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Tax Information Exchange Agreement

As of 2009, Aruba has been elevated to "White List" status by the Organization for Economic Cooperation and Development (OECD). Now, under the umbrella of the Tax Information Exchange Agreement (TIEA), your meeting expenses are tax deductible, just as they would be in the United States. Add that to the competitive rates across the board for incentive and convention travel and you'll have to admit, when it comes to providing a perfect destination for off-site meetings… Aruba means business!

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Information on Customs Regulations concerning the import of Convention Goods


Customs Declaration


All goods imported into Aruba have to be declared on a customs declaration form “Enig Document”. This is also the case for goods that are being imported by incentive groups or by foreign organizations on the occasion of conventions, exhibitions etc.


ATTENTION: It is advisable to contact a local customs broker in advance to have all customs declaration forms ready on time.


Exemption of Import Duties


According to our National Ordinance on Import, Export and transshipment, exemption of import duties can be granted for goods that are being temporarily imported in Aruba on the occasion of an international convention, exhibition (etc.).

This is a so called ‘conditional exemption.’ Exemption of import duties will be granted based on the condition that the goods are re-exported.


Exemption of import duties is granted for give away items destined for the foreign participants of the conventions provided that these goods have an inscription or logo, to disregards the commercial value. Exemption of import duties will not be granted for consumable goods such as food, liquor, lotions, tobacco, etc., import duties have to be paid.


Give away items must be declared on a Customs Declaration Form Model C504/DVV.


Exemption of import duties can aslo be granted for equipment used at ecents such as audio-visuel equipment, computers, cameras etc.


These goods must be decrlared on a Custons Declaration Form Model C507/O. On the Customs Declaration form the model, serial number and value of the goods must be mentioned. In order to avoid delay at the processing of Customs Forms, it is advisable to supply your local Customs broker with the necessary information.


Notification of Customs Department


The organization having the event in Aruba has to supply the Customs Department in advance (At least one week before the starting date of the event) with the following information n order to be considered for exemption on import duties for the ‘convention goods’.


A week in advance a letter should be sent to the attention of the Commissioner of Customs with the following information:

  • The name if the foreign organization/company having the event in Aruba

  • The amount of participants to the event

  • A list of the names of the participants

  • The location where the event will take place

  • The starting/ending date of the event

  • A list of the goods that are being imported (Give away items and other) with their value

  • A declaration stating the date on which all the goods will be re-exported at the end of the event

  • The name if the consignee of the goods and also the name of the person who is authorized to sign the Customs Declaration Forms


ATTENTION: The above-mentioned information is only necessary if your organization will request exemption of import duties for ‘convention goods’.


For more information on this subject, please feel free to contact the Technical Department of Customs Aruba:


Tel:        (297) 582-1800 or (297) 583-0866

Fax:       (297) 583-7164 or (297) 583-6305


The Aruba Convention Bureau is glad to assist, should you have any other questions.