Import with storage in a bonded warehouse (BW)

My import declaration has been completed. Do I need to fulfil any other customs formalities to be allowed to transport the goods to the BW?

Transporting the excise goods to the BW and storing them there takes place using a transport order. The transport order will be drawn up by the permitholder of the BW. The permitholder has included a declaration on the transport order stating that:

• the goods will be transported to his BW;
• the goods will be kept there;
• the goods will be recorded in his administrative records.

Which form or document will I use as a transport order?

The paper import declaration used to pay the GET is used as a transport order.

An example of importing excise goods with storage to a BW:
A shipment of beer in a container is transported to Bonaire by ship. After arrival, potentially with interim storage in a space for temporary storage, an import declaration with storage in a BW is submitted for the beer. The general expenditure tax (GET) due for import is paid based on this declaration. The goods are subsequently transported to the BW based on a transport order.

Will I always need to pay GET in case of storage in a BW?

If you import excise goods that serve as raw materials or semi-finished products for a different excise good to be manufactured, you can be granted an exemption from GET levies upon import as a manufacturer. The GET exemption for manufacturers is set out in Article 6:20(1)(a) of the BES Tax Act. In order to be able to apply this exemption, you must submit a request to the inspector of Belastingdienst Caribisch Nederland before importing the goods.

Please note! Excise duties may only be manufactured in a BW!

How does Customs know that I claim the import with storage in a BW customs-approved treatment based on my declaration?

The codes you have entered in fields 1 and 37 of your customs declaration show that you claim this customs-approved treatment. These codes can be found in the Completing Single Document Manual.