Excise duty and consumption tax

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

View the particulars per product type.

You incorporate the excise duty in the consumer price. You can find the amount of excise duty 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
• 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

You must file excise duty and consumption tax with the Customs Administration of the Netherlands. The amount you have to pay depends on the products and the quantities. You can find the rates in the Tariff list (in Dutch).

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

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).