nl.bev-cuvee.org · AS OF 2026-11-10
Netherlands
The business-to-business (B2B) hub for beverage alcohol: the trade rulebook for beverage alcohol, country by country, each section with its official sources.
As of 2026-11-10
Market status
Open. Wholesale supply exclusively to businesses does not require a liquor licence. Excise and other activity requirements remain separate.
Sources
Who can trade
Wholesale and distribution: A wholesaler selling alcohol exclusively to businesses does not require the retail liquor licence. Retail sale of high-alcohol drinks requires the relevant licence.
Business-to-business (B2B) online sale: The official guidance exempts exclusively business-facing wholesalers from liquor licensing and separately permits online alcohol sales under applicable conditions.
Import, excise permits and food-business registration details: Not yet sourced.
Sources
Customs and duty
Tariff headings: 2203 covers beer made from malt; 2204 covers wine of fresh grapes and certain grape must; 2206 covers other fermented beverages, including cider, and qualifying mixtures; 2208 covers spirits, liqueurs and other spirituous beverages.
Import duty: The European Union common customs tariff applies. Detailed classification, origin, preferences and other tariff measures determine the duty. A four-digit heading alone does not establish the payable duty.
Excise: Wine uses volume and strength categories. Intermediate products have a separate category. The tax classification of cider depends on composition and the applicable fermented-beverage definition; it is not determined by the product name alone.
Beer and spirits excise basis in detail, and territorial treatment: Not yet sourced.
Sources
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32016R1872
- https://taxation-customs.ec.europa.eu/customs/common-customs-tariff-cct/calculation-customs-duties_en
- https://taxation-customs.ec.europa.eu/online-services/online-services-and-databases-customs/eu-customs-tariff-taric_en
- https://www.douane.nl/onderwerpen/accijns-en-verbruiksbelasting/accijnsgoederen-en-bijzonderheden/
Labelling
Required language(s): Dutch. Food businesses supplying other food businesses pass on the information necessary for compliance.
Mandatory alcohol warnings: National alcohol-health or pregnancy warning: Not yet sourced.
Alcohol strength: Beverages above 1.2% alcohol by volume declare their actual strength; wine follows sector-specific rules.
Allergens: Relevant allergens require declaration, using “contains” if there is no ingredient list. Sulphites above 10 milligrams per litre require declaration.
Origin: Wine requires provenance. Other foods require origin where omission misleads; stated origin may trigger primary-ingredient origin disclosure.
Wine particulars: Ingredient and nutrition declarations apply, subject to transition for wine produced before 8 December 2023. Electronic disclosure is conditional; allergens and energy remain on the physical label.
Ingredient-dependent warnings: Sweetener and aspartame statements apply where relevant.
Sources
Age and sale limits
Legal purchase age: 18. Online consumer sales require age checks at ordering and delivery.
Channel limits: Alcohol sales at petrol stations and market stalls are prohibited. Wholesale-specific sale-hour restrictions: Not yet sourced.
Sources
Protected names
Protection framework: The European Commission maintains the legal registration database for protected food, wine and spirit names, alongside a register of protected traditional wine terms. Registration status and product specifications determine the applicable protection.
Verified examples: Rioja and Champagne are protected designations of origin for wine. These examples are not an exhaustive list.
Additional named spirit, beer and cider protections: Not yet sourced.
Sources
GTIN authority
Global Trade Item Number (GTIN) member organisation: GS1 Netherlands.
Sources
Not yet sourced
Import and excise permits; food-business registration; detailed beer and spirits excise; territorial treatment; national health warnings; wholesale-specific sale hours: Not yet sourced.
Additional named spirit, beer and cider protections: Not yet sourced.
Library catalogue: bev-cuvee.org · this page as data: mcp.bev-cuvee.org/mcp (get_rulebook, code nl)