Go directly to content
Go directly to filters
Go directly to footer
Receiving, importing or transporting goods
Publication date 02-09-2025 | Last update 30-10-2025 |
Is your business receiving, importing or transporting excisable goods and/or goods liable to consumer tax? Read more information below.
Receiving excisable goods from another EU-country
Do you receive excise goods under suspension arrangements from other EU countries? Check whether you need an authorisation.
Receiving goods liable to consumer tax from another EU-country
Do you receive goods liable to consumer tax from another EU country? You do not require a Customs Authorisation. You should still file a daily return for the goods liable to consumer tax that you receive.
Importing excisable goods or goods liable to consumer tax from a non EU-country
If you import excise goods or goods liable to consumer tax into the Netherlands from a non-EU country, you must pay excise duty or consumer tax.
Transporting excisable goods or you have these goods transported
Transporting excise goods within the European Union is subject to a number of rules. Different rules apply to the transport of excise goods.