Last updated on November 5, 2025
No. Aruba’s customs and tax regulations require payment of the border tax—known as BBO/BAVP and BAZV—on all imports. Since August 1, 2023, this levy applies to both individuals and businesses, calculated at 7% of the customs value. Only specific exemptions, such as diplomatic consignments or legally zero-rated goods, are recognized under law.
A Tax Anchored in Policy
When goods sail into Aruba, they don’t just bring opportunity—they bring responsibility. The island’s fiscal framework is anchored in the Belasting over bedrijfsomzetten (BBO) and related levies, which were extended to the border in 2023. This reform wasn’t arbitrary; it was a strategic move to ensure fair contribution from imports, reinforcing public services and economic resilience.
Historically, Aruba relied on internal turnover taxes, but shifting trade dynamics and post-pandemic recovery prompted lawmakers to tighten collection at entry points. The result? A border tax that captures revenue upfront, reducing loopholes and aligning with global best practices for small economies.
What Exactly Changed?
On August 1, 2023, the law introducing BBO at the border came into force. Customs now collects 4% BBO/BAVP and 3% BAZV, totaling 7%, based on the customs value of imported goods. This applies universally—whether you’re a private individual bringing in luxury items or a business importing stock for resale. The only relief? Businesses can deduct the BBO paid at import when filing their regular tax declaration, a mechanism designed to avoid double taxation.
The Department of Customs (Departamento di Aduana) and the Tax Department (DIMP) jointly enforce this system, ensuring compliance through digital declarations and close monitoring. Gone are the days of informal arrangements; today, every shipment is logged, assessed, and taxed before clearance.
Are There Any Exceptions?
Yes, but they’re narrow and codified. Diplomatic shipments, humanitarian aid, and certain zero-rated goods may qualify for exemption—but only with prior approval and documentation. For the average importer, there’s no shortcut. Attempting to bypass the tax can lead to penalties, delays, and even confiscation of goods.
Even travelers face limits. While personal items within duty-free allowances—such as modest quantities of alcohol or tobacco—remain exempt from import duties, the border tax applies to commercial consignments without exception.
Why It Matters
This policy isn’t just about revenue; it’s about fairness and sustainability. Aruba’s economy thrives on openness, but it also safeguards its fiscal health. By collecting taxes at the border, the government ensures that all market participants contribute to the infrastructure and services that make trade possible.
For importers, this means planning ahead. Factor the 7% levy into your cost structure, prepare accurate customs declarations, and verify your personal or business tax number before payment. Errors can trigger refund requests—a bureaucratic detour best avoided.
Practical Guidance for Compliance
- Declare electronically via Aruba’s customs platform (AsycudaWorld).
- Calculate correctly: The tax is based on the customs value, not retail price.
- Keep records: Businesses should retain proof of payment for deduction claims.
- Consult official tariffs: Rates and exemptions are detailed on government portals.
Skipping these steps isn’t just risky—it’s costly. Storage fees, fines, and reputational damage can outweigh any perceived savings from evasion.
The Cultural Undercurrent
Aruba’s approach reflects a broader principle: participation in its economy comes with shared obligations. The border tax is a modern expression of that ethos, balancing openness with responsibility. It’s a reminder that in trade, as in life, smooth sailing depends on respecting the rules.
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Sources
Departamento di Aduana – Official Customs Information
https://www.douane.aw/en/
Ongoing
BBO na frontera – Departamento di Impuesto
https://www.impuesto.aw/bbo-na-frontera
Ongoing
Departamento di Aduana ta inicia cu BBO na frontera – Gobierno di Aruba
https://www.gobierno.aw/departamento-di-aduana-ta-inicia-cu-bbo-na-frontera
02-08-2023