What leads to payment?

You must pay ABB (Algemene Bestedingsbelasting) if you bring more goods than you may import with exemption from ABB. The ABB amounts to:

• 6% when importing goods to Saba or Saint Eustatius
• 8% when importing goods to Bonaire

ABB will be levied on the customs value of the goods. The customs value is the price for which you purchased the goods. You must demonstrate this price using the purchase invoice. If you do not have an invoice, for example, because the goods were a gift, the customs official will determine the value in consultation with you. You will still need to pay ABB in this case.

If you bring more excise goods than can be imported with an exemption, you will also need to pay excise duties, in addition to ABB. This only applies when importing goods into Bonaire. Refer to the excise duties overview.