignor Request Form - only available in Dutch)
• Informatie over het gebruik van een Vergunning geregistreerde afzender (Notes on using a Registered Consignor Authorisation - only available in Dutch)

Exceptions for taxable consumer goods

You do not have to pay consumption tax if you transport the taxable consumer goods immediately after bringing them in with transport instructions to a tax warehouse for taxable consumer goods.

You have to declare the excise goods and the taxable consumer goods for the customs regulation: bringing imported goods into free circulation. In that case, the procedures in the explanatory notes to the tax return form apply.