Customs are located in the ground floor of the Harbor Office building together with Immigration.
Imported products, while duty free, are typically subject to a new General expenditure tax on goods and services (known in Dutch as the ABB). The following exceptions apply: No ABB or excise duties are levied on alcohol products, tobacco or tobacco products imported by persons aged 17 or older, up to a maximum of:
- 200 cigarettes or 50 cigarillos or 25 cigars or 125 grams of smoking tobacco or a proportional combination of these products;
- 1 liter of spirits or other beverages with an alcohol content greater than 22% by volume; non-denatured ethyl alcohol of 80% by volume or higher;
- 1 liter of spirits or other beverages with an alcohol content less than or equal to 22% by volume; or sparkling wine or liquor wine;
- 2 liter of non-sparkling wine;
- 8 liter of beer. NB:
1) The exemption from ABB and excise duty on spirits applies only to travelers aged 18 and older.
2) Individuals employed by transport firms whose vehicles are used in international transit are only entitled to claim the exemption on one-half of the above quantities of alcohol products, tobacco and tobacco products. All other goods are exempt from ABB up to a value of:
- USD 500 for persons aged 15 and older;
- USD 150 for persons younger than 15. This exemption applies to goods valued at or below the above figures. If a good is of higher value and cannot be subdivided, the exemption does not apply and ABB must be paid on the entire amount.