Active improvement

Active improvement is:

• modification of goods, including the installation, assembly, and adaptation to other goods;
• processing goods;
• repairing goods, including their overhaul and configuration.

These so-called improvement operations can take place to goods imported into Caribbean Netherlands. It is important that the goods are exported after the improvement operations. The information in the “Temporary import” section also applies to active improvement, with the following exceptions:

• the customs declaration must always be filed electronically;
• a Carnet ATA cannot be used for active improvement.

You must always be in the possession of a permit issued by the inspector for the active improvement of goods.

Granting an active improvement permit

An active improvement permit will only be granted to persons established on Bonaire, Saba, or Saint Eustatius.

The permit must at least include the following:

• the period within which the temporarily imported goods must be exported again;
• the calculation method of the amount to be exempt from import tax;
• the manner in which the temporarily imported goods will be identified in the improved goods to be exported;
• the manner in which the exemption is granted. This can take place by means of refund of or with the provision of security for any taxes due.

An active improvement permit will not be granted if a company established on Bonaire, Saba, or Saint Eustatius is able to manufacture the raw materials or semi-finished products needed for the improvement based on comparable conditions in terms of price, quality, and delivery period.