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 must pay consumption tax on these goods.

Excise duty

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.

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

List of tariffs

The excisable goods and goods which are subject to consumption tax are divided into tariff categories. You can find these 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. View the full summary with exemptions.

This information is provided by

Netherlands Enterprise Agency, RVO