Self-manufacture of excisable goods

You may manufacture beer and wine for your own consumption. However, you are not permitted to sell beer and wine.

If you wish to manufacture other excisable goods besides beer and wine or if you wish to sell self-manufactured beer and wine you must register as an entrepreneur with:

  • the Chamber of Commerce and
  • the Tax and Customs Administration

In some cases you can also register with the Tax and Customs Administration at the Chamber of Commerce.

Then you need to apply to the Tax and Customs Administration for a licence for the manufacture of excisable goods. This is called a Vergunning accijnsgoederenplaats [excise warehouse licence]. More information on this topic is available at: You manufacture excisable goods and/or goods liable to consumption tax.

Should you have any further questions you can contact the 
Customs Information Line.

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