Bringing tobacco and cigarettes with you to the Netherlands
Do you want to bring tobacco and cigarettes to the Netherlands? Are you taking more than the maximum allowance with you? Then you have to pay tax. In the Netherlands you must be 18 years old or older to buy tobacco or cigarettes.
Last updated on 21 April 2022
Lees deze informatie in het Nederlands
Bringing tobacco and cigarettes from a country within the European Union (EU)
Do you want to bring tobacco and cigarettes from another country within the EU to the Netherlands? And are you 17 years of age or older? Read the restrictions on the amount of tobacco and cigarettes you are allowed to bring from another country within the EU to the Netherlands.
As a private individual, you may only buy and carry tobacco for your own use, 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 in more tobacco from an EU country than the maximum allowance
If the Douane (Customs) thinks you are bringing in more tobacco than the maximum allowance, but the tobacco is for personal use and not intended for resale, you will be asked by the Douane to provide proof such as purchase receipts. If you are unable to provide sufficient proof, you will either have to pay excise duty to the Douane, or the Douane will confiscate the tobacco.
Bringing tobacco and cigarettes from a country outside the EU
If you intend to bring tobacco and cigarettes from outside the EU to the Netherlands, and you are 17 years of age or older, read the tobacco and cigarette allowance in advance from outside the EU to the Netherlands.
Bringing in more tobacco from a non-EU country than the duty-free allowance
If you are bringing more tobacco with you than the duty-free allowance, you must declare this to the Douane. At Schiphol Airport, go through the red exit Aangifte goederen (Goods to declare).
Buying duty-free tobacco at Schiphol Airport or another airport
If you are buying duty-free tobacco at Schiphol Airport or another airport, and going over the duty-free allowance, you must pay tax on this.
Laws and regulations (in Dutch)
Uitvoeringsregeling accijns, artikel 3a
Wet op de omzetbelasting 1968, artikel 21b