Douane is changing New legislation

Transcription

1 Douane Belastingdienst Douane is changing New legislation Businesses Saba & Sint Eustatius 1

2 Douane is changing The public bodies, Saba and Sint Eustatius, are on the verge of an important change in relation to import, export and transit of goods. Although on both islands, the current customs legislation [the Algemene Verordening I.U.D 1908 and the Landsverordening tarief van invoerrechten (LVTI)], already applies, these laws have no effect in respect of the levying of import duties. Accijns duties are also not payable, except in the case of petrol, where an exception applies.¹ This is going to change. From the 1st of January 2011, new customs legislation will apply on Bonaire and also Saba and Sint Eustatius. This is the Douane- en Accijnswet BES. This law forms part of the full package of new tax laws; the so-called New Tax System (Nieuwe Fiscaal Stelsel, NFS). The Douane- en Accijnswet BES regulates that all persons who import, export or transit goods require to comply with certain formalities and, require to pay excise in respect of petrol. In addition, the Belastingwet BES (also a part of the NFS) sets down that Algemene bestedingsbelasting (ABB) is also payable on the import of goods. This, together with some other topics of general interest, are explained in this brochure. Who is this brochure intended for? This brochure is principally intended for those who are in the business of importing, exporting or transiting goods. The aim is to inform about the formalities which will be faced from 1st January 2011 onwards. It will no longer be as simple as it once was to bring in and import goods to Saba and Sint Eustatius. Together, however, we can make sure that the import of goods from 1st January 2011, remains as simple as is possible and with as minimal as possible logistical delay. Attention! The BES-islands do not form a customs territory. This means that freight traffic between the islands may result in a levy of ABB/Accijns. This even occurs if ABB/Accijns has already been paid at one of the islands. Which import taxes do I face if I import goods to Saba or Sint Eustatius from 1st January 2011 onwards? From the 1st of January 2011, the following taxes will apply to the import of goods: Algemene bestedingsbelasting (ABB) In principle, on the import of goods, a liability to pay ABB arises for both civilians and businesses². The Belastingdienst/Caribisch Nederland, of which Douane forms a part, is responsible for this levy. This levy is charged once, that means if a domestic supply of the imported goods subsequently takes place, no ABB requires to be paid. 1 When petrol is distributed on Saba and Sint Eustatius special import duties are already payable. ² Liability to pay also arises on the supply of goods by a domestic manufacturer and for the supply of services. More information about ABB can be found at 2

3 Douane Belastingdienst The ABB levy for the import of all goods to Saba and Sint Eustatius is 6%. There is one exception to this general tariff; that is for passenger cars which are subject to a charge of 25%. If the passenger car has low or zero emission, the levy is 0%. When has a passenger car, zero or low emission? Petrol engines will be considered to have low or zero emission when the CO2 emission does not exceed 110 grams per kilometre. Diesel engines will be considered to have low or zero emission when the CO2 emission does not exceed 95 grams per kilometre. On which value is the ABB on import calculated? The ABB is calculated on the customs value of the goods, supplemented by any additional costs, such as commission costs, packaging, insurance and taxes due on import (other than the ABB). The method by which the customs value is determined is included in the Douane- en Accijnswet BES. Generally speaking, this value means the value of the goods plus all costs incurred, such as, for transport and insurance, up until the goods reach the harbour or airport, be it on Saba or Sint Eustatius. Please note: If, in addition to the ABB, accijns duties are due on the import of goods, the amount of accijns duty requires to be added to the customs value. Thereafter, the ABB is calculated on this total. Do I always have to pay ABB on the import of goods? Yes, unless an exemption from ABB has been granted. Examples where an exemption from ABB is possible: all objects moved when relocating or moving house a small quantity of goods sent by post goods that by their nature and purpose are exclusively for use in hospitals a limited quantity of goods which travelers take with them The general exemption from ABB also applies when the following products are imported: bread, grain, potatoes, rice, medicines, prosthetics, medical tools and aids. Because the ABB is levied once only (on import and not on any subsequent domestic supply of goods) no possibility exists to shift the levy to the internal supply. The ABB therefore always has to be paid at the border. There is one exemption to this; as a manufacturer of goods you can submit a request to the Belastingdienst/ Caribisch Nederland to be exempt from the ABB levy due on the import of goods, if it is raw materials or semifinished goods required for production, which are being imported. As manufacturer of goods, you can off-set the ABB paid on import against the ABB that you have to pay for goods produced and supplied domestically. For the domestic supply of goods produced, the ABB will be charged. Accijns (excise duties) On import- and after domestic manufacture and/or storage of accijns goods, a liability to pay accijns arises. Douane is responsible for levying accijns. Which goods are regarded as accijns goods? The goods specified in the table below are regarded as accijns goods. On import or removal from AGP, the tariff detailed in the second column, after the type of good, applies. Type of good Accijns tariff Beer, wine, spirits, cigarettes, No accijns duty on Saba and tobacco, cigars, cigarillos Sint Eustatius Petrol USD per hectolitre Exemption from ABB, in most cases, co-incides with cases where an exemption from import duties may be granted. A complete list of import duty exemptions is included in the Douane- en Accijnswet BES, chapter 3 section 3. This piece of legislation is currently being considered for approval by the Staten-General and can be consulted at: behandeling/2009/10/ Vaststelling_van_de_Wet_Douane_en_Accijnswet_BES_Douane_enAccijnswet_BES. This subject is not dealt with further in this brochure since, on Saba and Sint Eustatius, very few people will be occupied with the import, manufacture, and/or storage of petrol. For those who are however interested in finding out more about this, there is an accijns information sheet available. 3

4 Import duties The levy for import duties (customs duties) is included in the Douane- en Accijnswet BES, however the tariff for all goods is set at zero. On import of goods there is therefore no levy of import duties. Submission of a customs declaration Why do I have to submit a customs declaration? By the submission of a customs declaration, you pay the ABB and/or accijns duties which are due as a result of import. How is a customs declaration submitted? The starting point in the Douane- en Accijnswet BES, is that customs declarations are submitted to Douane electronically. If necessary, it is possible, with the permission of the inspector, to submit a written declaration. If this is the case, the form Enig Document is used. Sometimes, it may be possible to submit a customs declaration orally. Filling in boxes on an electronic screen or the use of the form Enig Document is then omitted. Asycuda/electronic From February/March 2011, in addition to declarations for customs clearance, (inward and outward) of ships and aircraft, customs declarations, using the customs application Asycuda World, can be submitted easily to Customs, from your own business computer. Separate information material is available about this. Electronic declaration point Douane From February/March 2011, the Electronic declaration point Douane will be available at the Belastingdienst/Caribisch Nederland office on Saba and Sint Eustatius. From this location, declarants who have a crib number, can submit customs declarations for import, electronically. Information material on how to make use of the electronic declaration point is available in the offices. Use of the electronic declaration point is free. Oral customs declaration In a limited number of situations, for personal goods and trade goods, it is possible to submit a customs declaration orally. Amongst others, this may be done if the goods have been brought by a traveler and as a result of the import, ABB and/or accijns duties are due. The customs value of the goods must be lower than USD (personal goods) and USD (goods for trade). Who submits customs declarations? Everyone who can declare goods for Douane inspection, is able to submit a customs declaration. Completion of the electronic customs declaration however, requires such knowledge of the classification of goods in the Goods List and requires determination of the customs value. It is therefore advisable, if possible, to let the customs declaration be done by a specialised person, such as a customs agent. Am I able to import all goods? In principle, all goods may be imported unless the goods are subject to restrictions or are forbidden. The import of, for example, drugs is forbidden and the import of medicines, other than a small quantity for an individual person, subject to a consent or permit from the Public Health Inspection. Also, the import of meat, vegetables, fruit and animals, are often subject to restrictions. 4

5 Customs is changing I have submitted an electronic customs declaration to Douane, what happens now? The electronic customs declaration is received by team Klantbehandeling, the declarations department, on Bonaire. This department will make an assessment of the declaration. It may be that you receive a message requesting that you provide additional documentation regarding the imported goods. The provision of documents is done by means of PDF or a similar sort of file. Furthermore, you will receive notification of the amount of import tax you are required to pay. The extent to which the declaration is to be checked, is also clarified. This may mean that Douane agents on the island to which the goods are imported, will first wish to inspect the goods to ensure that no additional or different goods have been imported and to check that the value is correct. When the import tax is paid, the declaration and the goods have possibly been checked and, everything is found to be in order, Douane will then grant authorisation for the removal of the goods (a container or a single shipment). All communication in respect of the declaration is carried out by means of special screens and messages which forms part of the Asycuda World application. Can a customs declaration only be done electronically, in writing or orally? No, the Douane- en Accijnswet BES, offers, amongst other things, the possibility of submitting a simplified version of the declaration. At the time of import, only an invoice of commercial, trading document, for instance, is handed in to Douane in respect of the imported goods and thereafter, periodically, a supplementary, compiled declaration is submitted. One condition here is, besides the fact that your business will have to meet certain requirements with regard to keeping records, that a guarantee is provided regarding any payable import duties. Whether or not your business qualifies for this scheme will be examined after you have submitted an application to the Douane (address: Kaya L.D. Gerharts 12, Kralendijk, Bonaire). By which methods can I pay the ABB and accijns duties due on the import of goods? The ABB due on import of goods and, if applicable, accijns duties may be paid in cash, by cheque or PIN payment to the Belastingdienst/ Caribisch Nederland Ontvanger. The Ontvanger is located in the Belastingdienst/ Caribisch Nederland building on Saba and Sint Eustatius. In some cases, the ABB due on import can be paid on the spot to Douane agents at the harbour or airport. Reference is made to the following sections: Submission of customs declarations / Oral declarations. Monthly credit scheme On the basis of a written request, the Ontvanger may, by issuing a permit, allow the ABB and accijns due to be paid per calendar month. The payment is made within eight days after the end of the current calendar month in which the ABB and accijns duties were accrued. This is the so-called monthly credit scheme, which prevents payment having to be made to the Ontvanger for every single declaration. The Ontvanger may impose further conditions on the issuance of the permit for this scheme which will establish financial security, which is required in cases where the permit holder is in default of payment. Do goods always have to be imported directly? No, this is not necessary. Sometimes, it is even useful not to import goods directly. This is the case, particularly when the goods are to be distributed to countries/ territories situated beyond Saba and Sint Eustatius. The goods are then stored in, for example, a customs warehouse or depot and, as long as the goods are stored, no liability to pay import levies arises. There are different types of customs depot storage. A permit to establish a customs depot or warehouse will only be granted if the premises and administration meet certain requirements, a substantial part of the goods will be re-exported and after security is established regarding possible taxes due. Information relating to establishment of a store under customs supervision may be obtained at Douane, team Klantbehandeling, Kaya L.D. Gerharts 12, Kralendijk, Bonaire. Telephone number: (+599) Something has gone wrong with my customs declaration whereby I have paid too much ABB and/or accijns duties. Have I lost that money? If a mistake has been made in a customs declaration resulting in an overpayment of ABB and/or accijns duties, this can, of course, be rectified. As long as the declaration has not yet been completely dealt with, it is possible, for the team at the declarations department on Bonaire to correct the declaration. The declarant should inform this team about the mistake as soon as possible. For the monthly credit scheme, the correct amount will then be charged. If this scheme is not being used and the import tax due has already been paid, the declarations department will format and transmit a refund order. Along with this order, the Ontvanger will refund the overpayment of import tax. If the declaration has been dealt and an overpayment of ABB and/or accijns duties is subsequently discovered, you are advised to request a refund from Douane, team Klantbehandeling, Kaya L.D. Gerharts 12, Kralendijk, Bonaire. This request may also be submitted to the tax office on Saba/Sint Eustatius, which will then see to it that the request is sent on. The overpaid amount and reasons for this overpayment must, of course, be provided. Evidence which shows one or the other should be included when submitting the request. Besides an overpayment, naturally, there is also the possibility that you discover that a customs declaration for import has been incorrectly completed whereby insufficient ABB and/or accijns duties has/have been paid. If this is the case, Douane should be notified without delay. Following this, a rectification can be made. Belastingdienst/Caribisch Nederland also makes subsequent declaration checks. 5

6 Should they discover an underpayment of import tax, an additional payment will require to be made. Also, it is possible that a fine may be imposed as a result of the submission of an erroneous customs declaration. Export of goods When trade goods are exported, an electronic customs declaration (or as an exception and with permission from the inspector, a written declaration) requires to be submitted. This is done using Asycuda World. Costs for the provision of services. Douane carries out its activities at times and locations where, this is necessary, due to freight logistics. In most cases, no costs are due on the provision of services. However, if, at the request of an interested party, certain work activities are carried out by customs civil servants, which falls outside the Douane office opening hours, and/ or occurs outside the office locations, then costs are charged for this. This applies also if an interested party is negligent and, for example, has allowed the period in which a document is valid, to expire. The cost for the provision of services is USD per hour. Authorised operator The Douane en Accijnswet BES offers the possibility for businesses to be granted the status of authorised operator. This status offers those businesses, for instance, to achieve swifter freight logistics. Authorised operatorship is a worldwide development. Additional information on this subject and its application process will be posted on the Douane/Caribisch Nederlands website during Landen en Gebieden Overzee (LGO) and the Algemeen Preferentieel Stelsel (APS). (Overseas Countries and Territories and the General Preferential System) Bonaire, Saba and Sint Eustatius remain parts of the LGO association scheme, as provided for in the fourth part of the EEG-Treaty. The same applies to the APS. This means that goods, the origin of which is recognised as being Bonaire, Sint Eustatius or Saba, (because they have been produced and manufactured at one of the public bodies) can often be imported at favourable import duty rate in the European Union (EU). The origin is shown by a special certificate (EUR/form A) to which an endorsement is provided by Douane. Plainly, such an endorsement will only be given if the exporter of the goods can show that the goods are recognised as originating from Bonaire, Saba or Sint Eustatius. 6

7 Douane is changing Questions? If, after reading this brochure you have questions, please consult or contact Douane on Saba or Sint Eustatius, which is contactable through the Belastingdienst/Caribisch Nederland : On Saba: Cap. Matthew Levenstone Str., The Bottom, telephone Sint Eustatius: H.M. Queen Beatrix Street, Oranjestad, telephone / For more specialist questions such as the classification of goods on the List of Goods (the harmonised system), import values, exemptions, AGP s, customs depot, etc, you are advised to contact Douane, team Klantbehandeling, address: Kaya L.D. Gerharts 12, Kralendijk. Telephone (+599)

8 March