You receive excise goods from another EU country

Regular receipt of excise goods under suspension arrangements
from other EU countries

Do you expect to regularly receive excise goods from another EU member state on which the excise duty has not yet been paid in the other EU country? If so, you will need a Registered Business Authorisation.

You can download the Aanvraagformulier Vergunning geregistreerde geadresseerde (Registered Consignee Authorisation application form - only available in Dutch).

Following the receipt of the excise goods you should file a weekly tax return (weekaangifte). This return is to be filed with your customs office no later than the Friday following the week in which you received the goods. For this purpose go to lnloggen Ondernemers (Log in for businesses - only available in Dutch) at belastingdienst.nl. You can also download Informatie over het gebruik van een Vergunning geregistreerde geadresseerde (Notes on using a Registered Consignee Authorisation - only available in Dutch).

Occasional receipt of excise goods under suspension arrangements from other EU countries

If you expect to occasionally receive excisable goods from another EU country and the excise duty has not yet been paid in the other EU country, prior to receiving the goods, you require a Temporary Registered Consignee Authorisation.

This authorisation applies to:

  • 1 transport
  • 1 quantity of goods
  • 1 consignor
  • 1 period

You can download the Aanvraagformulier Vergunning geregistreerde geadresseerde (tijdelijk) (Temporary Registered Consignee Authorisation application form - only available in Dutch)

Following the receipt of the excise goods you should file a tax return. This return is to be filed electronically no later than Friday after the week in which receipt of goods took place. In order to do so, go to lnloggen Ondernemers (Log in for businesses - only available in Dutch) at belastingdienst.nl. For more information about how to use a Temporary Registered Consignee Authorisation you can also download Informatie over het gebruik van een Vergunning geregistreerde geadresseerde (tijdelijk) (Notes on using a Registered Consignee Authorisation and a Temporary Registered Consignee Authorisation - only available in Dutch).

Receipt of excise goods for which excise is paid in another member state

If the excise has already been paid in another EC country, you will not need an authorisation. Prior to the despatch you must inform the tax inspector and provide security for the excise to be paid. Then you need to transport the excise goods to the Netherlands using a simplified Administrative Accompanying Document. Once in the Netherlands you must submit a daily electronic return for the excise goods that you have received no later than one working day after receipt of goods. For more information visit lnloggen Ondernemers (Log in for businesses - only available in Dutch) at belastingdienst.nl.

More information

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

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