The AGP licence for your brewery
Anyone brewing beer for sale in the Netherlands needs an excise warehouse (AGP) licence from Dutch Customs. This guide covers how to apply, the security you must provide and what is expected of you every month afterwards.
What is an excise warehouse (AGP)?
An accijnsgoederenplaats (AGP) is a space licensed by Dutch Customs where you may produce and store excise goods without paying the excise yet: the duty is suspended there. Brewing beer for sale is only allowed in such a licensed space. Homebrewing for personal use is exempt; no licence is needed for that.
There are two variants: a storage licence and a production licence. A brewery needs the production variant: it lets you brew in the AGP as well as receive, hold and dispatch. The minimum-stock requirement that applies to storage AGPs does not apply to a production licence.
Note: you cannot simply deliver directly to consumers from the AGP; separate rules apply. And the licence can only be used once the security has been set and provided.
The application step by step
The application runs on a paper form filed with Customs.
Complete the form
Download the form Aanvraag Vergunning accijnsgoederenplaats from douane.nl, complete and sign it, and send it to the inspector for the region where your business is established.
Provide your details
You state, among other things: the nature of your business, the type of excise goods, expected yearly volumes, the address and cadastral designation of the premises, where your records are kept, and, specifically for beer, the number of brew kettles and their capacity.
Inspection and security
Customs may carry out an investigation before granting the licence and put agreements with you in writing. The inspector also sets the amount of the security, which you must provide before the licence may be used.
Decision
The inspector must legally decide on your application within eight weeks. If that fails, they must inform you with reasons and a new deadline.
The security deposit: what to expect
The amount of the security is based on your excise exposure: the duty on your average stock plus the average release for consumption per return period. The security ranges from a minimum of 5 to a maximum of 100 percent of that exposure.
As a starting business you get no reduction yet; you have to earn it. With a correct filing and payment record and well-organised records, the inspector can later reduce the security substantially. Well-kept administration literally pays for itself here.
After the licence: monthly returns
The moment beer leaves your AGP towards a customer, that is release for consumption and the excise becomes due. You file electronically per period via Mijn Douane, for which you receive a return letter each period. Per the Customs excise handbook, filing and payment are due within one month after the period ends.
If you move beer under duty suspension to another AGP or abroad, that requires an e-AD via EMCS. If you only sell within the Netherlands with excise paid, you do not need EMCS. Small production AGPs can also use the ‘bottling is release’ arrangement: brew under suspension, but no storing, receiving or dispatching.
This guide is based on information sheet ACC 090 (November 2025), the Customs excise handbook and wetten.overheid.nl, consulted in July 2026. Rules change; always check douane.nl before applying.
Frequently asked questions
What does applying for an AGP licence cost?
The Customs sources mention no fees for the application itself. Do budget for the cost of the security (a bank guarantee, for instance) and the time it takes to set up your records.
How long does the application take?
The inspector must legally decide within eight weeks. Customs makes no statement about actual turnaround times in practice.
May I homebrew without an AGP?
For personal use, yes; an exemption applies. As soon as you want to sell beer, it must be produced and stored in an excise warehouse.
Do I need EMCS as a small brewery?
Only if you move beer under duty suspension, for instance to another AGP or a customer in another EU member state. If you only deliver within the Netherlands with excise paid, you do not.
Do small breweries automatically get the reduced excise rate?
No, that is a separate rate scheme with its own conditions: at most 200,000 hectolitres per year, legal and economic independence from other breweries, and in principle no licensed production. The AGP licence itself is unaffected.
What happens if I do not use the licence?
Customs can withdraw the licence, among other reasons after twelve months of non-use, insufficient security or bankruptcy.
The records Customs wants to see
BrewerSync keeps your batches, inventory and excise figures in one system. Exactly the foundation your AGP requires.