Appliances and the Environmental Levy
By George · updated 2026-10-08 · worked examples checked against the Bahamas Tariff Act (schedule version 2026-2027)
Appliances are where the environmental levy comes in, and where the duty rate has least to do with how big or expensive something is. A single-door fridge is duty-free, while a fridge-freezer with its own freezer door is 35%.
The rates
- Fridge-freezers with a separate freezer door (8418.1000): 35% duty, $15 levy
- Single-door household refrigerators (8418.2100): 0% duty, $15 levy
- Washing machines (8450.1100): 5% duty, $15 levy
- Air conditioners (8415.1090): 5% duty, $10 levy
- Household gas stoves up to 30 in wide (7321.1110): 0% duty, $5 levy
- Fans, whether table, floor, wall or ceiling (8414.5100): 0% duty
- Microwave ovens (8516.5000): 35% duty, $5 levy
- Electric cookers and ovens such as air fryers and rice cookers (8516.6090): 35% duty, $5 levy
- Toasters (8516.7200) and coffee makers (8516.7100): 35% duty, no levy
- Vacuum cleaners (8508.1100): 35% duty
- Televisions (8528.7200): 35% duty, $5 levy
The levy
The environmental levy is a fixed amount per item, not a percentage: $15 for a refrigerator or washing machine, $10 for an air conditioner, and $5 for a TV, microwave, stove, computer or car tire. It pays for disposing of and recycling goods that are expensive to get rid of.
Because it's fixed, it hardly matters on a large appliance and matters more on a small one. It's also part of the VAT base, so a $15 levy costs $16.50.
Worked examples
- $800 fridge-freezer: $280 duty, $10 processing, $15 levy and $110.50 VAT, so $415.50 in charges (51.9%). It lands at $1,215.50.
- $250 single-door fridge: no duty, $10 processing, $15 levy and $27.50 VAT, so $52.50 (21%). It lands at $302.50.
- $700 washing machine: $35 duty, $10 processing, $15 levy and $76 VAT, so $136 (19.4%). It lands at $836.
- $150 microwave: $52.50 duty, $10 processing, $5 levy and $21.75 VAT, so $89.25 (59.5%). It lands at $239.25.
- $300 vacuum cleaner: $105 duty, $10 processing and $41.50 VAT, so $156.50 (52.2%). It lands at $456.50.
- $1,400 television: $490 duty, $14 processing, $5 levy and $190.90 VAT, so $699.90 (50%). It lands at $2,099.90.
Size and weight don't predict what an appliance costs to bring in; the tariff line does. A washing machine adds 19.4% and a single-door fridge 21%, while a fridge-freezer adds 51.9%, almost the same as a vacuum cleaner.
The energy-efficiency concession
Since July 2025, refrigerators, freezers, air conditioners and water heaters with the highest energy-efficiency rating can be entered duty-free under concession heading 9869.00.00. A household can claim it on up to two refrigerators, two freezers, four air conditioners and two water heaters, and it needs a certificate of approval from the National Emissions Registry. It has to be claimed on the entry with that certificate, so arrange it before the shipment lands rather than assuming it applies. On a fridge-freezer it is worth the trouble: it removes the 35% duty.
See appliances people have looked up, televisions, or every line in chapter 84.