Excise duties must be paid when importing (and exporting) excise goods. This applies to all excise goods on Bonaire. On Saba and Saint Eustatius, this only applies to imported (or exported) petrol.
Excise goods are:
- other alcoholic beverages;
- cigars and cigarillos;
- smoking tobacco.
A precise description of these goods has been set out in the BES Customs and Excise Duties Act, Chapter IV, Title 2.