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Temporary import

A machine, device, or other asset may be imported into Caribbean Netherlands temporarily, for example, to display it or to demonstrate it to a potential buyer. If this situation occurs, the temporary import customs-approved treatment may apply. After all, the good will be exported again after a brief period of time. If this does not take place, import taxes will be due.

Can I always import goods temporarily into Caribbean Netherlands, with exemption from import taxes?

The following things are relevant when answering this question:

  • It depends on the purpose for which the goods are imported temporarily; repairing goods, for example, is a purpose for which an exemption from import tax can be granted. An overview of available exemptions (purposes) can be found here.
  • A permit from the inspector of Douane Caribisch Nederland is required for certain exemptions. The permit will primarily indicate within which period the goods imported temporarily must be exported again. The permit can be non-recurring or ongoing.

Do I always need to file an electronic declaration (Asycuda World) to Customs for goods that can be imported temporarily with exemption from import tax?

No, depending on the type of exemption (type of goods/purpose), the declaration can also take place verbally. This applies, for example, to the temporary import of pallets.

Can I use a Carnet ATA (Carnet Admission Temporaire / Temporary Admission) in Caribbean Netherlands to import my goods temporarily?

Caribbean Netherlands is a party to the agreement on the use of the Carnet ATA, which means that you can use this document to give goods the temporary import customs-approved treatment. Travellers in particular make use of this option to temporarily import goods that are not personal belongings.

The goods remain in unaltered condition. Usually, goods listed on a Carnet ATA are used for presentation purposes or to demonstrate these to potential customers in relation to a purchase order. The document is also often used for the temporary import of professional equipment (measurement equipment, equipment of film crew, and the like).

Which additional conditions apply to temporary import with exemption from taxes?

  • the inspector can require you to provide a deposit (in relation to the export requirement);
  • if the identity of the goods cannot be determined upon the import, the inspector can reject the exemption. ‘Determining the identity’ is defined as the registration of the unique properties of the goods by Customs. This is important to be able to determine that the imported goods are exported.

How does Customs know that I claim the temporary import customs-approved treatment with exemption from taxes?

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 Single Document Manual.

Please note: various scheme codes (field 37) are possible. The code you need depends on the applicable exemption.