• 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 import excisable goods or goods liable to consumer tax from a non-EU country

If you import excisable goods or goods liable to consumer tax into the Netherlands from a non-EU country, you must pay excise duty or consumer tax.

Exceptions

You do not need to pay excise or consumer tax if you meet the following 3 conditions:

• the goods are transported immediately after import
• with a transport authorisation to a warehouse
• a location for consumer tax goods

You are then required to file a return with respect to the customs regulation for entering the free market upon import. In such a case the procedures that are mentioned in the explanatory notes of the return will apply.

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