Paying excise duty if you enter the Netherlands from another EU country

Are you entering the Netherlands from another EU country? And are you taking no more excise goods with you than the following quantities?

  • 110 litres of beer
  • 90 litres of wine, including a maximum of 60 liters of sparkling wine
  • 20 litres of fortified wine, such as sherry or port
  • 10 litres of spirits, such as whisky, cognac or jenever
  • 800 cigarettes
  • 400 cigarillos (cigars of a maximum weight of 3 grams each)
  • 200 cigars
  • 1 kilogram of smoking tobacco (hookah tobacco is also smoking tobacco)

In that case you are not liable for the payment of excise duties when entering the Netherlands. Customs assumes that the goods are for your own use. You are not required to declare the goods.

Example

You are travelling from France to the Netherlands. You have purchased 30 litres of beer, 90 litres of wine (not sparkling), 650 cigarettes and 2 litres of whisky at an ordinary shop in France. You take all of the goods to the Netherlands. In that case you are not liable for the payment of excise duties in the Netherlands if the drink and cigarettes are for your own consumption.

Please note!

Are you taking more excise goods with you than the quantities given above? In that case Customs may look into whether the goods are indeed for your own consumption. If not, you will be required to pay excise duties.

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