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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 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.
You may also need to submit details of transport of excisable goods if you send ore receive these to or from another EU country.
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
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.