Bringing alcohol to the Netherlands
If you intend to bring alcohol into the Netherlands and are bringing more than the maximum allowance, you will have to pay tax. In the Netherlands you must be 18 years old or older to buy alcohol or have alcohol with you.
Last updated on 20 April 2022
Lees deze informatie in het Nederlands
Bringing alcohol from a country within the European Union (EU)
If you intend to bring alcohol from another country within the EU to the Netherlands, and you are 17 years of age or older, read the restrictions on the amount of alcohol you are allowed to bring. If you are bringing more than the maximum allowance, you must pay additional tax at the border.
As a private individual, you may only purchase and carry alcohol for your own use and not for resale. Taxes (VAT and excise duties) are included in the price you pay, and you no longer have to pay tax in another EU country. Different rules apply to businesses.
Bringing more alcohol from an EU country than the maximum allowance
If the Douane (Customs) finds that you are bringing more alcohol than the maximum allowance, but the alcohol is for personal use and not intended for resale, you will be asked to provide proof. If you are unable to provide sufficient proof, you will either have to pay excise duty, or the alcohol will be confiscated by the Douane.
Bringing alcohol from a country outside the EU
If you intend to bring alcohol from outside the EU to the Netherlands, read the alcohol allowance in advance. This will avoid the need to pay additional tax at the border.
Bringing more alcohol from a country outside the EU than the duty-free allowance
If you are bringing more alcohol than the maximum duty-free allowance, you must declare this to the Douane. At Schiphol Airport, you should go through the red exit Aangifte doen (Goods to declare).
Buying duty-free alcohol at Schiphol Airport or another airport
If you are flying from Schiphol or another airport and your destination is a non-EU country, you can buy duty-free alcohol. If you buy more alcohol than the duty-free allowance, you will have to pay tax on this in the country of destination.
Laws and regulations (in Dutch)
Uitvoeringsregeling accijns, artikel 3a
Wet op de omzetbelasting 1968, artikel 21b