Self-manufacture of goods liable to consumer tax

You may manufacture fruit and vegetable juices, mineral water and soft drinks (goods liable to consumer tax) for your own consumption. However, you are not permitted to sell these products.

If you wish to sell goods liable to consumer tax you must register as an entrepreneur with:

  • the Chamber of Commerce and
  • the Tax Administration

Then you need to apply to Customs for an authorisation for the manufacture of goods liable to consumer tax. This is called a 'Vergunning inrichting voor vervaardiging van verbruiksbelastinggoederen' (authorisation for an establishment manufacturing goods liable to consumer tax). More information on this topic is available at: 'You manufacture excise goods and/or goods liable to consumer tax'.

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

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