Import duties and sales tax
Import duties are due for wine from a country outside the EU and paid on the customs value, i.e. the purchase price of the wine plus transport and insurance costs up to the EU border or port of entry. Less import duties may be due for wine from a country with which the EU has a trade agreement. You pay sales tax on the customs value and import duties (21% VAT on import into the Netherlands).
When paying sales tax, the law distinguishes between purchases within and outside the EU. In both cases, you have to pay the Dutch sales tax on import in the Netherlands, but there is a difference in the administrative settlement with the tax authorities. A purchase from a supplier from another Member State is called an intra-Community acquisition. One may apply for a reverse charge arrangement to prevent pre-financing the VAT and transfer it to your administration.
Excise duty is a national tax on alcoholic beverages, mineral oils and tobacco products. Import your excise goods from another EU country, then you have two options:
- excise goods received under suspension of excise duty
You regularly expect excise goods from another EU country and the excise duty is not yet paid in the other EU country. Before you receive the shipment you must have a 'Registered consignee's permit'. You expect occasional excise goods from another EU country and the excise tax has not yet been paid in the other EU country. Before you receive the shipment you must have a 'Registered consignee (temporary)' license.
You receive the excise goods from a tax warehouse or from a registered consignor in another Member State. An electronic administrative document (e-AD) is required for the transport of excise goods. Did you receive the goods? Then you have to pay Dutch excise duty via an electronic weekly declaration.
If you receive excise goods from another EU country and is the excise tax already paid in that other EU country? Then you do not need a permit. However, you must inform Customs beforehand and provide security for the excise duty. A simplified administrative accompanying document is required for transport. Did you receive the goods? In that case, you must pay Dutch excise duty via an electronic declaration, no later than 1 working day after receipt.
Do you import alcoholic beer or wine from countries outside the EU? Even then you pay excise duty. If you have a registered consignor license, you do not pay excise duty in certain cases. For imports of wine from countries outside the EU you need a VI-1 document. The EU has designated bodies that may issue these documents. Do you import non-alcoholic beer from an EU or non-EU country? Then you pay consumption tax instead of excise tax.
Do you want to store goods under suspension of excise? Then you need a 'Permit storage in an excise goods warehouse (AGP)'. There is a minimum quantity of 40,000 liters of beer or 10,000 liters of wine to qualify for this permit. Exception: In an excise goods warehouse, the quantities may be lower if you transfer excise goods to other Member States to a significant extent.
An overview (EU wide) can be found here.