Two rulings from the Court of First Instance have clarified how Aruba customs evidence rules apply when importers and the customs authority disagree about the classification or value of imported goods.
The decisions, both issued on August 25 and reported locally on September 10, reached different outcomes. In each case, however, the court required the party making a claim to support it with evidence tied to the specific imported item.
Fishing boat exemption was denied
In the first case, a commercial fisher requested an import-duty exemption for a 28-foot 1986 Harris Cuttyhunk boat brought to Aruba from the United States. The fisher was registered commercially, and the Department of Agriculture, Livestock and Fisheries had confirmed that a boat was needed for the business.
The court nevertheless upheld Customs’ refusal. It found that the vessel’s objective features did not show that it qualified as a professional fishing vessel under the relevant tariff category. The record did not establish features such as a functional work deck, fixed equipment for retrieving nets or lines, catch-storage or cooling space, or hydraulic or mechanical fishing equipment.
The ruling said the owner’s occupation and intended use were not enough by themselves. The boat had to meet the legal classification based on its characteristics at the time of import. The appeal was therefore dismissed.
Motorcycle importer won valuation appeal
A second case concerned a 2002 Harley-Davidson Road King purchased in the United States for US$3,200. Customs rejected the declared value and raised it to US$6,000, relying in part on online asking prices for motorcycles of a similar model year.
The importer supplied a bill of sale, proof of cash payment, ownership documentation, messages exchanged with the seller and a seller statement. The court found that Customs had not shown that a higher price was actually paid. It also noted that the comparison data did not address the motorcycle’s condition, mileage or maintenance history.
The court restored the US$3,200 customs value and ordered the import duties and related charges to be recalculated. Customs was also ordered to reimburse Afl. 1,400 in legal costs and Afl. 25 in court fees.
Evidence must match the imported item
Taken together, the decisions show that general registrations, assumptions or comparison prices may not settle a customs dispute. An importer seeking a special exemption must prove that the goods meet the legal requirements, while Customs must provide concrete support when rejecting a documented transaction value.
Sources: NoticiaCla, and the published decisions ECLI:NL:OGEAA:2026:219 and ECLI:NL:OGEAA:2026:214.
