Accijns & BTW

Taxes impact international trade. Some taxes only apply when goods cross the EU border, e.g. import duty. Other taxes such as consumption taxes apply both for goods crossing intra-EU borders and the EU border. Customs authorities play an important role in the levy of these taxes.


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For businesses involved in international trade taxes can lead to unfair competition due to higher administrative burdens or higher costs e.g. for raw materials. For this reason, the customs legislation includes multiple relief schemes. Examples are duty exemptions, simplifications or suspension regimes. This helps a lot because the tax levy becomes more efficient and cashflow positions can be improved. Do you wish to learn more about the deferral of import VAT (by means of the authorisation article 23) or other relief schemes? Read more information under ‘VAT’ or ‘Excise’ and/or contact one of our experts.

Publications

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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