Customs Value

The methodology for determining the customs value are all stated in the Aruban customs legislation (Article 59 of the Regulation in- out and transit) which are is based on the Brussels value definition.

The customs value plays a crucial role in raising and collecting customs duties. The customs value is the taxable amount for as far as the import duty are based on of value or ad valorem. Customs value is defined as the (sale) price plus all costs that relate to the sale such as domestic transport costs, inland freight, insurance costs, commissions, court, patent, copyright and similar rights etc. to the first unloading location in Aruba.

The thus defined value is a review of the concept, i.e. the actual facts and circumstances on the import of a consignment of goods to the elements of the theoretical value concept must be assessed. All expenses will be added to the (sale) price and need to be specified on the invoice.


That are not eligible for deduction:

  • Doctor Samples
  • Value for Customs
  • Agent Commission or sales commission
  • Advertising discount (Promotional allowance)
  • Guarantee discount
  • Sample discount
  • Exhibition discount
  • Special discount