Family member/acquaintance has sent goods

You can, as a resident of Caribbean Netherlands, receive goods from someone (family member, friend, acquaintance) without paying ABB on these goods.

Importing goods

If a family member or acquaintance sends goods to another family member or acquaintance residing in one of the island territories of Bonaire, Saba, or Saint Eustatius, these goods are imported. As a rule, Algemene Bestedingsbelasting (ABB) – and sometimes excise duties – are due on imported goods.

A limited number of goods can be imported with exemption from ABB.

Exemption for shipments sent by private individuals addressed to private individuals

Goods that are sent as regular mail or a mail/courier package, for example.

An exemption from ABB applies if the value of the goods (including shipping/postage costs) does not exceed an amount of USD 70.
The following maximum quantities apply to alcoholic products, tobacco, and tobacco products:

50 cigarettes, or
25 cigarillos, or
10 cigars, or
50 grammes of smoking tobacco,
and 1 litre of distilled beverages or alcoholic drinks with an alcoholic content of more than 22%, or
1 litre of distilled beverages or alcoholic drinks, or sparkling wine or liquor wine, with an alcohol content of 22% or less
2 litres of non-sparkling wine.

A number of conditions apply in this respect:

the shipment is incidental (happens sometimes);
this solely applies to personal belongings;

the addressee does not pay the sender for the shipment.

What happens if these goods cannot be imported with exemption from ABB?

The mail services or the courier company receiving the goods will ensure that a declaration is submitted to Customs with payment of ABB. The ABB amounts to:

6% in case of importing goods to Saba and Saint Eustatius;
8% in case of importing goods to Bonaire.

The ABB will be calculated based on the customs value of the goods. This is the price of the goods, increased by all costs, such as shipping and postage costs, up to the destination island territory.

The courier company or mail services will subsequently charge the ABB to you.

6% in case of importing goods to Saba and Saint Eustatius;
8% in case of importing goods to Bonaire.