Excise duty and consumption tax

This information is provided by

Netherlands Enterprise Agency, RVO

Last updated on

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 tax on these goods.

Excise duty

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

Manufacturers, traders and importers have to pay excise duties to the Dutch Tax and Customs Administration (Belastingdienst). The excise duties are incorporated in the price paid by the consumer. You can find the amount of excise duty (accijns) you have to pay and on which products in the Dutch-language Tariff list.

Consumption tax

You have to pay consumption tax (verbruiksbelasting) on the following alcoholic and non-alcoholic beverages:

  • fruit juices
  • vegetable juices
  • mineral water
  • lemonade (including cordial)
  • non-alcoholic beer
  • low-alcohol beer (less than 0.5% alcohol)
  • drinks with a maximum of 1.2% alcohol

You can find the amount of consumption tax (verbruiksbelasting) you have to pay and on which products in the Dutch-language Tariff list.

Filing excise duty and consumption tax

You must with Dutch Customs. The amount you have to pay depends on the products and the quantities. You can find the rates in the Tariff list (in Dutch).

Exemption from excise duty and consumption tax

You can be exempted from excise duty and consumption tax under certain conditions. You may need authorisation, depending on the type of exemption. View the full summary with exemptions.

This information is provided by

Netherlands Enterprise Agency, RVO