ABB rates

Differences between rates

General rates apply for:

• the provision of services
• the delivery of goods
• the import of goods

In addition, different rates apply for:

• services in the field of insurances
• the import and/or deliveries of (very efficient) passenger cars
• goods that are not imported, but exported and/or made subject to a customs regime.

Overview of rates per island territory

A deviating general rate and a deviating rate for services in the field of insurances apply in the Saint Eustatius and Saba island territories compared to Bonaire.

Rates set out in a table:

Overview of rates per island territory
Island territory	Bonaire	Saint Eustatius and Saba
General rate – deliveries/import	8%	6%
General rate – services	6%	4%
Insurances	7%	5%
Passenger car	25%	25%
Very efficient passenger car	0%	0%
Goods from outside of the BES islands that have not been imported	0%	0%
Goods exported, stored and/or made subject to a customs regime by a manufacturer intended for export.	0%	0%

Cars

A clarification with respect to cars:

Very efficient passenger car

A very efficient passenger car is a passenger without any CO2 emissions (electric).

Van and pick-up

A van is defined as a motor vehicle with cargo space not set up for the transport of persons, which is fully equipped with a flat cargo floor and has certain dimensions. These dimensions are derived from the Dutch Act on the Taxation of Passenger Cars and Motorcycles 1992.

Do I have a van or a pick-up?

A so-called pick-up is used often on the BES islands. Depending on the version, a pick-up may be a passenger car or a van. The diagram below sets out the primary characteristics of the distinction between a pick-up and a van.

Distinction between pick-up/van
Type of van	Furnishing	Configuration requirements
Pick-up with open cargo bay, single cabin, and Xtrcab (1.5 cabin)	Open cargo bay	At least 125 cm long and 20 cm wide.
Pick-up with double cabin and open cargo bay.	Open cargo bay	At least 150 cm long and at least 2/3rd of the length that the cargo bay would have without the additional seating space.
		The original cargo bay starts at a fictitious separating wall placed at a distance of 115 cm behind the heaviest point of the steering wheel. At least 40% of the length is placed before the centre of the rear axle.

Generally, the pick-up with a single cabin is considered a van, and the pick-up with a double cabin is considered a passenger car.