Exemption Household Goods
Moving to CURAÇAO
When you move to Curacao, the household, personal and transportable goods that you take with you, need to get imported. With import there is a means of import tax charged, with focus on import duties, excise and sales tax.
If you apply and meet to certain legal conditions, there is a possibility to obtain a permit on request, allowing you to get your household goods imported tax-free. This exemption is only applicable to personal property.
In this brochure, there is an explanation on the exemption of household goods and the conditions that may apply.
When do you get an exemption?
Only when you decide to bring your normal household goods from your residence abroad to Curacao, you may be applicable to a tax exemption.
‘Normal household goods from residence’ means: Household goods from a place/household where the person resides for at least 183 days a year, and where there are personal and professional work bonds.
What are household goods?
‘Household goods’ means: Used personal goods that are part of your household for minimum of 6 months.
Household goods also include small pets and passenger vehicles. However passenger vehicles, must be used and in your possession for a minimum of 12 months prior to embarkation.
The exemption for household goods is not applicable for recreational sports/hobby vehicles, and (more than a normal domestic stock) alcohol beverages, and tobacco products. These do not belong to the household property, and import taxes need to be paid.
There is also a possibility that the household goods imported look new. In this case, customs have the legal right to ask for evidence, indicating that these goods have been in your possession for a minimum of 6 months. A purchase invoice or warranty card can serve as evidence.
Of course you are also allowed to import goods that are new. In this case, a separate import declaration will be created, and applicable impart tax needs to get paid.
How can normal residency be determined?
In order to assess a person's normal place of residency, certain criteria checks are applied:
In which (municipal) government / public administration are you registered?
If applicable: where does your partner and / or other members of the family recide? (Personal bond)
What is the nature of work / employment for which you are staying in Curacao? (Occupational binding)
Each case is reviewed seperately, to check if the transfer is done from normal recedencies. There is also a check on the time frame the normal recedency is transferred, in means of a 6 month to a 12 month term of owning and using these household goods.
The benchmark for the 12 months of possession and use of a private vehicle, is the time of loading and shipping of the vehicle. The time of transfer of the normal residence (6 months) falls together with the arrival on the island. You have the obligation to report at the citizen department, within two weeks upon your arrival.
When do you hand in the request for exemption?
The application for exemption for household goods must be presented upon arrival of the household goods. The resulting license is submitted at customs during import declaration.
Household goods should have been declared before the expiry date of 6 months, from the date when the person has transferred from his normal place of residence. If due to any special circumstances, are unable declare your household goods within the 6-month period, the director of customs may, at your request, extend that period. The request must be submitted no later than one month before the expiry of the deadline.
Are there any special conditions?
If you received a permit of exemption for your household goods, the following conditions apply:
- Imports exempt from tax may not be lent for a period of 12 months, and cannot be mortgaged, leased, or transferred without prior consent of the director of customs.
2. The 12-month period begins on the day on which the customs authorities accepted the permit of exemption in question.
Additional conditions for the duty-free importation private vehicles
The import of passenger cars that are part of household goods, have certain conditions that apply:
You must show that the vehicle is at least 12 months in continuous use and possession prior to loading. The exemption is limited to one private vehicle per family or household.
The exemption does not apply to:
Hobby vehicles (Example: old timers/"wabi’s");
Vehicles constructed or adapted for the commercial transport of persons and goods.
If the vehicle does not meet one or more conditions, the importation of the vehicle is only possible after payment of the import tax.
Conditions for the import of a pet
Imports of pets belonging to the household must be notified to the customs upon arrival. The pet should have a health certificate, no older than two weeks, written by the veterinary department or veterinarian of the country of origin. Upon arrival without the pet’s health information, it will be put into quarantine by the veterinary service.
In most cases, you do not have obtained exemption for household goods on arrival with your pet. In that case, you must pay a deposit (security), which depends on the customs value of the pet. This amount can be reclaimed, once you have obtained the license exemption for household goods.
Necessary evidence pieces
By applying for an exemption permit, there are certain evidence pieces necessary.
The following overview will show the specific pieces that are necessary for the process;
Regular Household goods
- Applicant's passport copy and if applicable relocating partner’s passport, and also with stamp Immigration page;
- original copy of registration document from "Kranshi" (so-called BB-10, cost NAF 10.00.); either a work permit;
- original certificate of deregistration country of origin;
- signed, full list of household property indicating the value thereof;
- Request for exemption permit;
- visa / green card / other documents showing that the normal place of residence was abroad, if no evidence of launch will be issued in the country of origin.
- Copy of the passport of the holder;
- Original registration country of origin / ownership;
- Proof of export;
- Proof of purchase;
- Form vehicle data;
- Form application for exemption.
Redirected household goods
- Applicant's passport copy and if applicable relocating partner’s passport, also with stamp Immigration page;
- Ticket ((e-) ticket and boarding pass)
- Signed full list redirected household property indicating its value.
- Health information/ declaration from veterinary service or a veterinarian (not older than two weeks).
For any questions you can contact customs:
|Post-address:||Sha i Lio Caprileskade/Handelskade z/n, Curaçao|
|Telephone:||(5999)||4345300 (office Punda)|
|(5999)||461 6350 (office Haven)|
|(5999)||868 3058 (office Luchthaven)|
Disclaimer: This information has been carefully prepared. The information, however, is not legally binding.