The container to Aruba: exemption, border BBO and the six-month rule

Yes, your household goods enter Aruba tax-free, but only through the removal goods exemption and in the right order.

"Within the Kingdom, so no customs" is a misunderstanding. Aruba is its own customs territory with import duties. Since 1 August 2023 customs also levies the BBO of 7%, a tax on turnover, at the border on the customs value of what comes in.

The exemption requires three things:

• You had your normal place of residence outside Aruba for at least twelve consecutive months.
• The goods are used.
• You are not yet a resident (an inhabitant of Aruba).

The find is at Departamento di Impuesto, the Aruban tax department. Whoever has an exemption from import duties under the LIUD (the Aruban customs law) also pays no BBO at the border. On a car with a customs value of Afl. 33,000 that alone saves Afl. 2,310.

The pitfall is the order. The application requires the declaration of registration in triplicate, so it is only your turn once you are registered at Censo. And a vehicle must have been in your possession and use for six months.

When do I get the exemption?

The conditions read the same at the government and at customs:

• You used the goods in your former country of residence.
• You will use them on Aruba for the same purpose.
• They were not bought with the move in mind (for new goods you pay import duties).
• You and your family members are not yet residents.

For ordinary household goods there is no ownership period. That requirement exists only for motor vehicles, sports aircraft and pleasure vessels. For dogs and cats in the household effects their own papers apply; see your pet to Aruba.

Item	What applies
Residence outside Aruba	at least 12 consecutive months; normal place of residence is where you stay 185 days per calendar year
Goods	used, not bought for the move, same use on Aruba; you and your family not yet residents
Excluded	alcohol, tobacco, commercial vehicles, business equipment
Vehicles and vessels	at least 6 months in possession, ownership and use before giving up your place of residence
Documents	application form, Single Document in Asycuda, copy of ID, declaration of registration of Afl. 10 (3×), list (3×), bill of lading (3×)
Decision period	3 days at most
Forwarding	up to 1 year after registration at Censo, also in multiple shipments
Check	home visit up to 1 month after arrival
Objection and appeal	within 1 month with the Inspector; then within 1 month with the Tax Appeals Board
Without exemption	import duties plus 7% BBO at the border on the customs value

How does the application run, and in which order?

At the Technical Department of customs you hand in the form "Application for removal goods exemptions", together with:

• the import declaration on the Single Document in Asycuda World (model C420), the customs computer system;
• a copy of your ID;
• the declaration of registration in the population register of Afl. 10, in three copies;
• the list of removal goods, in triplicate;
• the (air) waybill, in triplicate.

The government recommends a broker (a company that handles transport and import for you) with an agent in your country of origin. The decision falls within three days at most.

Therein lies the planning lesson: you only get the declaration of registration after your registration at Censo, so ideally the container only sails once you have landed.

The period is generous, though. You may have the goods follow up to a year after your registration, also in multiple shipments, as long as the last is declared within twelve months. If that is too short, you submit a motivated request for extension to the Inspector. Customs checks the import up to a month after arrival, if necessary with a home visit.