Excise declarations are needed when excise goods are sold in the Netherlands or transported in EU. Different requirements are applicable to the precense of legal licenses.
Sales within the Netherlands
An excise declaration is obliged when excise goods are sold in the Netherlands. Excise duties and VAT are declared.
Transportation of excise goods
An electronic administrative document (e-AD) is obligated to transport excise goods under suspension of excise duties and VAT.NBK is able to set up the e-AD document electronically via EMCS to another excise warehouse or the harbor.
When excise goods need to be transported to a location without all necessary licenses, other requirements apply. NBK is able to transport the excise goods when licenses are not in possession.
If you would like to receive more information about electronic administrative documents and the transportation of excise goods, please contact us!