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.
- 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 you have to pay and on which products in the Dutch-language Tariff list. View the particulars per product type.
You have to pay consumption tax (verbruiksbelasting) on the following alcoholic and non-alcoholic beverages:
- fruit juices
- vegetable juices
- mineral water
- lemonade (including syrup, non-alcoholic liqueurs, iced teas, and whey drinks)
- non-alcoholic beer
- low-alcohol beer (less than 0.5% alcohol)
- drinks with a maximum of 1.2% alcohol (including cordial)
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 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. Buyers 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).