• Excise duty and consumer tax
• Particulars per type of excisable product and goods liable to consumer tax
• You transport excisable goods or you have these goods transported
• You receive excisable goods from another EU country
• You receive goods liable to consumer tax from another EU country.
• You import excisable goods or goods liable to consumer tax from a non-EU country
• You manufacture excisable goods and/or goods liable to consumer tax
• You store large quantities of excisable goods and/or goods liable to consumer tax
• You wish to file an excise duty return for a supplier in another EU country
• Exemption from excise duty and/or consumer tax

You receive excisable goods from another EU country

Occasional receipt of excisable goods from other EU countries

If you expect to occasionally receive excisable goods from another EU country and the excise duty has not yet been paid in the other EU country, you require prior to receiving the goods, a (single) Non-Registered Business Authorisation.

You can download the Aanvraagformulier Vergunning niet-geregistreerd bedrijf (only available in Dutch) (Non-Registered Business Authorisation application form). Following the receipt of the excisable goods you should file a daily return (dagaangifte) in the Netherlands. This return is to be filed electronically with your customs office no later than 1 workday following the day on which you received the goods. You can download the Informatie over het gebruik van een Vergunning niet-geregistreerd bedrijf (only available in Dutch) (Information about using a Non-Registered Business Authorisation).

No Authorisation is required if the excise duty was already paid in the other EU country. You should still file a daily return in the Netherlands for the excisable goods you received. This return should be filed not later than 1 workday following the day of receipt. For this purpose go to the log in for businesses (only available in Dutch) of www.belastingdienst.nl.

Regular receipt of excisable goods from other EU countries

Do you expect to regularly receive excisable goods from another EU Member State on which the excise duty has not yet been paid in the other EU country? If so, you will need a Registered Business Authorisation.

You can download the Aanvraagformulier voor de Vergunning geregistreerd bedrijf (only available in Dutch) (Registered Business Authorisation application form). Following the receipt of the excisable goods you should file a weekly return (weekaangifte). This return is to be filed with your customs office no later than on the Friday following the week in which you received the goods. For this purpose go to the log in for businesses (only available in Dutch) of www.belastingdienst.nl. You can download Informatie over het gebruik van een Vergunning geregistreerd bedrijf (only available in Dutch) (information on using a Registered Business Authorisation).

No Authorisation is required if the excise duty was already paid in the other EU country. You should still file a daily return for the excisable goods you received. This return should be filed with your customs office no later than 1 workday following the day on which you received the goods. For this purpose go to the log in for businesses (only available in Dutch) of www.belastingdienst.nl.

More information

You can download the brochure Filing a return electronically (only available in Dutch) for more information.

Do you have questions about filing a return electronically?
Contact the Tax Information Line Non-resident Tax Issues.

Do you have questions about customs excise or consumer tax?
Contact the Customs Information Line.

Fast-track to

• the log in for businesses (only available in Dutch) of www.belastingdienst.nl.

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