Douane
Belastingdienst
Douane is changing
New legislation 1-1-2011
Businesses
Saba & Sint Eustatius
1
Douane is changing
The public bodies, Saba and Sint Eustatius, are on the verge of an important change in relation to
import, export and transit of goods.
Although on both islands, the current customs legislation [the Algemene Verordening I.U.D 1908 and
the Landsverordening tarief van invoerrechten (LVTI)], already applies, these laws have no effect in
respect of the levying of import duties. Accijns duties are also not payable, except in the case of petrol,
where an exception applies.¹
This is going to change. From the 1st of January 2011, new customs legislation will apply on Bonaire and
also Saba and Sint Eustatius. This is the Douane- en Accijnswet BES. This law forms part of the full
package of new tax laws; the so-called New Tax System (Nieuwe Fiscaal Stelsel, NFS).
The Douane- en Accijnswet BES regulates that all persons who import, export or transit goods require to
comply with certain formalities and, require to pay excise in respect of petrol. In addition, the
Belastingwet BES (also a part of the NFS) sets down that Algemene bestedingsbelasting (ABB) is also
payable on the import of goods. This, together with some other topics of general interest, are explained
in this brochure.
Who is this brochure intended for?
This brochure is principally intended for those who are in the business of importing, exporting or
transiting goods. The aim is to inform about the formalities which will be faced from 1st January 2011
onwards.
It will no longer be as simple as it once was to bring in and import goods to Saba and Sint Eustatius.
Together, however, we can make sure that the import of goods from 1st January 2011, remains as simple
as is possible and with as minimal as possible logistical delay.
Attention! The BES-islands do not form a customs territory. This means that freight traffic between the
islands may result in a levy of ABB/Accijns. This even occurs if ABB/Accijns has already been paid at one of
the islands.
Which import taxes do I face if I import goods to Saba or Sint Eustatius from 1st January 2011 onwards?
From the 1st of January 2011, the following taxes will apply to the import of goods:
Algemene bestedingsbelasting (ABB)
In principle, on the import of goods, a liability to pay ABB arises for both civilians and businesses². The
Belastingdienst/Caribisch Nederland, of which Douane forms a part, is responsible for this levy. This levy
is charged once, that means if a domestic supply of the imported goods subsequently takes place, no
ABB requires to be paid.
1
When petrol is distributed on Saba and Sint Eustatius special import duties are already payable.
²Liability to pay also arises on the supply of goods by a domestic manufacturer and for the supply of services. More information about ABB can be found at
http://www.belastingdienst-cn.nl/nl/veranderingen-belasting-algemeen.
2
Douane
Belastingdienst
The ABB levy for the import of all goods to Saba and Sint Eustatius is 6%.
There is one exception to this general tariff; that is for passenger cars
which are subject to a charge of 25%. If the passenger car has low or zero
emission, the levy is 0%.
When has a passenger car, zero or low emission?
Petrol engines will be considered to have low or zero emission when the
CO2 emission does not exceed 110 grams per kilometre. Diesel engines
will be considered to have low or zero emission when the CO2 emission
does not exceed 95 grams per kilometre.
On which value is the ABB on import calculated?
The ABB is calculated on the customs value of the goods, supplemented
by any additional costs, such as commission costs, packaging, insurance
and taxes due on import (other than the ABB).
The method by which the customs value is determined is included in the
Douane- en Accijnswet BES. Generally speaking, this value means the
value of the goods plus all costs incurred, such as, for transport and
insurance, up until the goods reach the harbour or airport, be it on Saba or
Sint Eustatius.
Please note: If, in addition to the ABB, accijns duties are due on the import of goods,
the amount of accijns duty requires to be added to the customs value. Thereafter, the
ABB is calculated on this total.
Do I always have to pay ABB on the import of goods?
Yes, unless an exemption from ABB has been granted.
The general exemption from ABB also applies when the
following products are imported: bread, grain, potatoes,
rice, medicines, prosthetics, medical tools and aids.
Because the ABB is levied once only (on import and not on any
subsequent domestic supply of goods) no possibility exists to shift
the levy to the internal supply. The ABB therefore always has to be
paid “at the border”. There is one exemption to this; as a
manufacturer of goods you can submit a request to the
Belastingdienst/ Caribisch Nederland to be exempt from the ABB
levy due on the import of goods, if it is raw materials or semifinished goods required for production, which are being imported.
As manufacturer of goods, you can off-set the ABB paid on import
against the ABB that you have to pay for goods produced and
supplied domestically.
For the domestic supply of goods produced, the ABB will be charged.
Accijns (excise duties)
On import- and after domestic manufacture and/or
storage of accijns goods, a liability to pay accijns arises.
Douane is responsible for levying accijns.
Which goods are regarded as accijns goods?
The goods specified in the table below are regarded as
accijns goods. On import or removal from AGP, the tariff
detailed in the second column, after the type of good,
applies.
Examples where an exemption from ABB is possible:
• all objects moved when relocating or moving house
• a small quantity of goods sent by post
• goods that by their nature and purpose are exclusively for use in
hospitals
• a limited quantity of goods which travelers take with them
Exemption from ABB, in most cases, co-incides with cases where an
exemption from import duties may be granted. A complete list of import
duty exemptions is included in the Douane- en Accijnswet BES, chapter 3
section 3. This piece of legislation is currently being considered for
approval by the Staten-General and can be consulted at:
http://www.minfin.nl/Actueel/Wetgevingskalender/Wetvoorstellen_in_
behandeling/2009/10/
Vaststelling_van_de_Wet_Douane_en_Accijnswet_BES_Douane_enAccijnswet_BES.
Type of good
Beer, wine, spirits, cigarettes, tobacco, cigars, cigarillos
Petrol
Accijns tariff
No accijns duty on Saba and
Sint Eustatius
USD 34.27 per hectolitre
This subject is not dealt with further in this brochure since,
on Saba and Sint Eustatius, very few people will be
occupied with the import, manufacture, and/or storage of
petrol. For those who are however interested in finding
out more about this, there is an accijns information sheet
available.
3
Import duties
The levy for import duties (customs duties) is included in the Douane- en Accijnswet BES, however the tariff
for all goods is set at zero. On import of goods there is therefore no levy of import duties.
Submission of a customs declaration
Why do I have to submit a customs declaration?
By the submission of a customs declaration, you pay the ABB and/or accijns duties which are due as a
result of import.
How is a customs declaration submitted?
The starting point in the Douane- en Accijnswet BES, is that customs declarations are submitted to
Douane electronically. If necessary, it is possible, with the permission of the inspector, to submit a written
declaration. If this is the case, the form ‘Enig Document’ is used.
Sometimes, it may be possible to submit a customs declaration orally. Filling in boxes on an electronic
screen or the use of the form ‘Enig Document’ is then omitted.
Asycuda/electronic
From February/March 2011, in addition to declarations for customs clearance, (inward and outward) of
ships and aircraft, customs declarations, using the customs application Asycuda World, can be submitted
easily to Customs, from your own business computer. Separate information material is available about
this.
Electronic declaration point Douane
From February/March 2011, the Electronic declaration point Douane will be available at the
Belastingdienst/Caribisch Nederland office on Saba and Sint Eustatius. From this location, declarants who
have a crib number, can submit customs declarations for import, electronically. Information material on
how to make use of the electronic declaration point is available in the offices. Use of the electronic
declaration point is free.
Oral customs declaration
In a limited number of situations, for personal goods and trade goods, it is possible to submit a customs
declaration orally. Amongst others, this may be done if the goods have been brought by a traveler and as
a result of the import, ABB and/or accijns duties are due. The customs value of the goods must be lower
than USD 1500.00 (personal goods) and USD 1000.00 (goods for trade).
Who submits customs declarations?
Everyone who can declare goods for Douane inspection, is able to submit a customs declaration.
Completion of the electronic customs declaration however, requires such knowledge of the classification
of goods in the Goods List and requires determination of the customs value. It is therefore advisable, if
possible, to let the customs declaration be done by a specialised person, such as a customs agent.
Am I able to import all goods?
In principle, all goods may be imported unless the goods are subject to restrictions or are forbidden. The
import of, for example, drugs is forbidden and the import of medicines, other than a small quantity for
an individual person, subject to a consent or permit from the Public Health Inspection. Also, the import of
meat, vegetables, fruit and animals, are often subject to restrictions.
4
Customs is changing
I have submitted an electronic customs declaration to Douane,
what happens now?
The electronic customs declaration is received by team Klantbehandeling,
the declarations department, on Bonaire. This department will make an
assessment of the declaration. It may be that you receive a message
requesting that you provide additional documentation regarding the
imported goods. The provision of documents is done by means of PDF or
a similar sort of file.
Furthermore, you will receive notification of the amount of import tax you
are required to pay. The extent to which the declaration is to be checked,
is also clarified. This may mean that Douane agents on the island to which
the goods are imported, will first wish to inspect the goods to ensure that
no additional or different goods have been imported and to check that
the value is correct.
When the import tax is paid, the declaration and the goods have possibly
been checked and, everything is found to be in order, Douane will then grant
authorisation for the removal of the goods (a container or a single shipment).
All communication in respect of the declaration is carried out by means of
special screens and messages which forms part of the Asycuda World
application.
Can a customs declaration only be done electronically,
in writing or orally?
No, the Douane- en Accijnswet BES, offers, amongst other things, the
possibility of submitting a simplified version of the declaration. At the
time of import, only an invoice of commercial, trading document, for
instance, is handed in to Douane in respect of the imported goods and
thereafter, periodically, a supplementary, compiled declaration is
submitted. One condition here is, besides the fact that your business will
have to meet certain requirements with regard to keeping records, that a
guarantee is provided regarding any payable import duties.
Whether or not your business qualifies for this scheme will be examined
after you have submitted an application to the Douane (address:
Kaya L.D. Gerharts 12, Kralendijk, Bonaire).
By which methods can I pay the ABB and accijns duties due on
the import of goods?
The ABB due on import of goods and, if applicable, accijns duties may be
paid in cash, by cheque or PIN payment to the Belastingdienst/ Caribisch
Nederland Ontvanger. The Ontvanger is located in the Belastingdienst/
Caribisch Nederland building on Saba and Sint Eustatius. In some cases,
the ABB due on import can be paid “on the spot” to Douane agents at the
harbour or airport. Reference is made to the following sections:
“Submission of customs declarations”/ “Oral declarations”.
Do goods always have to be imported directly?
No, this is not necessary. Sometimes, it is even useful not
to import goods directly. This is the case, particularly when
the goods are to be distributed to countries/ territories
situated beyond Saba and Sint Eustatius. The goods are
then stored in, for example, a customs warehouse or
depot and, as long as the goods are stored, no liability to
pay import levies arises.
There are different types of customs depot storage. A
permit to establish a customs depot or warehouse will
only be granted if the premises and administration meet
certain requirements, a substantial part of the goods will
be re-exported and after security is established regarding
possible taxes due.
Information relating to establishment of a store under
customs supervision may be obtained at Douane, team
Klantbehandeling, Kaya L.D. Gerharts 12, Kralendijk,
Bonaire. Telephone number: (+599) 715 8585.
Something has gone wrong with my customs
declaration whereby I have paid too much ABB
and/or accijns duties. Have I lost that money?
If a mistake has been made in a customs declaration
resulting in an overpayment of ABB and/or accijns duties,
this can, of course, be rectified. As long as the declaration
has not yet been completely dealt with, it is possible, for
the team at the declarations department on Bonaire to
correct the declaration. The declarant should inform this
team about the mistake as soon as possible. For the
monthly credit scheme, the correct amount will then be
charged. If this scheme is not being used and the import
tax due has already been paid, the declarations department will format and transmit a refund order. Along with
this order, the Ontvanger will refund the overpayment of
import tax.
If the declaration has been dealt and an overpayment of
ABB and/or accijns duties is subsequently discovered, you
are advised to request a refund from Douane, team
Klantbehandeling, Kaya L.D. Gerharts 12, Kralendijk,
Bonaire. This request may also be submitted to the tax
office on Saba/Sint Eustatius, which will then see to it that
the request is sent on. The overpaid amount and reasons
for this overpayment must, of course, be provided.
Evidence which shows one or the other should be included
when submitting the request.
Monthly credit scheme
On the basis of a written request, the Ontvanger may, by issuing a permit,
allow the ABB and accijns due to be paid per calendar month. The
payment is made within eight days after the end of the current calendar
month in which the ABB and accijns duties were accrued. This is the
so-called monthly credit scheme, which prevents payment having to be
made to the Ontvanger for every single declaration. The Ontvanger may
impose further conditions on the issuance of the permit for this scheme
which will establish financial security, which is required in cases where the
permit holder is in default of payment.
Besides an overpayment, naturally, there is also the
possibility that you discover that a customs declaration for
import has been incorrectly completed whereby insufficient ABB and/or accijns duties has/have been paid. If this
is the case, Douane should be notified without delay.
Following this, a rectification can be made.
Belastingdienst/Caribisch Nederland also makes subsequent declaration checks.
5
Should they discover an underpayment of import tax, an
additional payment will require to be made. Also, it is
possible that a fine may be imposed as a result of the
submission of an erroneous customs declaration.
Export of goods
When trade goods are exported, an electronic customs
declaration (or as an exception and with permission from
the inspector, a written declaration) requires to be
submitted. This is done using Asycuda World.
Costs for the provision of services.
Douane carries out its activities at times and locations
where, this is necessary, due to freight logistics. In most
cases, no costs are due on the provision of services.
However, if, at the request of an interested party, certain
work activities are carried out by customs civil servants,
which falls outside the Douane office opening hours, and/
or occurs outside the office locations, then costs are
charged for this. This applies also if an interested party is
negligent and, for example, has allowed the period in which
a document is valid, to expire. The cost for the provision of
services is USD 20.00 per hour.
6
Authorised operator
The Douane en Accijnswet BES offers the possibility for businesses to be
granted the status of authorised operator. This status offers those
businesses, for instance, to achieve swifter freight logistics. Authorised
operatorship is a worldwide development. Additional information on this
subject and its application process will be posted on the Douane/Caribisch
Nederlands website www.douane-cn.nl, during 2011.
Landen en Gebieden Overzee (LGO) and the
Algemeen Preferentieel Stelsel (APS).
(Overseas Countries and Territories and the General Preferential System)
Bonaire, Saba and Sint Eustatius remain parts of the LGO association
scheme, as provided for in the fourth part of the EEG-Treaty. The same
applies to the APS. This means that goods, the origin of which is recognised as being Bonaire, Sint Eustatius or Saba, (because they have been
produced and manufactured at one of the public bodies) can often be
imported at favourable import duty rate in the European Union (EU). The
origin is shown by a special certificate (EUR/form A) to which an endorsement is provided by Douane. Plainly, such an endorsement will only be
given if the exporter of the goods can show that the goods are recognised
as originating from Bonaire, Saba or Sint Eustatius.
Douane is changing
Questions?
If, after reading this brochure you have questions, please consult www.douane-cn.nl or contact Douane
on Saba or Sint Eustatius, which is contactable through the Belastingdienst/Caribisch Nederland :
On Saba: Cap. Matthew Levenstone Str., The Bottom, telephone 416 3941.
Sint Eustatius: H.M. Queen Beatrix Street, Oranjestad, telephone 318 3325/318 3326.
For more specialist questions such as the classification of goods on the List of Goods (the harmonised
system), import values, exemptions, AGP´s, customs depot, etc, you are advised to contact Douane,
team Klantbehandeling, address: Kaya L.D. Gerharts 12, Kralendijk. Telephone (+599) 715 8585.
7
March 2011
8