Curaçao: Country and Foreign Investment
Relationship with the EU
As a country within the Kingdom of the Netherlands, Curaçao is an associate of the EU. Its citizens carry EU passports, and have free rights of entry, residence, work etc in the EU.
In so far as Curaçao applies the common import tariff of the EU single market, it can freely export products into the EU which it has sourced externally, without additional processing. Products originating in Curaçao, or which have undergone 'substantial economic transformation' there, have EU origin.
However, Curaçao does not form part of the EU fiscal area and does not apply Dutch or EU taxes.