Before you store excisable goods and/or goods liable to consumer tax in the Netherlands you always need: a Authorisation to store goods in an excise (only available in Dutch) and/or a Authorisation for an establishment to store excisable goods (only available in Dutch).
The excisable goods or goods liable to consumer tax are stored in your excise warehouse or your establishment for goods liable to consumer tax subject suspension of excise duty. You do not have to pay excise duty or consumer tax until you remove the goods from your excise warehouse or establishment for goods liable to consumer tax. You will pay the excise duty or consumer tax due periodically in arrears.
Each year you must store minimum quantities in an excise warehouse or an establishment for goods liable to consumer tax to obtain permission for an excise warehouse or an establishment for goods liable to consumer tax. These minimum quantities are shown in the table below. Exception: In an excise warehouse the quantities may be lower if you transfer substantial quantities of goods directly to other Member States.
| Type of goods | Quantity |
|---|---|
| Beer | 40,000 litre |
| Wine | 10,000 litre |
| Intermediate products | 7,500 litre |
| Other alcoholic products | 5,000 litre |
| Mineral oil | 1,000.000 litre (except for LPG and heavy fuel oil) |
| LPG | 50,000 kilos |
| Heavy fuel oil | 1,000,000 kilos |
| Non-alcoholic beverages | 50,000 litre |
The Authorisation sets out among other things at what location you may manufacture and store excisable goods or goods liable to consumer tax.
No quantities apply to tobacco products (cigars, cigarettes, pipe/cigarette tobacco, snuff and chewing tobacco). Storage of tobacco products without excise duty stamp or revenue stamp is only possible if the tobacco products are not destined for the Dutch market.
You can download (only available in Dutch) the:
You need to file an electronic return periodically for the payable customs excise or consumer tax that is due with the authorisation to manufacture goods in a warehouse or the authorisation to manufacture goods in an excisable goods location. For this purpose go to the log in for businesses (only available in Dutch) of www.belastingdienst.nl. The period for which you need to file the return is mentioned in the license.
You can download the brochure download electronic return (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.
