Excise & VAT




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These taxes apply to international trade and not only to imports. Some taxes are only applicable when goods cross the external border of the European Union, such as import duties and anti-dumping duties. Other taxes, such as consumption taxes, excise duties, and environmental levies, apply to cross-border trade within the EU and when crossing the EU external border. Customs plays a major role in enforcing legislation related to these taxes.

For businesses, taxes can lead to disproportionate administrative obligations or costs. Therefore, the customs legislation includes relief measures. This may involve simplifications, tax suspensions, and deferred payment. This is beneficial, as it results in more efficient taxation and/or improved cash flow. Would you like to learn more about, for example, the deferral of import VAT (Article 23 authorisation)? Read more about excise duties and VAT or contact one of our experts.

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Significant increase in excise and consumption tax rates

The Dutch Senate is currently debating Bill No. 36,418 as part of the 2024 Tax Plan. This bill proposes an increase in the rates of various excise products, effective from 1 January 2024.

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