The intention is to increase the spending level of cruise tourists in Curaçao and to increase the economic activities in Punda and Otrobanda. 

The decree offers the possibility to sell products to cruise tourists free of sales tax under specific conditions. This is based on the sale of qualifying products by designated entrepreneurs. If entrepreneurs want to be designated, they must submit a written application to the Inspector of Taxes. In this case a number of conditions should be met. 

For the time being, the decree is limited to sales to cruise tourists. This group concerns people who visit Curaçao for one day and then leave Curaçao immediately. The possibility of selling products tax-free to “residential” tourists will be examined in more detail.

The decree does not apply to the sale of alcohol and tobacco. In addition to sales tax, both import duties and excise duties are levied on these products. However, these products can be exempted from sales tax, import duties and excise duties, if these products are delivered from a customs warehouse. In order to be delivered tax-free, these products must be delivered directly from a customs warehouse to cruise tourists at the ship terminal. 

For more information about this regulation and the application of the tax-free shopping, you can always contact us.