Taxes in Europe Database v2
Law on Excise Duty of 31 October 1991 (Stb. 561)
The permit holder of the tax warehouse from where the beverages are released for consumption or the importer of the beverages.
Excise duty is levied on:
The release for consumption and import into the Netherlands of the above mentioned products.
Basis of assessment:
Standard rate(in national currency)
Reduced rate(in national currency)
"independent small breweries"
per hl per °alcohol
< 7° Plato
7 - 11° Plato
11 -15° Plato
(in national currency)
Still <=8.5% vol
Still > 8.5%, <=15% vol
Still >15% vol
Sparkling <=8.5% vol
Sparkling >8.5% vol
Still <=15% vol
The duty is paid at the latest on the last day of the month following that in which the goods were released for consumption.
Dutch tax and customs administration.
Small producers of beer:
Lower excise duty rates, 92,5% of standard excise duty rate (except < 7o Plato),apply to small producers of beer (less than 200,000 hectolitres per year).
For exports a remission or refund of duty is granted. Movement of goods from the territory of one Member State of the European Union to that of another Member State takes place according to the provisions of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC..Movement of goods from the territory of one Member State of the European Union to that of another takes place according to the provisions of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ L 76, 23.3.1992).
ESA-codes d2122cf and d214af are only taken into account partially, as they include also the energy tax