Bahamas Custs

THE
& Excise Department

RATES
DUTY
Frequently Imported Items
Processing,
Environmental Levy,
and VAT Fees

Know Befe Y Go!

This booklet is provided for information only and is not considered
a legal document. The authority of all rates of duty and
classifications for the purpose of collecting revenue is the
Tariff Act.

For further information, please visit our Customs website at

www.bahamascustoms.gov.bs

JULY 2022
 How VAT is Calculated?

VAT - is applicable to Value, Actual Duty, Processing Fees,

Storage, Insurance, Freight, Other charges, Local landed
charges and Environmental Levy fees

C17/C18 - Accompanied & UnAccompanied Baggage Declaration

Example #1 – Passenger declares a TV valued at $600 and is claiming exemption.
Duty is calculated on the following: [$600 - $500 (Exemption)] = $100
~ $100 (Amount after Exemption) = $ 100.00
~ $100 (value) * 35%(duty rate) = $ 35.00
~ Environment Levy fee for Television = $ 5.00
~ Total Landed Cost $140.00
~ $140 * 10% (VAT) =$ 14.00

Total Amount to be Paid = $35 + $5 + $14.00 = $54.00

C18A - Courier/Parcel List Baggage Declaration

Example #2 – The courier submits a C-18 with a TV valued at $400;
VAT will be applied as follows:

~ $400 (value of TV) = $ 400.00

~ $400 (value) * 35%(duty rate) = $ 140.00
~ $400 (value) * 1%(processing fee) = $ 10.00
~ Environment Levy fee for Television =$ 5.00
~ Storage Fees (if applicable) =$ 0.00
~ Freight/INS/Other Charges = $ 110.00
~ Total Landed Cost $655.00
~ $655 * 10% (VAT) = $ 65.50
Total Amount to be Paid = $140 + $10 + $5 + $65.50= $220.50

2
 How VAT is Calculated Cont’d?

C13 - Home Consumption Entry

Example #3 – Importer submits a C-13 entry for a vehicle valued at
$10,000.
~ $10,000 (value of vehicle) = $ 10,000.00
~ $10,000 (value) * 65%(duty rate) = $ 6,500.00
~ $10,000 (value) * 1%(processing fee) = $ 100.00
~ Environment Levy fee for Vehicle =$ 250.00
~ Storage Fee ($50 p/w) (only when applicable) =$ 50.00
~ Freight/INS/Other Charges (not a standard fee) =$ 900.00
~ Landed charges =$ 100.00
~ Security Fees (Vehicles Imported/Exported) =$ 10.00
(20ft Containers Imported & Exported)
~ Total Landed Cost $ 17,910.00
~ $17,910 * 10% (V.A.T.) $ 1,791.00
Total Amount to be Paid = $6,500 + $100 + $250 +
$50 + $1,791.00 = $8,901.00
Over 10 Years — 20% Environmental Levy

Effective as of 1st January, 2015:

Duty of Gas/Diesel - $1.15 per US gallon
LP Gas - Propane - $0.40 per US gallon

VAT HOTLINE: 242.225.7280 -

Frequently Asked Questions

Facebook: VAT Bahamas

www.vat.revenue.gov.bs - Register Today!
3
 Frequently
2022 Imported Items
Customs Duty rates have been reduced due to the implementation of VAT and is calculated
on the Actual Value for price paid or payable and not Duty Liable.

Alarm System FREE Baking Powder 5%

Almond Butter FREE Barbeque Sauce 5%
Aluminum Foil 30% Batteries (Primary Cell) 10%
Air Condition Wall/Window 20% Batteries (Lithium Ion) FREE
Air Condition (Solar) Free Batteries (Deep Cycle) 10%
Air Fresheners (Canned/Spray) 45% Batteries (Auto) 60%
Amplifier 45% Backhoe 45%
All Animal Food FREE Bags (School) FREE
All Doors FREE Bags (Urinary) FREE
All Detergent (Washing) FREE Bags (Paper) 45%
All Coffee FREE Bandages FREE
Android/Apple TV boxes 45% Bathroom Fixtures (Basins, Tubs) 25%
Amazon Fire Sticks 35% Bed Sheets (Linen) 30%
Amazon Echo FREE Beers $10 per imperial gal + 10%
Anti Freeze 40% Belts (Leather/Other) 20%
Asphalt (Road Surfacing) 45% Belt (Transmission/Other) 45%
Artwork (Original) 10% Bill Hooks 20%
Auto Parts 60% Biscuits 20%
Awnings 45% Bicycle FREE
Axes 10% Black Pepper 5%
Baby Bottle FREE Bleach )Liquid) 60%
Baby Car Seat FREE Blocks (Concrete) 45%
Baby Cribs and Baby Playpen FREE Blenders 35%
Baby & Toddler Clothing (<size 6) FREE Blinds (Wood) 30%
Baby Stroller FREE Blinds (Plastic) 45%
Baby High Chair FREE Blood Glucose Test Strip FREE
Baby Pampers FREE Blood Pressure Monitor/ Meter FREE
Boats (Pleasure) FREE
Baby Bottle and Bottle Nipples FREE
Books (Exercise) FREE
Baby Wipes FREE
4 Books (Receipt) 45%
Books (Coloring) FREE Cereal FREE
Books (Reading) FREE Cement (Portland) FREE
Brake Pads 60% Chafing Pans (Stainless Steel) 45%
Bras 20% Cheese 5%
Brake Fluid 40% Chicken 30%
Bread FREE Christmas Lights 35%
Business Cards (Blanks) 40% Christmas Ornaments 45%
Business Cards (Printed) 60% Christmas Lights (LED) FREE
Brochures (Educational) 30% Christmas Tree (Artificial) 45%
Brochures (Advertising) 40% Christmas Tree (Fresh) 35%
Broom 45% Cigars $3.00 per stick
Cabinets (Wooden) 25% Cigarettes $0.25 per stick
Cabinets (Office) 45% Cigarillos, etc (Other) 300%
Cable (USB Cord) FREE
Cigarettes (Electronic) 45%
Cakes, Pastries, Biscuits 20%
Clock (Time - Payroll & Wall) 45%
Calculator (Electric) 10%
Calculator (Handheld) 5% Clothing (Used) 20%
Calendars 60% Coloring (Food) 45%
Camera/Camera Video FREE Compressor (Air) 45%
Camera (Digital) FREE Costumes of Textile 20%
Camera (Surveillance) FREE Costumes other than Textile 45%
Can Opener (Portable) 25%
Curling Iron 35%
Can Opener (Electric) 45%
Chocolates 30%
Candies (Soft) 30%
Candies (Hard) 60% Clothing (Outer Wear) 20%

Candles 45% Clothing (Underwear) 20%

Coffee Makers 35%
Caps (Graduation/Nurse) 45%
Cologne FREE
Car Alarm FREE
Cards (ATM) 45% Comforters (Bed) 45%
Carpet 45% Computers FREE
Cash Register 45% Computer Accessory 5%
Casket (Metal) 45% Computer Modem 10%
Commercial Catalogs 40% Computer Monitor FREE
Catheters FREE Computer Printer FREE
CD (Blank) 10% Computer Multi-function Printer 5%
CD Players 35% Computer Router 10%
Computer Scanner 5%
CD with Music/Movies 10% 5
Computer Software FREE Exercise Machines FREE
Condensed Milk FREE Eye Glasses (Prescription) FREE
Condoms FREE Fabrics 30%
Contact Lens FREE Fabric Softener 35%
Copy Paper (Multi-purpose) 5% Face Shield FREE
Corned Beef (Canned) FREE Fans FREE
Cough Drops FREE Fax Machines 5%
Crayons FREE Felt FREE
Cream FREE Fertilizers FREE
Curtains 30% Fire stick 45%
Defibrillator FREE Fish Bait FREE
Degreasers 45% Fish Hooks 20%
Deli Meats Fish Reels 20%
- Beef, Ham & Turkey Sliced/Unsliced FREE
Fish Rods 20%
- Other Including Mixtures Sliced/Unsliced FREE
Deodorant FREE Flashing 20%
Dishes (Ceramic) 45% Flashlights 25%
Drywall FREE Fountain Pens FREE
Dishes (Porcelain/China) 5% Flatware (Knife/Fork/Spoon) 25%
Dried Mixed Fruit (Packed) 35% Flooring (Wood Parquet) 25%
Dried Mixed Fruits (Unpacked >20lb) 5% Flowers (Artificial) 45%
Disposable Underwear FREE Flowers (Fresh - Cut) 35%
Dolls 20% Flowers (Plants) 25%
Drapes 30% Flyers (advertising) 40%
Drones with camera FREE Freezer (Household type) 5%
Dryer (Clothes) 45% Fresh Fruits (excluding Pineapple 40%) FREE
Durock FREE Furniture (Household) 25%
E-Book Reader (Kindle/Nook/Sony Reader) FREE Furniture (Other) 45%
Fireworks 45%
Earphones 45%
Fire Extinguishers FREE
Eaves Drip 20% Flags of Nation & Other Flags 25%
Electric Motorcycles 10% Floss (Dental) 5%
Flour (Non-prepared) FREE
Energy Drinks 55%
Fruit Snacks 30%
Engine (Aircraft) 5% Fruit Cocktail FREE
Engine (Car) 60% Fryer (Non Electric) 5%
Engine (Boat) 5% Games (On Disc) 10%
Envelopes 25% Garbage bags (Environmental Friendly) FREE
6
Garden Hose 45% Hurricane Shutters (Wood) 5%
Gatorade 30% Humidifiers 45%
Generators FREE Helmets 10%
Glitter 45% HIV Test Strips FREE
Glassware 45% Hoes 10%
Glassware (Crystal) 5% Hover Boards 20%
Gloves (Gardening) 10% Ice Cream 20%
Gloves (Surgical) 10% Ice cream & popsicles 20%
Gloves (Plastic) 20% Ice & Water Shield FREE
Gloves (Rubber) 45% Ice Cream Machine 45%
Glue 20% Incubators FREE
Golf Carts 30% Industrial Sanitizer FREE
Gowns (Graduation) 20% Ink (Computer) 5%
Grits FREE Insecticides FREE
Gum (chewing) 30% Insulin FREE
Gum (including Nicotene) 20% Insulated Steel Panels 25%
Hair Dryers 35% IPad FREE
Hair Dye/Rinse 25% Iron (electric) 35%
Hair Conditioner 25% Inverters for Solar panels FREE
Hair Preparations 25% Jack (Car) 45%
Hair (Artificial/Human) 45% Jams, Jellies, Marmalade etc FREE
Handbags FREE Jewelry (Costume) FREE
Hand Towels (Paper) 45% Jewelry (Gold / Silver / Platinum) FREE
Hand Sanitizers FREE Jet Skis 10%
Hangers (Plastic) 45% Juice 100% FREE
Hangers (Wooden) 35% Karaoke Machine 35%
Hats 45% Ketchup FREE
Hardi Plank/Board FREE Keyboard (Musical instrument) FREE
Headphones FREE Keys 20%
Hearing Aids FREE Kidney Machines and Parts FREE
Heater (Tankless Water) 5% Labels (printed) 45%
Heart Monitor FREE Ladder (Aluminum) 45%
Hedge Shears 10% Lavatory seats and covers & fittings 25%
Honey (Natural) FREE Lawn Mower & Parts 35%
7
Life Jackets FREE Pans & Pots 25%
Lime 5% Pads (Bed) 45%
Locks 20% Padlocks 20%
Paint - Artist 25%
Lumber FREE Paint - Other 45%
Machetes 10%
Pantyhose 20%
Mask Cloth 25%
Paper (Printing/Multipurpose) 5%
Matlocks 10%
Paper (Toilet) 25%
Mattress 60%
Pasta FREE
Mattress (Air) 45%
Peanut Butter FREE
Mannequins 45%
Pens FREE
Malt Beverages 55%
Pencils FREE
Make Up 35%
Perfumes FREE
Mask (Cloth) 25%
Pesticides FREE
Microphone 35%
Picks 10%
Microwave 35%
Pillows 45%
Mirrors (Unframed) 45%
Pipes (PVC) 5%
Mop 45%
Pineapples 40%
Mopeds 75%
Pitch Forks 10%
Motorcycles 75%
Plastic Wares 45%
Mouthwash 5%
Plywood FREE
Nails (Building) FREE
Point Of Sale System FREE
Neck Ties 20%
Postcards (Other) 40%
Newspapers 5%
Postcards (w/ Bahamian Scenes) 25%
Nicotine Patches FREE
Posters 40%
Noodles FREE
Potato Chips FREE
Novelties 45%
- Other Chips 20%
Nuts (Individually Packaged) 25%
Potting Soil 25%
Nuts (Commercially Packaged — >20lbs) 5%
Prepared Chicken, Turkey,
Oil (Body) 45% - Ham, Beef FREE
Oil (Coconut for cooking) FREE Printer Multifunction FREE
Oil (Motor) 45% Pudding / Jello-Pudding 20%
Oil (Virgin/Sesame/Soybean) FREE Rakes 10%
Other Wearing Apparel 20%
Radio 35%
Oven (Electric) 35%
Oven (Gas) 5% Razor Blades 25%
8
Refrigerator (Household 30 cubic feet & under) FREE Spice Buns 20%
Refrigerator (Household over 30 cubic feet) 5% Stockings 20%
Remote Controls 45% Stove (Less than 30”) FREE
Rice (non-prepared) FREE Stove (wider than 30”) 5%
Rodenticides FREE (Household 30 cubic feet & under gas or electric) FREE
(Household over 30 cubic feet gas or electric) 5%
Rims (mounted on tires) 60%
Shower Curtain (Plastic) 45%
Rims (only) 60% Shower Curtain (Fabric) 30%
Rugs 45% Stereo System 35%
Rulers (School) FREE Sugars and Syrups FREE
Rum $15 (per proof gal.) Sunglasses (Prescription) FREE
Ruler (Other) 45% Sunglasses (Other) FREE
Supplements FREE
Salad Dressing 5% Surge Protectors 5%
Salmon Fillet FREE Surgical Masks FREE
Surveillance Security System FREE
Sandals 20%
Tableware, Kitchenware (Bio-degradable) 5%
Sanitary Napkins (Female) FREE
Tea FREE
Sardines (Canned) FREE
Telephone (Land/Cordless) 10%
Sausage FREE
Telephones (Cellular) 10%
Satellite 45%
Television 35%
Scooters 75%
Tennis 20%
Scooters (Kick Push) 20%
Thread 10%
Sewing Machine 5%
Tires (Auto-Unmounted) 25%
Seasonings 5%
Tiles (Marble) 35%
Segways 20%
Tiles (Ceramic) 25%
Shampoo 25%
Tiles (Roofing) 20%
Shears 10%
Toaster 35%
Shrimp FREE
Tools (Hand) 25%
Shrimp Bait Free
Tooth Brush & Tooth Paste FREE
Sheets (Linen) 30%
Towels 30%
Sheet Rock FREE
Toys 20%
Shoes/Slippers 20%
Transmission Fluids 40%
Soaps FREE
Tricycle FREE
Socks 20%
Tuna (Canned) FREE
Soup (Canned) FREE
Turkey 5%
Speakers (Bluetooth) FREE
9
T-Shirts: (with/without Collar) 20% - Vinyl double glazed or vacuum Sealed FREE
UPS System 45% - Other (Aluminum) 35%
Umbrella 45% Wine 50%
Vacuum Cleaner 45% Yeast 5%
Vehicles (New) 1.5 - 2.0 liter engine 45% Yogurt FREE
Vehicles (Electric exceeding 70k) 25%
Vehicles 65%
Vehicles (Hybrids not exceeding 70K) 10%
Vehicles (Hybrids exceeding 70K) 65%
Vehicles (Electric not exceeding 70k) 10%
Vehicles/Trucks (Cargo Carrying) 65%
Vehicles/Trucks (over 20 tons) 85%
Video Game Machine 45%
Virtual Reality Headsets
(with headset) 35%
(without headset) 45%
Visual Teaching Aids FREE
Vitamins FREE
Walking Sticks FREE
Walkie-Talkie 35%
Wallets FREE
Washer (Energy Efficient) 5%
Washer (Regular) 5%
Watches FREE
Watches (Smart) FREE
Watches (Pocket) 25%
Water Heater (Gas) 25%
Water Heaters (Solar) 5%
Water Pump (vehicle) 45%
Water Pump (Well) 45%
Wigs 45%
Windows
- Aluminum double glazed or vacuum seal 25%

10
 DUTY FREE ITEMS
Aircrafts (helicopters, aeroplanes) Face Shields
All Animal Food Fertilizers
All Doors Flours
All Detergent (Washing) Fish (Canned)
All Sugars and Syrups Fresh Fruits
All Coffee Hand Sanitizer/Industrial
Baby Bottle Hazmat Suits
Baby Car Seat Grits
Baby Cribs and Baby Playpen Hearing Aids
BABY CLOTHING (up to Toddler 6) Incubators
· not knitted (or crocheted) Insecticides
· knitted & crocheted Insulin
Baby Stroller IPad
Baby High Chair Inverters for Solar panels
Baby Pampers Juice 100%
Baby Bottle and Baby Nipples Ketchup
Baby Wipes Kidney Machines and Parts
Bags (Urinary) LED Lights Fixtures
Bandages Light Bulbs (Fluorescent Energy Saving)
Blood Glucose Meter Light Bulbs (LED)
Blood Glucose Test Strip Oil (Cooking)
Blood Pressure Monitor Pads (Bed - Disposable)
Books (Exercise) Plywood
Camcorder Processing Equipments (Cottage & Light Industry Act)
Camera (Digital) Mayonnaise
Camera (Surveillance) Meat (Cow)
Cereal Meat (Mutton)
Computers Medical Garments
Computer Monitor Medical Grade Examination Gloves
Computer Printer (not multi-functional) Medicine
Condensed Milk Needles (Medicinal)
Condoms Noodles
Contact Lens Nut (Spreads)
Corned Beef (Canned) Pampers
Cough Drops Potatoes (Prepared)
Cream Pesticides
Defibrillator Raw materials (Cottage & Light Industry Act)
Deli Meats Refrigerators (Household)
· Beef/Ham Sliced/Unsliced Rice
· Turkey Sliced/Unsliced Salmon (Pacific, Atlantic, Sockeye, Other)
· Other Including Mixtures Sliced/Unsliced Sanitary Napkins (Female)
Deodorant Sardines (Canned)
Disposable Underwear/Undergarments Solar Panels
Drones with camera Sausage
E-Book Reader (Kindle/Nook/Sony Reader) Shrimp Bait
Exercise Equipment Solar Panel System (approval from Minister)
Eye Glasses
11
 DUTY FREE ITEMS
Stoves (Household) Tea
Soup (Canned) Test Strips (HIV, Diabetes, Pregnancy, Other Medical)
Sugar Tofu
Sunglasses Tooth Brush
Supplements Toothpaste
Surgical Caps Tomatoes (Canned)
Surgical Garments Visual Teaching Aids
Surgical Mask Various Fruits
Surveillance Security System Vitamins

Returning Resident:
The following conditions pertain to the use of the classification code (s) in
Subheading 981A.0010:

a. In the case of a returning resident who, having been absent from The
Bahamas for two consecutive years or more is returning to The Bahamas
for permanent residence and –

i. Is retired; or
ii. Had been in full-time employment at some time during the period of
absence; or
iii. Had been enrolled full-time in a course of study in a post-secondary
school at some time during the period of absence,

the general exemption applies to -

(a) all household effects, books, apparel, footwear, articles of

personal adornment, toilet articles and other articles and effects
not intended for sale nor for the purpose of any business, being
articles and effects brought into The Bahamas by the resident
up to a limit in value of $10,000.00; and

(b) one vehicle up to a limit in value of $30,000.00.

b. A returning resident is not entitled to the general exemption more than once
in every 5 years.
c. Returning resident” means a person returning from a journey outside The
Bahamas, who prior to his departure from The Bahamas on that journey
was a citizen or permanent resident of The Bahamas.

12
 Frequently Asked Ques ons
Q. I am importing a vehicle from Japan. What do I have to do when the vehicle arrives to get it
cleared?
A. Once you have ordered a vehicle from Japan, The documents will be sent to you Via DHL or
UPS. The package will contain all of the necessary documents for the clearance of your
vehicle. Upon receipt of the documents, you then proceed to the Shipping Agent, which will
be stated in your instructions in the package. You will be responsible for the local landing
fees which are not included in the fees paid to the company you have purchased your vehi-
cle. Give the Local Landing Receipt along with the other documents to your broker to be
submitted to Customs for the Clearance of the vehicle. Duty is applicable on the Value of the
Vehicle. Levy is charged for each vehicle and a processing fee is charged on the Value of
the vehicle. The VAT is charged on the Landed Cost which consists of the Cost of the
Vehicle, Freight, Excise Duty, Levy and Processing fee. If the VAT was paid on the local
landing charges then it does not have to be added to the Customs Entry. A conditional report
will be prepared by the Customs Department stating the condition of the vehicle at the time
of arrival. This too should be attached to the Customs entry either Digitally or in hard copy.
Q. What documents do I need to clear a shipment entering the country as freight?
A. Each import requires all relevant invoices, Freight Bill, Freight Invoice and the relevant
Customs entry form. If an entry is made digitally, the customs system will prepare all
documents once the information is submitted.
Q. When coming in as a passenger what exemption am I entitled to?
A. Each resident is entitled to $500 exemption twice a year. Each Visitor is entitled to $100
each trip.
Q. How do you become a broker?
A. To become a Broker, one must apply to the Office of the Comptroller and must inform the
Comptroller of his/her intention. The exam date, as well as any information on courses or
reviews for the exams would then be sent to the requestor as it is available.
Q. Can The Customs Officer change the value of the item that I have declared?
A. The Bahamas Customs Department values all goods based on the WTO Valuation
Agreement. Where Duty is collected on “ad valorem” (meaning the levying of tax or customs
duties) in proportion to the estimated value of the goods or transaction concerned)) rates of duty shall
be appraised according to the provisions set out below:
Price Actually Paid or Payable (PAPP) - The primary means of valuation is determined by
the transactional value or the actual price paid where it can be determined that there is no
conditional relationship between the buyer and seller. All costs included which benefit the
seller are included in the transactional value. Where it is easily determined that a charge on
the invoice is paid to any other freight forwarder or delivery company it may be deducted
from the transactional value and included on the calculations for VAT only;
Value of Identical Goods - Where the PAPP cannot be determined, or it is found to be that
the sale was conditional or based on a relationship, Customs may find the value of
identical goods and use that value for the clearing of that shipment;

13
 Frequently Asked Ques ons
Value of Similar Goods - Where the Value of Identical Goods is not found, the Customs
may determine a value based on the value of similar goods, taking into account difference in
size, brands or any other differences;
Deductive Value - Where the value of similar goods cannot be determined, a deductive
value may be determined by Customs. This is done by determining the transactional value
of individual units which make up the item which is being imported;
Computed Value - Where the Deductive value may not be determinable, Customs may
compute the value based on the value of the materials that was required to make the item
being imported; and
Residual basis of valuation - Where the computed value is not determinable, Customs may
compute the value based on Residual Value, which is any value which may be determined
by combining any of the previous valuation methods to derive the true transactional value.
The Bahamas Customs does not value goods based on:
· the selling price within the Bahamas
· The higher of two alternative values
· The price on the domestic market
· Cost of production, other than computed values which are determined
above.
· The price of goods for export to a country other than this Customs
Territory.
· Minimum Customs values; or
· Arbitrary or fictitious values.
Q. If I have lost or misplaced my invoice, how can I clear my goods?
A. All shipments being entered into The Bahamas require a proper invoice from the supplier. In
the absence of the proper invoice, the importer may contact the supplier and have a copy of
the invoice sent either by electronic format or in hard copy.
Q. What format of documents does Customs accept for electronic submission of documents.
A. Customs accepts xls, pdf, doc, or csv formats for declarations, however in the submission of
support documents, it is a requirement that the documents are submitted in a electronic
signature format, such as pdf, tif, jpg. The format for all invoices and supporting documents
should be in a format where it cannot be altered when sent to them by the suppliers.
These questions are based on frequent enquires made to the Training Unit daily. Please feel free
to call the customs office for any further clarification or any further questions to be answered
accurately.

14
*A processing fee of one percent (1%) ad valorem, subject to a minimum fee
of ten dollars ($10.00) and a maximum fee of five hundred dollars
($750.00), is collected on cargo imported and exported as per forms below:

Form Form Description Fee

*C13 Home Consumption Entry (Now the Single Administrative Document) 1%

*C14 Entry for Goods Imported Conditionally Duty free under the Hawksbill $10
Creek Agreement

*C16 Warehousing Entry 1%

*C29 Export Entry for Domestic Goods 1%

*C30 Re-Export Entry for Imported Goods not under Drawback 1%

*C35 Transshipment Entry 1%

*C41 Application to Import Goods for a Temporary Use or Purpose 1%

*C46 Export Entry for Drawback Goods including Stores 1%

*C47 Drawback Claim 1%

C2 Reports Inwards of Vessels $75

C7 Aircraft General Declaration Inwards and Outwards $75

C7A Inward Declaration and Cruising Permit for Private Aircraft entering The $50
Bahamas
C19 Application for Release of Perishable or Other Goods Prior to Payment of $25
Duty
C24 Ex-Warehouse Home Consumption Entry $25
C25 Ex-Warehouse Export Entry for Goods for Exportation or for Goods for Use $25
as Stores
C26 Ex-Warehouse Removal Entry $25

C27 Re-Warehousing Entry $25

C28 Entry Outwards of Vessel $75
C48 Miscellaneous Refund Claim $75
C54 Application for Payment of Proceeds of Sale of Goods $75

15
SECOND SCHEDULE (REGULATION 149)

TARIFF CODE ARTICLE LEVY Unit of

Heading/ DESCRIPTION RATE $ Measure-
Subheading ment
4011.1000 New car tyres 5 No.
4011.2000 New Bus/Lorries tyres (including trucks) 5 No.
Other having a “herring bone” or similar tread:
4011.3000 Aircraft tyres 25 No.
4011.4000 Motorbike tyres 5 No.
4011.5000 Bicycle tyres 1 No.
4011.7000 New Agriculture/Forestry tyres 10 No.

4011.8000 Of a kind used on construction or industrial handling 15 No.

vehicles and machines and having a rim size not
exceeding 61cm (24.02 inches)

4011.9000 Other tyres 2 No.

4012.1100 Retreaded car tyres 5 No.
4012.1200 Retreaded Bus/Lorries tyres (including trucks) 5 No.
4012.1300 Retreaded Aircraft tyres 25 No.

4012.1900 Retreaded Other tyres 5 No.

4012.2010 Used Pneumatic tyres for motor cars 5 No.

4012.2020 Used Bus, Lorries tyres (Including trucks) 5 No.

4012.2090 Other Used Pneumatic tyres 25 No.

4012.9010 Used Cars tyres 5 No.

4012.9020 Used Bus, Lorries tyres (Including trucks) 5 No.

4012.9090 Other used tyres 5 No.

7321.1110 Stoves not exceeding 30 inches in width 5 No.

7321.1190 Stoves (Other) 5 No.

7321.1211 Stoves not exceeding 30 inches in width (kerosene) 5 No.

16
SECOND SCHEDULE (REGULATION 149)

TARIFF CODE ARTICLE LEVY Unit of

Heading/ DESCRIPTION RATE Measure-
Subheading $ ment

7321.1219 Stoves (Other) 5 No.

7321.1291 Stoves not exceeding 30 inches in width 5 No.

7321.1299 Stoves (Other) 5 No.

7321.1911 Stoves not exceeding 30 inches in width 5 No.
7321.1919 Stoves (Other) 5 No.
7321.1991 Stoves not exceeding 30 inches in width 5 No.
7321.1999 Stoves (Other) 5 No.
7321.8100 Other appliances - gas or fuel 5 No.
7321.8200 Appliances for liquid fuel 5 No.
7321.8900 Appliances for solid fuel 5 No.
8418.1000 Combined Refrigerator Freezers fitted with separate 15 No.
external doors
8418.1010 Refrigerators of 30 cubic feet or less 15 No.
8418.1090 Refrigerators (Other) 15 No.
8418.2100 Compression-type refrigerator with efficient rating 15 No.
greater than 15.0
8418.2900 Other refrigerators 15 No.
8418.3000 Chest Freezers not exceeding (28.25 cubic ft) capacity 15 No.
8418.4000 Other upright Freezers 15 No.

8418.5000 Other furniture (chests, cabinets, display counter, show- 15 No.

cases) for storage and display, incorporating refrigerating
or freezing equipment
8450.1100 Fully automatic washer with an efficient rating 15 No.
greater than 15.0

8450.1200 Other machines w/built-in centrifugal center 15 No.

8450.1900 Other washers 15 No.

17
SECOND SCHEDULE (REGULATION 149)

TARIFF CODE ARTICLE LEVY Unit of

Heading/ DESCRIPTION RATE $ Measure-
Subheading ment
8450.2000 Machines, each of a dry linen capacity exceeding 15 No.
10kg (22 lb.)
8451.1000 Dry cleaning machines 15 No.
8451.2100 Machines, each of a dry linen capacity exceeding 15 No.
10kg (22 lb.)
8451.2900 Other Dryer 15 No.
8451.3000 Ironing machines and pressers (including fusing 15 No.
pressers)
8451.4000 Washing, bleaching or drying machines 15 No.
8451.5000 Machines for reeling, unreeling, folding, cutting or 15 No.
pinking textile fabrics
8451.8000 Other machinery 15 No.
8422.1110 Household type dishwashing machines with an effi- 15 No.
cient rating greater than 15.0
8422.1900 Other dish washer 15 No.
8415.1010 Solar units 10 No.
8415.1090 Other Air-Condition Unit 10 No.
8415.8110 Solar air condition incorporating a refrigerating unit 10 No.
and a valve for reversal of cooling/heat cycle
(reversible heat pumps)
8415.8190 Other air condition incorporating a refrigerating unit 10 No.
and a valve for reversal of cooling/heat cycle
8415.8210 Solar air condition incorporating a refrigerating unit 10 No.
8471.4110 Personal Computers 5 No.
8502.1100 Generator of an output not exceeding 75 k VA 20 No.
8502.1200 Generator of an output exceeding 75 k VA but not 20 No.
exceeding 375 k VA
8502.1300 Generator of an output exceeding 375 k VA 20 No.

8502.2000 Generating sets with spark-ignition internal combus- 20 No.

tion piston engines

18
SECOND SCHEDULE (REGULATION 149)

TARIFF CODE ARTICLE LEVY Unit of

Heading/ DESCRIPTION RATE $ Measure-
Subheading ment

8504.3300 Transformers having a power handling capacity 2 No.

exceeding 16 k VA but not exceeding 500 k VA

8504.3400 Transformers having a power handling capacity 2 No.

exceeding 500 k VA

8507.1000 Lead-acid of a kind used for starting piston engines 5 No.

8516.5000 Microwave oven 5 No.

8516.6010 Stoves not exceeding 30 inches in width 5 No.

8516.6090 Stoves (Other) 5 No.

8517.1100 Line telephone sets with cordless handsets 5 No.

8517.1200 Telephones for cellular networks or for other wire- 5 No.

less networks.
8517.1800 Other Phones 5 No.
8701.1000 Single axle tractors 300 No.
8701.2010 Road tractors for semi-trailer 10 years or less 300 No.
8701.2090 Road tractors for semi-trailer more than 10 years 20% of No.
Landed
Cost
8701.3000 Track-laying tractors 300 No.

8702.9010 Other motor vehicle not exceeding 10 years 250 No.

8705.1000 Crane-lorries 500 No.

8705.2000 Mobile drilling derricks 500 No.

8705.3000 Fire fighting vehicles 300 No.
8705.4000 Concrete-mixer lorries 500 No.
8705.9000 Other - Vehicles 500 No.
8709.1100 Work trucks, self-propelled (Electric) 300 No.

8709.1900 Other work trucks 250 No.

19
SECOND SCHEDULE (REGULATION 149)

TARIFF ARTICLE LEVY Unit of

CODE DESCRIPTION RATE $ Measure-
Heading/ ment
Subheading
8710.0000 Tanks and other armoured fighting vehicles, 300 No.
motorized, whether or not fitted with weapons, and
parts of such vehicles.
8419.1990 Other Water Heaters 20 No.

8419.8900 Other, cookers, etc 20 No.

8427.1000 Fork-lift trucks: self-propelled trucks powdered by an 200 No.

electric motor
8427.2000 Other self-propelled trucks 200 No.
8427.9000 Other trucks 250 No.
8429.1100 Bulldozers and angle dozers: Track laying 300 No.
8429.1900 Other Bull dozers 300 No.
8429.2000 Graders and levelers 300 No.
8429.3000 Scrapers 300 No.
8429.4000 Tamping machines and road rollers 300 No.

8429.5100 Mechanical shovels, excavators and shovel loaders; 300 No.

front-end shovel loaders
8429.5200 Machinery with a 360º revolving superstructure 300 No.

8429.5900 Other Mechanical shovels, excavators and shovel 300 No.

loaders

8470.5020 Point of Sale systems 5 No.

8476.2100 Automatic beverage-vending machines; 25 No.

incorporating heating or refrigerating devices
8476.2900 Other Automatic beverage-vending machines 25 No.

8476.8100 Other machines; incorporating heating or refrigerat- 25 No.

ing devices
8476.8900 Other Automatic beverage-vending machines 25 No.

8507.2000 Other lead-acid accumulators 5 No.

20
SECOND SCHEDULE (REGULATION 149)

TARIFF CODE ARTICLE LEVY Unit of

Heading/ DESCRIPTION RATE $ Measure-
Subheading ment

8507.3000 Nickel-cadmium 5 No.

8507.4000 Nickel-iron 5 No.
8507.6000 Lithium-ion 5 No.

8507.8000 Other accumulators 5 No.

8609.0010 Shipping containers 500.00 No.
per TEU

8702.1010 — With compression-ignition internal combustion 250 No.

piston engine (diesel or semi-diesel) not exceeding
10 years
8702.1020 — With compression-ignition internal combustion 250 No.
piston engine (diesel or semi-diesel), exceeding 10
years.
8702.1030 — Used with compression-ignition internal 20% of No.
combustion piston engine (diesel or semi-diesel), Landed Cost

exceeding 10 years.

8703.2110 — New Motor Vehicles under 1000 cc 250 No.

8703.2120 — Used motor Vehicles, not exceeding 10 years. 250 No.

8703.2130 — Used motor Vehicles, exceeding 10 years. 20% of No.

Landed Cost

8703.2140 — Antique Vehicles (vehicles 25-84 years) 250 No.

8703.2150 — Vintage Vehicles (vehicles 85 years and older) 250 No.

8703.2210 — New Motor vehicles 250 No.

8703.2220 — Used motor vehicles not exceeding 10 years 250 No

8703.2230 — Used motor vehicles exceeding 10 years 20% of No.

Landed Cost

8703.2240 — Antique Vehicles (vehicles 25-84 years) 250 No.

8703.2250 — Vintage Vehicles (vehicles 85 years and older) 250 No.

8703.2300 — New Motor Vehicles

21
SECOND SCHEDULE (REGULATION 149)

TARIFF CODE ARTICLE LEVY Unit of

Heading/ DESCRIPTION RATE $ Measure-
Subheading ment

8703.2311 — New Motor Vehicles of a cylinder capacity 250 No.

exceeding 1500 cc but not exceeding 2000 cc
8703.2319 — Other New Motor Vehicles 250 No.
8703.2320 — Used Motor vehicles not exceeding 10 years 250 No.

8703.2330 — Used motor vehicles exceeding 10 years 20% of No.

Landed Cost

8703.2340 — Antique Vehicles (vehicles 25-84 years) 250 No

8703.2350 — Vintage Vehicles (vehicles 85 years & older) 250 No.
8703.2410 — New motor vehicles 250 No.
8703.2420 — Used motor vehicles not exceeding 10 years 250 No.
8703.2430 — Used motor vehicles exceeding 10 years 20% of No.
Landed Cost

8703.2440 — Antique Vehicles (vehicles 25-84 years) 250 No.

8703.2450 — Vintage Vehicles (vehicles 85 years & older) 250 No.

8703.3210 — New motor vehicles 250 No.

8703.3220 — Used motor vehicles not exceeding 10 years 250 No.

8703.3230 — Used motor vehicles exceeding 10 years 20% of No.

Landed Cost

8703.3240 — Antique Vehicles (vehicles 25-84 years) 250 No.

8703.3250 — Vintage Vehicles (vehicles 85 years & older) 250 No.

8703.3310 — New motor vehicles 250 No.

8703.3320 — Used motor vehicles not exceeding 10 years 250 No.

8703.3330 — Used motor vehicles exceeding 10 years 20% of No.
Landed Cost

8703.3340 — Antique Vehicles (vehicles between 25-84 years) 250 No.

8703.3350 — Vintage Vehicles (vehicles 85 years & older) 250 No.
8703.4030 — Used Hybrid motor vehicle of value exceeding 250 No.
$50,000 not exceeding 10 years

22
SECOND SCHEDULE (REGULATION 149)

TARIFF CODE ARTICLE LEVY Unit of

Heading/ DESCRIPTION RATE $ Measure-
Subheading ment
8703.4040 — Used Hybrid motor vehicle of value exceeding 20% of No.
Landed Cost
$50,000 exceeding 10 years

8703.4050 — Used Hybrid motor vehicle of value not exceeding 250 No.
$50,000 not exceeding 10 years
8703.4060 — Used Hybrid motor vehicle of value not exceeding 20% of No.
Landed Cost
$50,000 exceeding 10 years
8703.5030 — Used Hybrid motor vehicles of a value exceeding 250 No.
$50,000 not exceeding 10 years
8703.5040 — Used Hybrid motor vehicles of value exceeding 20% of No.
Landed Cost
$50,000 exceeding 10 years
8703.5050 — Used Hybrid motor vehicles of a value not exceed- 250 No.
ing $50,000 not exceeding 10 years
8703.5060 — Used Hybrid motor vehicles of a value not exceed- 20% of No.
Landed Cost
ing $50,000 exceeding 10 years
8703.6030 — Used Hybrid motor vehicles exceeding $50,000 not 250 No.
exceeding 10 years
8703.6040 — Used Hybrid motor vehicles of a value exceeding 20% of No.
Landed Cost
$50,000 exceeding 10 years
8703.6050 — Used Hybrid motor vehicles of a value not exceed- 250 No.
ing $50,000 not exceeding 10 years
8703.6060 — Used Hybrid motor vehicles of a value not exceed- 20% of No.
Landed Cost
ing $50,000 exceeding 10 years
8703.7030 — Used Hybrid motor vehicles of a value exceeding 250 No.
$50,000 not exceeding 10 years
8703.7040 — Used Hybrid motor vehicles of a value exceeding 20% of No.
Landed Cost
$50,000 exceeding 10 years
8703.7050 — Used Hybrid motor vehicles of a value not exceed- 250 No.
ing $50,000 not exceeding 10 years
8703.7060 — Used Hybrid motor vehicles of a value not exceed- 20% of No.
Landed Cost
ing $50,000 exceeding 10 years
8703.8030 — Used Electric motor vehicles of a value exceeding 250 No.
$50,000 not exceeding 10 years

23
SECOND SCHEDULE (REGULATION 149)

TARIFF CODE ARTICLE LEVY Unit of

Heading/ DESCRIPTION RATE $ Measure-
Subheading ment

8703.8040 — Used Electric motor vehicles of a value exceeding 20% of No.

Landed Cost
$50,000 exceeding 10 years
8703.8050 — Used Electric motor vehicles of a value exceeding 250 No.
$50,000 not exceeding 10 years
8703.8060 — Used Electric motor vehicles of a value not ex- 20% of No.
Landed Cost
ceeding $50,000 exceeding 10 years
8704.1010 — New dumpers designed for off highway use 250 No.
8704.1020 — Used dumpers designed for off highway use not 250 No.
exceeding 10 years
8704.1030 — Used dumpers designed for off highway use 20% of No.
Landed Cost

8704.1030 exceeding 10 years 20% of No.

Landed Cost

8704.2110 — New vehicles of g.v.w. not exceeding 5 tonnes 250 No.

8704.2120 — Used vehicles of g.v.w. not exceeding 5 tonnes 250 No.

and not exceeding 10 years
8704.2130 — Used vehicles of g.v.w. not exceeding 5 tonnes 20% of No.
Landed Cost
and not exceeding 10 years
8704.2210 — New vehicles of g.v.w. exceeding 5 tonnes but not 250 No.
exceeding 20 tonnes
8704.2220 — Used vehicles of g.v.w. exceeding 5 tonnes but 250 No.
not exceeding 20 tonnes and not exceeding 10 yrs.
8704.2230 — Used vehicles of g.v.w. exceeding 5 tonnes but 20% of No.
Landed Cost
not exceeding 20 tonnes exceeding 10 yrs.
8704.2310 —New vehicles of g.v.w exceeding 20 tonnes 250 No.
8704.2320 —Used vehicles of g.v.w exceeding 20 tonnes and 250 No.
not exceeding 10 years
8704.2330 —Used vehicles of g.v.w exceeding 20 tonnes and 20% of No.
Landed Cost
exceeding 10 years

8704.3110 New Vehicles of g.v.w. not exceeding 5 tonnes. 250 No.

8704.3120 Used vehicles of g.v.w. not exceeding 5 tonnes and 250 No.
not exceeding 10 years

24
SECOND SCHEDULE (REGULATION 149)

TARIFF CODE ARTICLE LEVY Unit of

Heading/ DESCRIPTION RATE $ Measure-
Subheading ment
8704.3130 Used vehicles of g.v.w. not exceeding 5 tonnes and 20% of No.
Landed Cost
exceeding 10 years
8704.3210 — New vehicles of g.v.w. exceeding 5 tonnes 250 No.

8704.3220 —Used vehicles of g.v.w. exceeding 5 tonnes and not 250 No.
exceeding 10 years.
8704.3230 — Used vehicles of g.v.w. exceeding 5 tonnes and 20% of No.
Landed Cost
exceeding 10 years.
8704.9001 — New hybrid of a value exceeding $70,000 250 No.

8704.9002 — Used hybrid vehicles of a value exceeding 250 No.

$70,000 not exceeding 10 years
8704.9003 — New hybrid vehicles of a value not exceeding 250 No.
$70,000
8704.9004 — Used hybrid and vehicles of value not exceeding 250 No.
$70,000 exceeding 10 years
8704.9005 — Used hybrid and electric vehicles of a value ex- 250 No.
ceeding $70,000 exceeding 10 years
8704.9006 — New electric vehicles of a value exceeding $70,000 250 No.

8704.9007 Used electric vehicles of a value exceeding $70,000 250 No.

not exceeding 10 years
8704.9008 New electric vehicles of a value not exceeding 250 No.
$70,000 exceeding 10 years
8704.9001 Used electric vehicles of a value not exceeding 250 No.
$70,000 exceeding 10 years
8704.9010 Used electric vehicles of value exceeding $70,000 250 No.
exceeding 10 years
8704.9090 Other 250 No.

8711.1010 Motor cycles Less than 10 yrs: with reciprocating 50 No.

internal combustion; piston engine of a cylinder ca-
pacity not exceeding 50 cc
8711.1020 Motor cycles More than 10 yrs: with reciprocating 20% of No.
internal combustion; piston engine of a cylinder ca- Landed
pacity not exceeding 50 cc Cost

25
SECOND SCHEDULE (REGULATION 149)

TARIFF CODE ARTICLE LEVY Unit of

Heading/ DESCRIPTION RATE $ Meas-
Subheading urement

8711.2010 Motor cycles Less than 10 yrs: with reciprocating internal 50 No.
combustion; piston engine of a cylinder capacity not
exceeding 125 cc
8711.2020 Motor cycles More than 10 yrs: with reciprocating inter- 20% of No.
nal combustion; piston engine of a cylinder capacity not Landed
exceeding 125 cc Cost
8711.2020 Motor cycles More than 10 yrs: with reciprocating inter- 20% of No.
nal combustion; piston engine of a cylinder capacity not Landed
exceeding 125 cc Cost
8711.2099 With reciprocating internal combustion More than 10 20% of No.
years; piston engine of a cylinder capacity exceeding 50 Landed
cc but not exceeding 250 cc Cost
8711.3010 With reciprocating internal combustion Less than 10 50 No.
years; piston engine of a cylinder capacity exceeding
250 cc but not exceeding 500 cc
8711.3020 With reciprocating internal combustion More than 10 20% of No.
years; piston engine of a cylinder capacity exceeding Landed
250 cc but not exceeding 500 cc Cost
8711.4010 With reciprocating internal combustion Less than 10 50 No.
years; piston engine of a cylinder capacity exceeding
500 cc but not exceeding 800 cc
8711.4020 With reciprocating internal combustion More than 10 20% of No.
years; piston engine of a cylinder capacity exceeding Landed
500 cc but not exceeding 800 cc Cost
8711.5010 With reciprocating internal combustion less than 10 50 No.
years; piston engine of a cylinder capacity exceeding
800 cc
8711.5020 With reciprocating internal combustion more than 10 20% of No.
years; piston engine of a cylinder capacity exceeding Landed
800 cc Cost
8711.6010 Electric motorcycles not exceeding 10 years 50 No.

8711.6020 Electric motorcycles exceeding 10 years 20% of No.

landed
cost
8711.9000 Other motorcycles 50 No.

26
SECOND SCHEDULE (REGULATION 149)

TARIFF CODE ARTICLE LEVY Unit of

Heading/ DESCRIPTION RATE $ Measure-
Subheading ment
8711.2091 With reciprocating internal combustion Less than 10 50 No.
years; piston engine of a cylinder capacity exceed-
ing 50 cc but not exceeding 250 cc
8716.1000 Trailers and semi-trailers of the caravan type, for 500 No.
housing or camping
8716.2000 Self-loading or self-unloading trailers and semi- 500 No.
trailers for agriculture purposes
8716.3100 Tanker trailers and semi-trailers 500 No.
8716.3900 Other 25 No.
8716.4000 Other trailers and semi-trailers 25 No.

8716.8000 Other vehicles 25 No.

8904.0010 Tugs and pusher craft of 150 gross ton or more 500 No.

8904.0090 Other 500 No.

7321.1110 Stoves not exceeding 30 inches in width 5 No.

7321.1190 Stoves (Other) 5 No.

7321.1211 Stoves not exceeding 30 inches in width (kerosene) 5 No.

7321.1219 Stoves (Other) 5 No.

7321.1291 Stoves not exceeding 30 inches in width 5 No.

7321.1299 Stoves (Other) 5 No.

7321.1911 Stoves not exceeding 30 inches in width 5 No.

7321.1919 Stoves (Other) 5 No.

7321.1991 Stoves not exceeding 30 inches in width 5 No.

7321.1999 Stoves (Other) 5 No.

7321.8100 Other appliances - gas or fuel 5 No.

7321.8200 Appliances for liquid fuel 5 No.

7321.8900 Appliances for solid fuel 5 No.

27
SECOND SCHEDULE (REGULATION 149)

TARIFF CODE ARTICLE LEVY Unit of

Heading/ DESCRIPTION RATE $ Measure-
Subheading ment
8418.1010 Refrigerators of 30 cubic feet or less 15 No.
8418.1090 Refrigerators (Other) 15 No.

28
 We’ve
Changed how
We do
business!
Click2Clear (formerly Trade Organization.
the Bahamas Electronic Single Window) is a The program is divided into three compo-
new initiative implemented by The Bahamas nents:
Government to facilitate one access point for 1. Strengthening the Customs Manage-
traders and businesses within The Bahamas that ment through modernizing the Organiza-
is connected to various government agencies. tional structure and our human resources
This new initiative will replace the current EDI capabilities.
system being used to submit and clear declara- 2. Modernizing Customs Operations –
tions. The system will allow certain processes hence the establishment of
within the Customs Department that normally the Click2Clear interface.
took two to three hours to complete, to be com- 3. Enhancement of International Trade
pleted within a few minutes, thus making trade in Institutional Platform which is being Com-
the Bahamas much easier. ponent 2 the single largest component of
To access the new system one must first register the program , contains 4 areas of activity
online at:
https://www.besw.gov.bs/TFBSEW/registration/r · Business Process re-engineering
egistrationPage.jsp. · Customs Automated Management System
Click2Clear is a system for the Import and · Strengthening border control and security
Export of Cargo Only. This
does not include baggage claim after returning · Trade Facilitation
from vacation or travel abroad. For instance,
ordering online either by air or sea for compa- There are stakeholders connected to the C2C;
nies like MailBoat, FedEx, ZipX, DHL etc… Stakeholders are the persons who have interest
or concerns in the business of the Customs De-
The following information is required for registra- partment. This would include all concerned
tion for companies – citizens and all businesses within The Common-
wealth of The Bahamas. More specifically, our
· Certificate of Registration (TIN) Stakeholders include:
· Compliance certificate · Shipping Companies
· Current Business License · All Shipping agents
· Broker License · Couriers
· Identification · Intermediary companies
List of clientele · Airlines
1. Click2Clear is now live, encompassing the
· Airline Agents
entire Bahamas. · Brokers
2. Click2Clear (C2C) is equipped with a robust
risk module, which allows C2C to instantane- · Importers
ously check a declaration submitted into it. In
an effort to modernize the Department, Our
· Governmental Agencies
focus will change to post entry checking · Retail Business owners
rather than pre entry checking which is cen-
tered around trade facilitation. · Wholesale Companies
3. The Government of the Bahamas with the
assistance of the Inter-American Bank (IADB
· Exporters
or IDB) is implementing a trade sector sup- · Agents
port program. The overall objective of the
program is to improve the operational effi- · Residents
ciency of the Customs and Excise Depart-
ment (CED) and to prepare the Government
Working hard to serve you better!
of the Bahamas for accession to the World

29
 LIST OF CONCESSION IN CHAPTER 98
Religious Organizations:
The following conditions pertain to use of the classification code (s) in Heading
98.15:

(a) The following goods are eligible for the general exemption when imported
with the prior approval of the Minister by a religious organization for its
exclusive use, and upon presentation of a certificate from the Minister:
(1) Organs; (2) Pianos
(3) Drums; (4) Tambourines;
(5) Trumpets; (6) Bells;
(7) Guitars; (8) Saxophones
(9) Torches (10) Statues;
(11) Carpet; (12) Altar chairs;
(13) Altar Candles; (14) Chalices;
(15) Air Condition; (16) Tabernacles;
(16) Ciboria (Wafers) (18) Bread Containers;
(19) Holy Water Vessels; (20) Communion Glasses;
(21) Other Musical Instruments; (22) Stained Glass Window;
(23) Communion Wafer; (24) Communion Linens;
(25) Wine & Water Clarets; (26) Congregational chairs and pew
(27) Crucifixes (Crosses) (28) Audio and Audio-visual equipment

Church Buses
The following conditions apply to the use of the classification code in
Subheading 98.84:

Buses not more than eight years old for the exclusive use of a religious
organization once every five years with prior approval 0f the Minister.

All non-profit and charitable organizations must be –

(a) Incorporated; and (b) Designated as a non-profit organization by the
Registrar General or the Attorney-General.

Dilapidated Buildings:
The following conditions apply to the use of the classification code in
Subheading 98.59 –
(a) Use of this exemption requires prior of the Minister.
(b) For the renovation, repair or upgrade any dilapidated building not less than
5,000 square feet to be used for commercial, social, or educational
purposes only.
(c) Use of this exemption is available only for the period commencing 1st July,
2016 and ending 30th June, 2020.

30
 LIST OF CONCESSION IN CHAPTER 98
Taxis or Livery Vehicles
The following conditions apply to the use of the classification code(s) in
Subheading 9885.00:

Any motor vehicle not more than three years old imported for use by the
holder of a taxi-cab, livery car license or omnibus franchise.
Where any motor vehicle not more than three years old is purchased in
The Bahamas for the use as a taxi-cab, livery car or omnibus the excise
tax paid on the said motor vehicle shall be refunded by the Comptroller
of customs.
Where any motor vehicle is imported into or purchased in The Bahamas
for the use as a taxi-cab, livery car or omnibus as specified in sub-items
(a) and (b) and the said motor vehicle is used for any purpose other
than that of a taxi-cab, livery car or omnibus, the excise taxes which
would have been payable shall forthwith thereafter become payable
and the excise taxes which were refunded shall be payable.
The owner of a motor vehicle not more than three years old imported or
purchased under subheading 9885.00 shall only be entitled to such
duty free concession once every five years.

Duty free Concession for School Supplies:

School supplies pertaining to the use of classification code 9813.0020. Prior
approval is required by the Minister of Finance.

Duty Free Concession Clothing & Shoes

Clothing and shoes pertaining to the use of classification codes 9863.0010,
0020, 0030, 0040, 0050. Prior approval is required by the Minister of Finance.

31
 CONTACT INFORMATION
CUSTOMS HEADQUARTERS INVESTIGATIONS UNIT
Customs House Tel: 242.604.3050/3363
University Drive Email: inves ga [email protected]
P.O. Box N-155
Tel: 242.604.3124 and 242.604.3125 TARIFF MATTERS UNIT
Email: [email protected] Tel: 242.602.3550/3109
Comptroller: Dr. Geannine R. Moss Email: cust_tariffma [email protected]

COMPUTER ROOM & E.D.I

CUSTOMS HEADQUARTERS (Freeport) Tel: 242.604.3011, 3013, 3014
Tel: 242.602.9400 Email: [email protected]
Email: [email protected]
BESW HELPDESK - (Headquarters)
TRAINING UNIT - (Headquarters) Tel: 242.604.3168/3005/3306
Tel: 242.604.3118/ 3116/ 3114/ 3540 Email: [email protected]
Email: [email protected]
GLADSTONE FREIGHT TERMINAL
ENTRY CHECKING (Arawak Cay) Tel: 242.604-3310/3307/3309
Tel: 242.604.3172/3208/3035/3165 Email: cust_g [email protected]
ENTRY CHECKING (GFT)
Tel: 242.604.3321/3319/3313 AIR FREIGHT
Email: [email protected] Tel: 604-3257/3564/3261
Email: [email protected]
VALUATIONS UNIT (Arawak Cay)
Tel: 242.604.3184/3212/3214/3217 LYNDEN PINDLING INT’L AIRPORT
Email: valua [email protected] Tel: 604-3271/3279/3275/3284
Email: [email protected]
RELEASING UNIT (Arawak Cay) Email: [email protected]
Tel: 242.604-3187/3191/3194
Email: [email protected] HARBOUR OFFICE
Tel: 242.604.3344/3342/3345
REFUNDS (Headquarters) Email: harbouroffi[email protected]
Tel: 242.604.3087/3086/3357
Email: [email protected] ABACO
Tel: 242.367.2522/2525 Airport: 367.2026
BONDED GOODS (Arawak Cay) Email: [email protected]
Tel: 242.604.3219/3160/3149
EXUMA
EXAMINATIONS (Arawak Cay) Tel: 242.336.2072 or 242.345.0071
Tel: 242.604.3177/3174/3173 Email: [email protected]
Email: examina [email protected]

Produced by the Bahamas Customs & Excise Department

32