You store large quantities of excise goods or goods liable to consumer tax
Before you store excise goods and/or goods liable to consumer tax in the Netherlands you always need: an authorisation to store goods in a tax warehouse (only available in Dutch) and/or an authorisation for an establishment to store excise goods (only available in Dutch).
The excise goods or goods liable to consumer tax are stored in your tax warehouse or your establishment for goods liable to consumer tax subject suspension of excise duty. You do not have to pay excise duty or consumer tax until you remove the goods from your tax warehouse or establishment for goods liable to consumer tax. You will pay the excise duty or consumer tax due periodically in arrears.
Each year you must store minimum quantities in a tax warehouse or an establishment for goods liable to consumer tax to obtain permission for a tax warehouse or an establishment for goods liable to consumer tax. These minimum quantities are shown in the table below. Exception: in tax warehouses the quantities may be lower if you transfer substantial quantities of goods directly to other member states.
| Type of goods | Quantity |
|---|---|
|
Beer |
40,000 litre |
|
Wine |
10,000 litre |
|
Intermediate products |
7,500 litre |
|
Other alcoholic products |
5,000 litre |
|
Mineral oil |
1,000.000 litre (except for LPG and heavy fuel oil) |
|
LPG |
50,000 kilos |
|
Heavy fuel oil |
1,000,000 kilos |
|
Non-alcoholic beverages |
50,000 litre |
The authorisation sets out among other things at what location you may store excise goods or goods liable to consumer tax (a house does not qualify as a location).
Storage for tobacco products
No quantities apply for the storage of tobacco products (cigars, cigarettes, pipe/cigarette tobacco).
Download application forms and information
- Aanvraag Vergunning accijnsgoederenplaats (Application for a tax warehouse - only available in Dutch)
- Informatie over het gebruik van een vergunning opslag in een accijnsgoederenplaats (Information on the use of an Authorisation to store goods in a tax warehouse - only available in Dutch)
- Aanvraag Vergunning inrichting verbruiksbelastinggoederen (Application for establishment to store goods liable to consumer tax - only available in Dutch)
- Informatie over het gebruik van een Vergunning voor opslag van verbruiksbelastinggoederen (Information on the use of an Authorisation for an establishment to store goods liable to consumer tax - only available in Dutch)
Periodical return
You need to file an electronic tax return periodically for the excise duty which shall become chargeable at the time of release for consumption. For this purpose go to Mijn Douane.
The period for which you need to file the return is mentioned in the authorisation.
More information
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.
