Calculation import duties
If you are 16 years or older you can also in addition to certain exempted quantities of alcoholic beverages or cigarettes, import articles to a joint invoice value of Afl. 400,- free of import duties, as passenger luggage.
If you import an article with an invoice value of more than Afl. 400,-, you do not qualify for exemption. In this case, no deduction of the Afl. 400,- will be granted.
For the purposes of calculating the import duties, the Customs Department (Departamento di Aduana) will first calculate the input value (also called CIF value or customs value) in Aruban florin. In the site part ‘Calculation input value‘, you will receive detailed explanation of how the input value is calculated.
Sample calculation import rights
You have a laptop computer purchased in the USA for US$ 350.00 (including sales tax).
The invoice amount is US$ 350.00. A laptop computer is subject to the goods category: Electronics.
In this case, the rate of customs import duties is: 12%.
Departamento di Aduana will calculate the import duties as follows:
|Invoice value laptop
Import value in US dollars US$
|(350 x 16.5%)|
|Import value in Aruban florins||Afl. 734.00*||(407.75 x 1.80)|
|Additional import duties||Afl. 88.10*||(734 x 12%)|
|* Amount completed|
Refund (drawback) of duty(sales tax) paid for imported goods
If you can prove that the ‘sales tax’ is received, you can do a request for refund of import duties paid on the amount of the sales tax. In this case, the request has to be filed at the Customs Department (Departamento di Aduana).