You store large quantities of excise goods and/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).

Application form for and information about the tax warehouse or establishment for goods liable to consumer tax

You can download the following:

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 Inloggen Ondernemers (log in for businesses - only available in Dutch) at belastingdienst.nl. The period for which you need to file the return is mentioned in the authorisation.

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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