• What are excisable goods and goods liable to consumption tax?
  • Self-manufacture of excisable goods
  • Self-manufacture of goods liable to consumption tax

Self-manufacture of goods liable to consumption tax

• may manufacture fruit and vegetable juices, mineral water and soft drinks (goods liable to consumption tax) for your own consumption. However, you are not permitted to sell these products.
• If you wish to sell goods liable to consumption tax you must register as an entrepreneur with:
• the Chamber of Commerce and
• the Tax and Customs Administration

In some cases you can also register with the Tax and Customs Administration at the Chamber of Commerce.

Then you need to apply to the Tax and Customs Administration for a licence for the manufacture of goods liable to consumption tax. This is called a Vergunning inrichting voor vervaardiging van verbruiksbelastinggoederen [licence for an establishment manufacturing goods liable to consumption tax]. More information on this topic is available at at: You manufacture excisable goods and/or goods liable to consumption tax

Should you have any further questions you can contact the Customs Information Line

Private

• Travel baggage
• Internetpurchases
• Removal goods
• Excise duties and consumption taxes

Business

• Entry
• Import
• Storage
• Transport of goods
• Export
• Export (ECS Exit)
• Safety, health, economy and environment (VGEM)
• Excise duties and consumption taxes