Export clearance

Export clearance of a ship

In order to be granted clearance for a ship and its cargo, you must submit the following to Belastingdienst Caribisch Nederland:

• an export clearance declaration;
• the associated freight lists or goods manifests;
• The related bills of lading.

This documentation must be submitted to the Customs offices in the port of the island of departure.

Clearance of aircraft

In order to be granted clearance for aircraft and its cargo, you must submit the following to Belastingdienst Caribisch Nederland:

• an export clearance declaration;
• an aviation manifest.

This documentation must be submitted to the Customs offices at the airport of the island of departure.

Which information does the export clearance declaration contain?

Besides information about the ship or aircraft itself, the submitted clearance declaration must demonstrate that the correct customs declarations have been submitted for the transported cargo. These declarations concern:

• goods for which an export declaration has been submitted;
• goods for which a transit declaration has been submitted;
• goods for which a declaration of later export has been submitted.

The export clearance declaration demonstrates that the listed ship or aircraft will be used to transport the listed goods outside of the territory of Bonaire, Saba, or Saint Eustatius. This transport outside of the territory is also called the physical departure of the goods.

The physical departure of the goods also offers discharge for any obligations attached to documents for which discharge must be granted. This discharge means that Customs has been informed that the goods have left the island. Documents issued for transit and later export declarations are examples of documents for which associated discharge from obligations can be granted.

What is the difference between an export clearance declaration and an export clearance deed?

If the submitted export clearance declaration meets the stipulated requirements, Belastingdienst Caribisch Nederland will issue a clearance deed. Based on the registration and the associated administrative actions, the export clearance declaration will be ‘promoted’ to an export clearance deed.

The export clearance deed also offers discharge for any obligations associated with import deeds with transit lists concerning goods present in the ship or aircraft at the moment of arrival at Bonaire, Saba, or Saint Eustatius which depart with the vessel.

When will the departure card be issued?

If Belastingdienst Caribisch Nederland has determined that the correct customs documentation has been submitted for all cargo present in the ship or aircraft, permission for departure will be granted. This permission will be granted in the form of an issued departure card.
 

Do all ships and aircraft require clearance?

No, ships and aircraft that are exempt from the import clearance obligation are also exempt from the export clearance obligation. The export clearance obligation applies subject to the condition that no customs formalities need to be conducted in relation to the carried cargo, commission, and the like.

An example: a fishing ship exempt from export clearance carries goods which it will deliver outside of Bonaire, Saba, or Saint Eustatius. An export declaration must be submitted for these goods, which entails a customs formality. In this case, the fishing ship is not exempt from the export clearance obligation.

If a ship or aircraft is exempt from the export clearance obligation, no departure card will need to be issued.

My ship or aircraft is exempt from the export clearance obligation. However, I do want to receive a departure card. Is this possible?

A country sometimes may require proof that all departure formalities have been met upon arrival of a ship or aircraft provided by the Customs department of the port/airport of departure. If necessary and if desired by the captain or pilot, a duplicate departure card can be issued.

Which ships and aircraft are exempt from the import clearance obligation?

The following ships and aircraft are exempt from import clearance obligations, in certain conditions:

• military ships and military aircraft;
• leisure vessels and sports aircraft;
• fishing ships returning from fishing activities with a designation of their home port;
• towing ships;
• ships used for piloting activities;
• rescue ships;
• ships and aircraft of the Coastguard of Aruba, Curaçao, and Saint Martin, as well as of the public entities of Bonaire, Saint Eustatius, and Saba.

Based on this exemption, these ships and aircraft are – as a rule – also exempt from export clearance obligations.