Importing goods

When are goods imported?

Goods are imported in the following situations:

• Bringing goods into the BES islands for free trade. An example: An entrepreneur on Saint Eustatius sells jewellery. The entrepreneur visits America regularly to purchase jewellery, which he transports in his luggage. When he arrives at Saint Eustatius, he wants to trade this jewellery freely (to be sold in his store). The entrepreneur files an import declaration with Customs and accordingly owes VAT.
• Ending and/or withdrawing goods from a customs regime on the BES islands. An example: An entrepreneur operating a taxi company purchases a car and imports it with a(n) (taxi) exemption from ABB. An audit shows that the car has not been and is not being used as a taxi. ABB will be due at this point.
• Ending and/or withdrawing goods from a trade and service warehouse established on one of the BES islands. An example: An entrepreneur sells cigarettes at the airport. The sales location is categorised as a trade and service warehouse. The cigarettes are intended to be sold to passengers leaving the BES island. If the entrepreneur also sells cigarettes to persons not leaving the country (such as airport staff), the goods are withdrawn from a trade and service warehouse.
• Stocking means of transport (such as a leisure craft) on the BES islands with goods not being traded freely. ABB is calculated based on the customs value. The customs value includes the import excise duties, taxes, and levies (except for the ABB itself), as well as the additional costs for commission, packaging, transport, and insurance.

Exemptions for manufacturers

If you, as a manufacturer, import excipients and/or semi-finished products, you qualify for an exemption from ABB when you import goods. You must submit a request to the B/CN (found in the Download section). A ABB exemption for import will be granted if:

• administrative records are kept based on which the imported goods can be tracked directly;
• a return is filed on time;
• no payment arrears exist.

If you, as a manufacturer, do not make use of the ABB exemption for import, you can deduct the ABB paid upon import from the ABB return.