Excise-duty

In the Netherlands excise is levied on the following products:

• Alcoholic products
• Non-alcoholic beverages (consumption tax)
• Mineral oils
• Tobacco

We will limit ourselves here to the first two.

Alcohol

Alcoholic beverage tax is levied on beer, wine, intermediate products and spirits. The tariffs that are due for these products can be seen on the website of the Commodity Board for Wine.

Alcoholic beverage tax is due in the following cases:

• At the production of alcohol
• At the import
• At the transfer from another EU-country.

Excise Goods Place (EGP)

A company can have alcoholic products in storage on which excise has already been charged or not. For excised products the excise is paid. In general licensed victuallers, restaurants and such have excised alcohol in storage. A company has to own an ‘Excise Goods Place' (EGP) if it wants to store or trade non-excised products. To obtain a permit for an EGP rigid administrative and organisational requirements must be met. Moreover, a security must be given to customs in the form of a bank guarantee. Within an EGP also production can take place.

Administrative Accompanying Document (AAD)

The transport of non-excised excisable products takes place by using the Excise Movement and Control System (EMCS). The sender of anexcise declaration is always an EGP-holder. The receiver can also be an EGP-holder, or a ‘Registered Company'.  A Registered Company is allowed to receive non-excised goods and pay the excise on these. A Registered Company is, therefore, not allowed to have any non-excised goods in storage. 

Excise Movement and Control System (EMCS)

The Excise Movement and Control System works as follows. When a shipper sends excise goods to a registred company, he has to make an excise declaration in the EMCS. He has to name the recipient and identify him by his registration number. This electronic declaration is valid for a limited time.

This means the goods have to be transported within this timeframe. At the moment the recipient registers the receipt of goods in the EMCS, he takes over the responsability to pay the escise duties. This means on the other hand, that the shipper is releaved from his fiscal obligations.

Permit holders

The transport of excise goods between permit holders thus takes place without the interference of customs. However, permit holders are obliged to keep a very accurate administration. Customs verify these administrations. To be sure that the customs always get their money, they want a bank guarantee for security.

To import wine oneself as entrepreneur or as private person

Maco Customs Service has a permit as Registered Company. Suppose a company like a restaurant, a trader, but also a wine club or private person, wants to import wine, beer or spirits in the Netherlands. Maco can then declare the excise and at the same time pay the due excise to customs. Maco also has the possibility to pay the due VAT on these goods. This creates the unique situation that all fiscal obligations are met at the import of alcoholic excisable products from another EU-member state into the Netherlands. This is a total that can be used by both the entrepreneur and the private person.

Non- alcoholic beverages

The Netherlands also levies consumption tax on non-alcoholic beverages, such as soft drinks, mineral water and fruit juices. This is, however, no official European excise, and the legal regulation hereof is unrelated to the excise legislation. At the production, trade or import from another EU-country, a declaration must be made. The transport of these goods needs not to be accompanied by a document. The declaration must be ‘voluntary' on the basis of documents such as a CMR and an invoice. Customs check whether entrepreneurs in this trade meet all obligations.

Contact

If you have any questions about Dutch and European excise, call the specialist at Maco: Mr. Erik van Cann: 00-31-475-425804.