This Ministerial Regulation, implementing the National Ordinance on the Tax on Imports of Goods, specifies adequate application of the concept of “trade goods". The Regulation focuses on: goods intended for commercial resale, where the good has remained materially the same and the essential characteristics of the good have not changed after any processing or manufacturing operations within the entrepreneur's own enterprise; components that are assembled or processed by the entrepreneur within their own enterprise into a new commercial good intended for commercial resale; and any manufacturing operation by the entrepreneur with regard to food and beverages intended for commercial resale, where the supply of food and beverages predominates almost exclusively and is not subordinate to the provision of a service.
Aruba (Países Bajos) · 2023-09-13