Excise duty and consumption tax

Do you import consumer goods or other excisable goods into the Netherlands? Or do you produce such products in the Netherlands? You may have to pay consumption tax and excise duty on these goods.

Excise duty

Excise duty (accijns) is a tax you must pay for a number of consumer goods. In the Netherlands you need to pay excise duties on the following consumer goods:

• alcoholic beverages such as beer and wine
• tobacco products such as cigarettes and cigars
• mineral oils such as petrol, diesel, and LPG

View the particulars per product type.

You include the excise duty in the consumer price.

Consumption tax

You pay consumption tax (verbruiksbelasting), also called consumer tax, on drinks with little or no alcohol. For example:

• fruit juices
• vegetable juices
• lemonade (including syrup, non-alcoholic liqueurs, iced teas, and whey drinks)
• non-alcoholic beer
• low-alcohol beer (0.5% alcohol or less)
• drinks with a maximum of 1.2% alcohol (including cordial)

Goods from abroad

Goods from another EU country

Do you receive excise goods from another EU country? You may need an authorisation, depending on your situation. Check with Dutch Customs which rules apply when you receive excise goods from another EU country.

Do you receive goods liable to consumer tax from another EU country? You do not need an authorisation from Dutch Customs, but you must file a return and pay consumption tax. Read more about receiving goods liable to consumer tax from another EU country.

Goods from a non-EU country

Do you import excise goods or goods liable to consumer tax from a non-EU country? You must pay excise duty or consumption tax. Exceptions may apply.

How much will you have to pay?

The amount of excise duty or consumption tax you have to pay depends on the products and the quantities. You can find the rates in the Tariff list.

Filing excise duty and consumption tax

You do not always have to file a return. Whether you must file, and how, depends on your situation. Check with Dutch Customs which return you need to file.

Do you file a periodic, weekly, or daily return? Then you file it via Mijn Douane (in Dutch).

You may also need to submit details of transport of excisable goods if you send them to or receive them from other EU countries.

Exemption from excise duty and consumption tax

You can be exempted from excise duty and consumption tax under certain conditions. You can for example get an exemption from paying excise duty if you use alcohol in foodstuffs or in other products that are not meant for general consumption, such as medicine. As a buyer, you may need an Excise duty exemption licence (in Dutch).

You can also be exempted from consumption tax. You may need to apply for a Consumption tax exemption licence, depending on the type of exemption (in Dutch).