# Sint Maarten (Dutch part) (SX) **Capital:** Philipsburg **Currency:** XCG (XCG) (XCG) **Population:** 41,349 — Older stored figure; source year not documented. **Area:** 34 km² > Sint Maarten is an autonomous country within the Kingdom of the Netherlands and an OCT of the EU in the northern Caribbean. It operates as a de facto free port: customs does not levy general import duties, only an excise on unleaded petrol. There is no VAT; a 5 percent turnover tax (TOT) applies to domestic sales, not to imports. The logistics assets are the Pointe Blanche port (freight and cruise) and the Princess Juliana hub airport (SXM). Since 2025, the Caribbean guilder (XCG) has been in circulation, while the US dollar remains very widely used. Sint Maarten (ISO code SX) lies in the northern Caribbean on the island of Saint Martin, which it shares with France, bordering the Caribbean Sea and the Atlantic. Since 10 October 2010 it has been an autonomous country within the Kingdom of the Netherlands with its own government and parliament; in relation to the EU it has the status of an Overseas Country and Territory (OCT). The climate is tropical-maritime with consistently high temperatures and humidity, a rainy season from October to December and a hurricane season from June to November. The economy is driven by tourism, financial services, trade and aviation. For customs and tax purposes the country operates as a de facto free port: Customs Sint Maarten is primarily a border-protection and law-enforcement agency and levies no general import duties, only an excise on unleaded gasoline. There is no VAT; instead a 5 percent turnover tax (TOT) is levied on domestic business supplies, but not on imports. Its key logistics nodes are Port St. Maarten at Pointe Blanche (cargo and cruise terminal) and Princess Juliana International Airport (SXM), making Sint Maarten a transshipment and transit point for the northern Lesser Antilles. Since 31 March 2025 the Caribbean guilder (XCG) has been the national currency, pegged to the US dollar (1 USD = 1.79 XCG), with the US dollar widely used in daily life. **Top Import Partners:** US, NL, CN, FR, DO **Top Export Partners:** US, FR, NL **Top Import Goods:** Foodstuffs, Consumer goods, Fuels, Construction materials **Top Export Goods:** Re-exports, Services **Key Airports:** - [Princess Juliana International Airport (SXM)](https://www.freight-academy.com/en/information/airports/princess-juliana-international-airport-sxm) ## Customs & Import **Import VAT:** No VAT. The main indirect tax is the TOT (Belasting op Bedrijfsomzetten) at 5 percent, levied only on domestic turnover of businesses, NOT on imports. **Customs complexity:** low **Customs system:** Free port principle: Customs is primarily a border protection and law enforcement authority, NOT general import duties. The only levy collected by Customs is the excise duty on unleaded petrol. **Customs authority:** [Customs Department Sint Maarten (Douane, Ministerie van Justitie)](sintmaartengov.org) ## Logistics & Risk **Logistics role:** Caribbean transshipment and transit hub; tourism and supply logistics **Economic area:** EU OCT (associated overseas territory) / Kingdom of the Netherlands **Logistics risk:** medium **Dangerous goods relevance:** medium **Pharma/cold chain:** medium ## FAQ ### Do I have to pay import duties when importing into Sint Maarten? No, Sint Maarten is de facto a free port. Customs Sint Maarten does not levy general import duties; the only levy collected by the customs authority is an excise duty on unleaded petrol. ### Is there a value added tax (VAT) in Sint Maarten? No. There is no VAT. Instead, the TOT (Belasting op Bedrijfsomzetten) turnover tax at 5 percent applies, only on domestic turnover of businesses, not on imports. ### What currency is used in Sint Maarten? Since 31. March 2025, the Caribbean guilder (XCG), pegged to the US dollar (USD 1 = 1,79 XCG). The former Antillean guilder (ANG) has been withdrawn from circulation since 1. July 2025; the US dollar is widely accepted in daily life. ### Which authority is responsible for customs? The Customs Department Sint Maarten (Douane) under the Ministry of Justice. It is primarily a border protection and law enforcement authority and controls the movement of goods and persons at the port, airport and marinas. ### Through which hubs does freight reach Sint Maarten? Sea freight runs through Port St. Maarten (A.C. Wathey Cruise & Cargo Facilities, Pointe Blanche); air freight runs through the Princess Juliana International Airport (SXM), which has its own cargo terminal. There is no railway. ### What EU status does Sint Maarten have? Sint Maarten is an overseas country and territory (OCT) of the EU, but it does not belong to the EU customs territory. It has its own trade policy; goods of OCT origin receive duty-free EU market access. ### Are there sanctions or export controls to consider? Sint Maarten has no autonomous sanctions but implements UN and EU sanctions via Article 25 of the UN Charter and Article 3 of the Kingdom Statute (Sanctielandsverordening), enforced among others through the FIU Sint Maarten. ### What are the main logistics risks for Sint Maarten? High import dependence of a small island economy and exposure to Atlantic hurricanes (June to November); Hurricane Irma in 2017 severely damaged the port and airport. Customs and port congestion risks are otherwise low to moderate. ## Sources & Last Verified - [https://www.sintmaartengov.org/Ministries/Departments/Pages/Customs.aspx](https://www.sintmaartengov.org/Ministries/Departments/Pages/Customs.aspx) - [https://www.grantthornton.global/en/insights/indirect-tax-guide/indirect-tax---Dutch-Caribbean-Sint-Maarten/](https://www.grantthornton.global/en/insights/indirect-tax-guide/indirect-tax---Dutch-Caribbean-Sint-Maarten/) - [https://www.centralbank.cw/functions/banknotes-coins/caribbean-guilder](https://www.centralbank.cw/functions/banknotes-coins/caribbean-guilder) - [https://en.wikipedia.org/wiki/Caribbean_guilder](https://en.wikipedia.org/wiki/Caribbean_guilder) - [https://stats.sintmaartengov.org/](https://stats.sintmaartengov.org/) - [https://www.overseas-association.eu/oct/saint-marteen/](https://www.overseas-association.eu/oct/saint-marteen/) - [https://portstmaarten.com/](https://portstmaarten.com/) - [https://www.sxmairport.com/airport-services/cargo](https://www.sxmairport.com/airport-services/cargo) *Last verified: 2026-06-29* --- *Freight Academy — Country Profile: [https://www.freight-academy.com/en/information/land/sx](https://www.freight-academy.com/en/information/land/sx)* *Markdown mirror: [https://www.freight-academy.com/api/md/country/en/sx](https://www.freight-academy.com/api/md/country/en/sx)*