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.