Refund

When can I submit a request for a refund for excess GET and/or duties?

1. Goods in which respect a mistake was made in the declaration
2. For reasons for fairness (GET, Article 6.21 BES Tax Act)
3. Excise goods that are exported

1. Goods in which respect a mistake was made in the declaration

This concerns the following situations:

• There was no obligation to pay the amount, or the amount that you have paid exceeds the amount due. For example: you used an incorrect exchange rate when converting a foreign currency into USD.
• The goods have been erroneously categorised as imported goods. For example: the goods were categorised as imported goods but should have been categorised as transit goods.
• The goods are refused by the importer. For example: the goods are refused by the importer because they contain shortcomings or because they do not meet the provisions of the contracts based on which they were imported for another reason.
• The goods are in an exceptional situation. For example: the goods were shipped to the importer in error.

What conditions apply when requesting refund of GET and/or excise duties?

• a. The person who submitted the declaration must be able to demonstrate that one of the situations set out above exists.
• b. In a number of situations, the previously imported goods will need to be returned (exported) to the supplier. When exporting goods, you will always need to submit an export declaration to Douane Caribisch Nederland. Make sure that you inform Customs that you will export these goods. This enables Customs to determine that these are goods previously imported. If this is not clear, the refund may be refused.
• c. You must submit the refund request to Douane Caribisch Nederland within five years of the import declaration.

2. For reasons for fairness (GET, Article 6.21 BES Tax Act)

The BES Tax Act offers the option of granting a refund for GET paid upon import for reasons of fairness. This concerns a situation not already listed in (1).

If you believe that it would be fair to receive a refund for GET, you can submit a substantiated refund request. The conditions for the requests referred to in (1) also apply to this request.

3. Excise goods that are exported

Excise duties are a so-called consumption tax. If the excise duties have been paid to Belastingdienst Caribisch Nederland but the goods are not used on Bonaire (all excise goods), Saba, or Saint Eustatius (petrol only) because the goods are exported, a refund of excise duties can be granted in certain situations. A minimum quantity must have been exported in this case, depending on the type of excise good.

Please note: a potential refund in this situation also applies if the excise good was created in Caribbean Netherlands and the duties were paid based on a domestic excise duties declaration.

Ask Douane Caribisch Nederland, Customer Service team about the conditions.

How can I request a refund of the excess import duties?

You must submit a request to Douane Caribisch Nederland to receive a refund of excess GET and/or duties. Your request must list the following:

• the date on which you submitted the declaration and the declaration number used to import the goods;
• the reasons for the desired refund;
• a calculation of the refund amount per type of import levy (GET, excise duties).

You must submit all documentation relevant to handle the request, such as:

• a copy of the import document;
• the invoice used to import the goods;
• correspondence with the supplier of the goods;
• a credit invoice (if applicable)

Where should I submit the refund request? The refund request must be submitted to Douane Caribisch Nederland, Customer Service Team (refer to Contact for the details).

Please note: if the import took place on Saba or Saint Eustatius, the request may also be submitted to the offices of Belastingdienst Caribisch Nederland (refer to Contact for the details). These offices will forward the request to the Customs Customer Service Team on Bonaire.

Is there a minimum threshold for a refund request?

The amount of GET to be refunded must be at least 8 USD.

Who must submit the request and to whom will the refund be granted?

The request must be submitted by the person who submitted the declaration. This person may also authorise a third party to submit the request on his behalf. Once approved, the amount of excess import duties will only be refunded to the person who previously paid the duties in question.

For example: a customs agent arranged an import declaration – in its own name and for its own account – for the benefit of an importer. The importer must submit a refund request with permission of the customs agent. If this request leads to a refund, this refund will be granted to the customs agent.