Calculation import value
Calculation import value
If you have to pay customs duties for articles from abroad taken to Aruba in your passenger’s luggage, the Customs Department (Departamento di Aduana) will first calculate the input value of the articles. The value of the articles are the starting point of the invoice.
Invoice value
The invoice value is the cost of an article. Usually, this is the purchase price paid including the ‘sales tax’.
Input value
The input value (also called CIF-value or customs value) is the invoice value of an article plus a fee for freight and insurance costs. This surcharge is for the increased value of the goods as a result of the transport and insurance. The fee will be taken from the invoice value.
Percentage fee
For the calculation of the surcharge, the Customs Department (Departamento di Aduana) applies a certain percentage.
The amount of the percentage depends on the below listed countries or areas where you have purchased the goods. In this overview you can view the different percentages for the calculation of the supplementary allowance.
| Percentage fee for freight and insurance costs | |
| North, Central and South America with the exception of Colombia and Venezuela |
16,5% |
| Colombia, Venezuela and Caribbean Islands | 11,5% |
| Europe and other countries | 21,5% |
Conversion in Aruban florin
Departamento di Aduana, shall convert the import value to Aruban florin.
Departamento di Aduana applies the conversion rate of the US dollar to Aruban florin:
US$ 1.00 = Afl. 1.80.
After the calculation of the import value (in Aruban florin) the Customs Department (Departamento di Aduana) will calculate the import duties. In the site part ‘Calculation of customs duties’ in respect of Customs Department (the Departamento di Aduana) you can see how the import duties are calculated.
