How much spirits can you bring back from abroad?

From outside the EU, each person aged 17 or over may bring 1 litre of spirits above 22 percent into the Netherlands tax-free (Customs, September 2026).

Instead of that litre you may also choose 2 litres of drink with at most 22 percent alcohol, for example fortified wine or sparkling wine. The allowance can be divided: if you take some of one, you may take less of the other. In addition to this allowance, there are 4 litres of still wine and 16 litres of beer per person.

Within the EU there is no fixed exemption limit, but there is the requirement that the drink is for personal use. Customs cites 10 litres of spirits as a guideline quantity per person.

Furthermore, 20 litres of fortified wine up to and including 22 percent apply, 90 litres of wine of which at most 60 litres sparkling, and 110 litres of beer. The European Commission writes that these values are purely indicative and that each EU country may determine its own guideline values. If you take more with you, a customs officer may ask for proof showing that it is for personal use. So keep the purchase receipts.

Above 22 percent alcohol fall the distilled drinks: whisky, cognac, vodka and rum. For those, from outside the EU, the exemption of 1 litre per person applies.

Up to and including 22 percent, this covers lighter drinks such as sherry, port and other fortified wines, as well as sparkling wine. For this group the allowance from outside the EU is 2 litres per person, and within the EU Customs gives 20 litres as an indicative quantity. The alcohol percentage on the label therefore determines which group a bottle falls into.

The tax-free quantities apply per person aged 17 or older. Below that age the exemption for alcoholic drinks does not apply (Customs, September 2026).

In Nederland ligt de leeftijdsgrens voor alcohol zelf op 18 jaar. Onder de 18 jaar is het strafbaar om alcohol bij zich te hebben op openbare plekken, en iemand van 18 jaar of ouder mag daar geen alcohol aan een minderjarige geven. Daarom NIX18: onder de 18 jaar geen alcohol. In Bathmen verkopen wij geen alcohol aan personen onder de 18 jaar.

If you bring more than the tax-free quantity, you declare it to Customs and pay excise duty and VAT on the excess.

When importing from outside the EU, import duties can be added on top. At airports and border posts, you go through the exit for goods to declare for that declaration. Anyone who declares nothing and still carries too much risks a fine in addition to the tax. Excise duty on alcoholic products is regulated in the Wet op de accijns, the current version of which dates from 20 June 2026.

The permitted quantities differ per country. Every EU country may set its own guideline values, and the customs of the country of destination decides what is permitted there.

The quantities on this page are the Dutch ones, as Customs publishes them in September 2026. If you travel to another country, or enter via another country, check the guideline values of the customs authorities there beforehand. The exemption also applies only to occasional transport for yourself, your family or to give as a gift, not to trade.