You manufacture excise goods and/or goods liable to consumer tax
Before you start manufacturing excise goods and/or goods liable to consumer tax in the Netherlands you always need: a 'Vergunning vervaardiging in een accijnsgoederenplaats' (Authorisation to manufacture goods in an tax warehouse) and/or a 'Vergunning inrichting voor de vervaardiging van verbruiksbelastinggoederen' (Authorisation for an establishment to manufacture goods that are liable to consumer tax).
The manufactured excise goods or goods liable to consumer tax are stored under suspension of the excise duty in your tax warehouse or in your establishment for goods liable to consumer tax. You do not have to pay excise duty or consumer tax until you remove the goods from your tax warehouse or your establishment for goods liable to consumer tax. You will pay the excise duty or consumer tax periodically in arrears.
The Authorisation states among other things the location where you may manufacture and store excise goods or goods liable to consumer tax. (A house does not qualify as a location.)
Download application forms and information
You need to file an electronic return periodically for the payable customs excise or consumer tax that is due with the authorisation to manufacture goods in a warehouse or the authorisation to manufacture goods in an excise goods location. You will find your electronic return in Inloggen ondernemers (Log in for businesses - only available in Dutch) at belastingdienst.nl. The period over which you need to file a return is mentioned in the authorisation. You will find the tariffs in the Tarievenlijst Accijns en verbruiksbelastingen - (tariff list - only available in Dutch).
For more information, please visit site section Digitaal aangeven (only available in Dutch).
Do you have questions about filing a return electronically? Contact the Tax Information Line Non-resident Tax Issues.
Do you have questions about customs excise or consumer tax? Contact the Customs Information Line: 0800 - 0143 (free of charge). Calling from abroad? Please dial: +31 45 574 30 31.