Creation of excise goods

Excise goods may only be created in Caribbean Netherlands in spaces for which Customs has granted a permit. Such a space is called a bonded warehouse (BW). The creation of excise goods outside of a bonded warehouse (BW), for which Customs has not granted permission, is forbidden.

Creation of excise goods

Please note: The creation of an excise product in a BW is only permitted if the BW was designated for the product to be created. For example, no distilled beverages may be created in a BW for beer.

If the goods are transported into the country from the BW after their creation (the production/storage space), excise duties will be due. In this respect, the same applies to import: the removal of all excise goods is subject to excise duties on Bonaire. Only the removal of petrol is subject to excise duties on Saba and Saint Eustatius.