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If you import excisable goods or goods which are subject to consumption tax into the Netherlands or produce such goods in the Netherlands, you must pay tax on the consumption these 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 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, lower strenght beer (less than 0.5% alcohol) and drinks with a maximum of 1.2% alcohol.
List of tariffs
The excisable goods and goods which are subject to consumption tax are divided into tariff categories. These can be found in the tariff list (Dutch).
Exemption from excise duty and consumption tax
You can be exempted from excise duty and consumption tax under certain conditions. View the full summary with exemptions.