Excise duty rates

You must pay excise duties if you import the following products. Beer, wine, and other alcoholic beverages (liquor), tobacco products (cigarettes, cigars, cigarillos, and smoking tobacco).

Excise goods



Per hl USD 31.86 (Bonaire)
Per hl USD 24.27 (Saba, Saint Eustatius)

Cigarettes (import)

Per 100 pieces USD 8.69


Per 100 pieces USD 9.78

Cigarillos (of less than 3 grammes per piece)

Per 100 pieces USD 4.89

Smoking tobacco

Per kilogram USD 30.00


Per hl USD 128.50


Per hl USD 67.04

Other alcoholic products

Per hl USD 12.85 per vol% alcohol

The contents of Chapter IV of the Douane- en Accijnswet BES (DABES) is decisive with respect to the definition of a certain excise good. The DABES can be found elsewhere on this website.

If excise duties must be paid, the ABB will be levied on the customs value of the goods, increased by the excise duties. This means that you will also pay ABB on the excise duties.