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 and Customs Administration

Then you need to apply to the Customs Administration 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: 0800 - 0143 (free of charge). Calling from abroad? Please dial: +31 45 574 30 31.

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