If you store or trade drinks in the Netherlands, you will run into the term AGP, short for Accijns Goederen Plaats, or excise goods location. An AGP licence lets a warehouse hold excisable goods, such as beer, wine, spirits and soft drinks, with the excise duty suspended.
What excise suspension means
Excise is a special tax on goods like alcohol. Normally it is due when the goods are produced or imported. Under an AGP licence, that duty is put on hold while the goods sit in the licensed warehouse. You only pay excise when the drinks are released for consumption. Until then, they can be stored, moved between excise warehouses and even exported without the tax being triggered.
Why it matters for beverage brands
- Cash flow. You do not pay excise on stock that is still waiting to be sold.
- European trade. Goods can move between excise warehouses across the EU under suspension.
- One clean administration. A licensed warehouse keeps the excise records that the tax authorities require.
AGP plus bonded storage
For imported drinks, an AGP licence is often combined with bonded storage. That way both import duty and excise are suspended at the same time, which is a strong position when you are stocking up for a launch or peak season.
How C-Land helps
C-Land Group holds drinks in secure, licensed warehousing in the Netherlands, with excise and bonded storage handled for you. Because we also run fulfilment and transport, your beverages can go from suspended storage straight into pick, pack and European distribution.
Not sure how excise storage applies to your products? Get in touch and we will explain it in plain terms.