Alcohol regulations in Bonaire, Sint Eustatius and Saba

Licences needed

Vergunning accijnsgoederenplaats (AGP - excise warehouse licence) for manufacturing or storing excisable alcohol under duty suspension, plus local business/establishment permits.

Authority

Douane Caribisch Nederland (Team Klantbehandeling)

Documents

AGP application form, annex specifying the number and capacity of distilling apparatuses (for spirits) or brewing kettles (for beer), site plan/drawings, cadastral details, estimated monthly and annual production/storage volumes, list of employees authorized to sign excise documents, and a description of the accounting and administrative organization.

Fees

not confirmed

Time to obtain

not confirmed

Who can import

Locally established businesses registered with the Chamber of Commerce and registered with Douane Caribisch Nederland; private individuals may import personal quantities subject to customs declaration and applicable ABB/excise.

Licences or registrations

One-time registration with Douane Caribisch Nederland (Team Klantbehandeling) to use the Electronic Customs Declaration Point (Elektronisch Aangiftepunt Douane - EAPD); optional Vergunning accijnsgoederenplaats (AGP) to import and store spirits on Bonaire under excise duty suspension.

Authority

Belastingdienst / Douane Caribisch Nederland

Documents

Electronic customs declaration via EAPD or written Single Administrative Document (formulier Enig document) with commercial invoice, freight, and insurance documents.

Fees

Registration and use of EAPD is free of charge (0 USD); AGP licence fee not confirmed.

Time to obtain

not confirmed

Required

no

Process

No mandatory pre-market alcohol brand or label registration (such as US COLA) is required by Douane Caribisch Nederland.

There is no state import monopoly. Every import shipment requires an electronic customs declaration (via EAPD) or approved written declaration (Enig document). Under the Douane- en Accijnswet BES, shipments moving between Bonaire, Sint Eustatius, and Saba are also treated as imports/exports. Excise tax stamps (accijnszegels) are mandatory for cigarettes on Bonaire but are not required for distilled spirits.

0% (nihil). Under the Douane- en Accijnswet BES, the customs import duty (invoerrecht) tariff is set at 0% for all goods across Bonaire, Sint Eustatius, and Saba.

• Official currency is the US Dollar (USD). Taxes differ by island under the Douane- en Accijnswet BES and Belastingwet BES:
• 1. Excise duty (Accijns) on distilled spirits (gedistilleerd, including wine >20% ABV):
• - Bonaire: USD 12.85 per hectoliter per 1% ABV (volumpercent alcohol). (For comparison on Bonaire: beer is USD 67.04/hl; wine up to 20% ABV is USD 128.50/hl).
• - Sint Eustatius and Saba: 0 USD (exempt; on Sint Eustatius and Saba excise duty applies only to gasoline, not to spirits, wine, beer, or tobacco).
• 2. General Expenditure Tax (Algemene Bestedingsbelasting - ABB) at import:
• - Bonaire: 8% calculated on the customs value (CIF value to port/airport of entry) plus any applicable excise duty.
• - Sint Eustatius and Saba: 6% calculated on the customs value (CIF value to port/airport of entry).

Private sector system (supermarkets, liquor stores/slijterijen, wholesalers, hotels, bars, and restaurants) licensed by the respective island government under the Vergunningwet BES. Specific opening hours and day restrictions are set by island ordinance (not confirmed).

not confirmed

No excise strip stamps are required on distilled spirits. Specific mandatory label items and health warning rules for the BES islands are not confirmed.

not confirmed

Under the Douane- en Accijnswet BES, wine with an alcoholic strength exceeding 20% ABV is classified and taxed as distilled spirits (gedistilleerd). Specific category definitions for whisky, rum, vodka, gin, or brandy are not confirmed.

None confirmed.

No major changes to the alcohol excise structure or the 0% customs duty tariff were confirmed for 2024–2026; Bonaire continues to levy ABB at 8% plus alcohol excise, while Sint Eustatius and Saba levy ABB at 6% with no excise on alcohol.

Exporters benefit from a 0% customs import duty across all three BES islands, no alcohol excise duty on Sint Eustatius and Saba, and no mandatory brand or strip-stamp registration for spirits. Bonaire's growing tourism and hospitality sector offers steady demand for imported premium spirits and wines priced in US dollars.

• Belastingdienst / Douane Caribisch Nederland