Douane Caribisch Nederland conducts the permanent supervision on the following in Caribbean Netherlands (Bonaire, Saba, and Saint Eustatius):
- the import, export, and transit of goods;
- the domestic manufacturing, storage, and export clearance of goods subject to excise duties.
The import, export, and transit of goods
The supervision by Douane Caribisch Nederland during the import, export, and transit of goods consists of two elements. These elements are:
- fiscal provisions;
- non-fiscal provisions.
The fiscal provisions concern the levying of taxes. If goods are imported into Caribbean Netherlands to be used or consumed, import taxes are due (link to import taxes), unless exemption from payment of these import taxes can be granted.
Douane Caribisch Nederland will check the following when goods are imported (either permanently or temporarily):
- the required customs declaration is filed;
- the correct import tax due is paid;
- an exemption from import tax is duly claimed;
- the conditions associated with the exemption are observed.
If goods are brought into Caribbean Netherlands that are not intended be used or consumed here, Douane Caribisch Nederland will ensure that the storage and transit formalities are observed correctly.
The fiscal provisions are primarily based on the BES Customs and Excise Duties Act and the BES Tax Act.
The non-fiscal provisions (SHEE)
The non-fiscal provisions are also an important matter for Douane Caribisch Nederland . Based on these laws, the import, export, and transit of certain goods is forbidden or subject to certain conditions. These laws are important to protect society against goods that can threaten the safety and health of people, animals, and flora. All provisions in this field have a certain background. This background is promoting the Safety, Health, Economy, and Environment (abbreviated as SHEE) or Caribbean Netherlands.
More information about non-fiscal provisions can be found in the ‘SHEE’ section on this website.
The domestic manufacturing, storage, and export clearance of goods subject to excise duties
The domestic manufacturing and holding of goods subject to excise duties in Caribbean Netherlands are governed by conditions. The goal is to achieve a correct levying of excise duties in domestic situations. These conditions are primarily set out in the BES Customs and Excise Duties Act.
Douane Caribisch Nederland will ensure that the provisions on domestic levying of excise duties are observed, in addition to the levying of excise duties when importing of goods.