Self manifacture of excisable goods or goods liable to consumption tax

Publication date 02-09-2025 | Last update 30-10-2025 | Webpage

Do you make beer, wine, fruit juices, vegetable juices, mineral water and/or soft drinks for your consumption? If so, you don't need a Customs authorisation.

Do you sell the home-made products? Or do you make goods other than beer or wine for which duties or consumer tax are payable in the shop? In that case you need a Customs authorisation. 

What are excise goods and goods liable to consumer tax?

Excise goods are:

• beer
• wine and intermediate products (for instance sherry and port)
• other products containing alcohol (for instance spirits)
• tobacco products (for instance cigarettes, cigars and pipe/cigarette tobacco)
• mineral oil (for instance petrol, diesel oil and LPG)

Goods liable to consumer tax are:

• soft drinks
• fruit and vegetable juices

Self-manufacture of goods liable to consumer tax

You are permitted to make fruit and vegetable juices and soft drinks (goods liable to consumer tax) for your own consumption. But you are not permitted to sell these goods. 

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Self-manufacture of excise goods

You are permitted to make beer and wine for your own consumption. But you are not permitted to sell beer and wine. Are you planning to make excise goods other than beer and/or wine?

• Read more about self manufacture of excise goods