What should I do if I sell excise goods to private individuals in the EU?
When you sell excise goods to private individuals within the EU, you need a representative for the declaration of local excise and VAT.
How much wine can I, as a invidual, bring with me to the Netherland, excise free?
Important is that you can prove that you are bringing along the wine for personal use. If you are stopped at the border, the customs officer will want to determine whether the amount is actually intented for personal usage. You are not allowed to bring it to the Netherlands, excise free, and later sell it via your own webshop.
Do you want bring along some of that delicious wine that you tasted when you were away, keep in mind the following maximum quantities:
- 90 Liters of wine, of which a maximum of 60 litres of sparkling wine is allowed;
- 20 liters of liquer wine, like sherry or port.
Did you accidentally bring along more, or does the customs officer doubt whether the products are inteted for own usage? This will result into Dutch excise duty's and VAT.