Declarations
Linked to the type of business process and type of licenses involved, returns must be submitted in relation to excise duties becoming due.

Filing Excise Duty and Consumption Tax Returns
There are three types of excise duty and consumption tax returns: Periodic Return Weekly Return Daily Return All returns are submitted via the "Mijn Douane" (My Customs) portal. 1. Periodic Return Who Must File: Holders of a permit for an excise goods warehouse Holders of a permit for a consumption tax goods facility Fiscal representatives Important Points: If you are required to file a periodic excise duty and consumption tax return, you will receive a notification letter containing the payment reference. The letter will specify the deadline by which your return and payment must be received. No additional payment information will be sent to you. 2. Weekly Return Who Must File: Permit holders who are registered consignees Recipients of consumption tax goods Important Points: Weekly filers must submit their return and pay the excise duty and consumption tax no later than the Friday following the week in which the excise and consumption tax goods were received .