Storage of excise goods
If excise goods are imported into Bonaire, Saba, or Saint Eustatius, there will be an immediate obligation to pay excise duties. However, this obligation can be suspended by transporting the goods to a bonded warehouse (BW) after they have been imported. A special document (a transport order) is used for this. GET (General Expenditure Tax) must be paid upon the import, however.
Removing goods stored in a BW
If the excise goods leave the BW (the storage space) to be used in the country, the obligation to pay excise duties arises. 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.
In some cases, an exemption from excise duties may apply when removing the goods from the BW. The exemptions from excise duties have been set out in Chapter IV, Title 5, of the BES Customs and Excise Duties Act.
If goods kept in a BW are transported to, for example:
- a customs warehouse (export customs-approved treatment);
- a trade and service warehouse (TSW/export customs-approved treatment);
- a BW for the same type of goods;
- a location outside of the island where they are located (export customs-approved treatment).
this will not be considered removal from a bonded warehouse, and no excise duties will be due.