Exemption from excise duty and/or consumer tax
Excisable goods
Under certain conditions, you can be exempted from excise duty. Examples include:
- Beer, wine, intermediate products and other alcoholic products used directly or as a constituent part of a semi-finished product for producing food
- Other alcoholic products not intended for internal use by humans
- Other alcoholic products used for manufacturing medicines
- Mineral oils not intended for use as motor fuel or fuel for heating
- Cigarettes and pipe/cigarette tobacco manufactured from substances other than tobacco and intended for medicinal purposes
You can also be exempted from paying excise duty on excisable goods used as raw materials for producing non-excisable goods. An Authorisation may be required depending on the type of exemption. For more information, please contact Customs.
You can download the Application for an excise duty exemption Authorisation (only available in Dutch).
Goods liable to consumer tax
You can be exempted from consumer tax for non-alcoholic drinks and a few other products. Examples include:
- Fruit and vegetable juices intended for use as a nutritional supplement for children, or for medicinal purposes
- Non-alcoholic drinks, chewing tobacco or snuff used as a raw material for producing goods other than non-alcoholic drinks, chewing tobacco or snuff
An Authorisation may be required depending on the type of exemption. For more information, please contact Customs.
You can download the Application for a consumer tax exemption Authorisation (only available in Dutch).
