A few months ago, the concept of BBO at the border was announced and the intention to implement it. The Customs Department immediately began investigations to make adjustments and thus simplify our tariffs on import. Together with the Tax Department (DIMP), we held several information sessions to keep all traders, Customs Brokers and importers informed and received feedback to make the necessary adjustments. On July 6, 2023, the law of the BBO at the border was approved in the Parliament of Aruba and will come into force on August 1, 2023. Customs will charge 4% of the BBO/BAVP and 3% of the BAZV at the border which will be calculated from the customs value.

With this implementation, the Customs want to inform Customs Brokers and declaring importers of the following:

• Importers who resell their products are entitled to deduct the amount of BBO they paid on importation in their BBO declaration to the Tax Department.

• To avoid inconvenience, we recommend checking the personal number with the client before making a declaration, considering that some clients use more than one personal number.

• Customs Brokers and importers who declare must fill in the correct personal number (of their customer) before paying their duties to Customs.

• If the Customs Broker and the declarant importer fill in a wrong personal number and detects this after paying the declaration, either before or after the cargo has been delivered, steps should be taken to request a refund. In order to apply for a refund, an IZM must be requested to make a new declaration before submitting the refund request.

• It is also crucial that the customs value is correctly calculated in each declaration.

Please take note the information shared. For further information or questions, please contact the Customs Department.