Receiving excisable goods from another EU-country

Publication date 02-09-2025 | Last update 13-03-2026 | Information page

Do you receive excise goods under suspension arrangements from other EU countries? Check whether you need an authorisation.

1. Regular receipt of excise goods under suspension arrangements from other EU countries

Do you expect to regularly receive excise 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.

How to apply for authorisation

You can apply for this authorisation with the Aanvraagformulier Vergunning geregistreerde geadresseerde (only available in Dutch).

Weekly return filing

After receiving the excise goods, you must submit a weekly tax return (weekaangifte). This return must be filed with your customs office no later than the Friday following the week in which the goods were received. You can submit the return via Mijn Douane.

More information

For more information on how to use a Registered Business Authorisation, download:

• Informatie over het gebruik van een Vergunning geregistreerde geadresseerde (only available in Dutch).

2. Occasional receipt of excise goods under suspension arrangements from other EU countries

Does your company occasionally receive excise goods from another EU country, and was the excise duty paid in the country of dispatch? If so, you must have a Temporary Registered Consignee Authorisation before you receive the shipment.

This authorisation applies to:

1. Shipment
2. Specific quantity of goods
3. Sender
4. Time period

How to apply for authorisation

You can apply for this authorisation with the Aanvraagformulier Vergunning geregistreerde geadresseerde (only available in Dutch). For this authorisation, you must provide a guarantee for any excise duty that may be due.

Requirements in the other EU country

The excise goods must be sent by a certified sender in the EU country the goods are sent from.

More information

For more information on how to use a Temporary Registered Consignee, download:

• Informatie over het gebruik van een Vergunning geregistreerde geadresseerde (only available in Dutch).

Contact

• 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.