Import tax is a tax due when importing goods. It may consist of Algemene Bestedingsbelasting (ABB) or excise duties.
Import taxes when importing goods into Caribbean Netherlands
The import tax rate due is set at nil (0%) for all goods. This means that you will not pay import taxes.
Algemene Bestedingsbelasting (ABB)
Besides a number of exceptions, the ABB rate due for all goods is:
- on Bonaire: 8%;
- on Saba and Saint Eustatius: 6%.
Some exceptions are:
- The ABB rate for passenger cars is 25% on Bonaire. A progressive rate applies on Saint Eustatius and Saba. Refer to the rates table in Article 6.19(a) of the Belastingwet BES.
- The ABB rate for passenger cars is 25%.
The ABB rate for passenger cars without CO2 emissions (electric cars) amounts to 0%. A passenger car is defined in Article 6.1(f) of the Belastingwet BES.
ABB or excise duties
ABB will be levied on the customs value of the goods. Generally, the customs value is the price of the goods (purchase value), increased by freight and insurance costs, up to the first location of arrival on the island into which the goods are imported. If excise goods are imported, the excise amount will also be included in the customs value.
Consult the BES Customs and Excise Duties Act (chapter 3) and the Belastingwet BES (Article 6.18) if you want to learn everything about determining the customs value and the components that must be included in the customs value for the ABB levies.
When paying ABB on goods carried by a traveller, the addition for freight and insurance costs will not apply.
The excise duties rate depends on the type of excise good. The excise duties are levied on the number of excise goods you import. A definition of excise goods and an overview of excise rates can be found here.
You will pay excise duties on all excise goods when importing these to Bonaire.
On Saba and Saint Eustatius, you will only pay excise duties when importing petrol. This means that you will not pay excise duties on these islands when importing cigarettes, distilled beverages, and the like.