You live on Bonaire, Saba, or Saint Eustatius and want to purchase something from outside of your own island by Internet, mail, or phone. The goods you purchase are imported into your island. You may need to pay import taxes, such as ABB (Algemene Bestedingsbelasting) or excise duties.
The goods are delivered to my address by mail or courier. Will I owe ABB?
Not always, an exemption from ABB applies to limited quantities of goods. The number of goods that can be imported without the need to pay ABB is referred to as shipments with a negligible value. The exemption has been set out in the overview below.
Exemption for shipments with a negligible value
Exemption from ABB can be granted if the value of the goods, including shipping/postage costs, is less than USD 28.00. Alcoholic products, tobacco, and tobacco products are not covered by this exemption.
Importing goods without an exemption
The mail services or the courier company receiving the goods will ensure that a declaration is submitted to Customs with payment of ABB due. The ABB amounts to:
- 6% in case of importing goods to Saba and Saint Eustatius;
- 8% in case of importing goods to Bonaire.
The ABB will be calculated based on the customs value of the goods. This is the price of the goods, increased by all costs, such as shipping and postage costs, up to the destination island territory.
If you import goods subject to excise duties into Bonaire, you will owe both ABB and excise duties. You can find an overview of the excise duty rates in the traveller luggage section.
The courier company or mail services will subsequently charge the ABB and any excise duties to you.