Drinks, Beer, Wine & Spirits: Bahamas import duty
Most drinks, beer, wine & spirits are duty-free: 20 of 37 tariff lines under Chapter 22 carry no import duty, and the rest run up to 100%. It includes bottled water, soft drinks & energy drinks and beer. Duty is not the whole bill: The Bahamas adds a 1% customs processing fee (minimum $10, maximum $1,500) and 10% VAT on the landed cost. 18 of these lines also carry excise duty (35%–50%, plus per-gallon rates on some lines), charged on entry under the Excise Act on top of anything above.
Calculate VAT and fees (excise added on entry) Search the full schedule
Duty rates for every drinks, beer, wine & spirits tariff line
Grouped by 4-digit heading; follow a heading for its own page. Descriptions are the sub-heading detail; the heading text is the row above.
| HS code | Description | Import duty |
|---|---|---|
| 2201 · Bottled Water · 4 lines, a flat 100% duty | ||
2201.1010 |
Mineral waters and aerated waters — Mineral waters and naturally aerated waters | 100% |
2201.1090 |
Mineral waters and aerated waters — Other aerated waters | 100% |
2201.9010 |
Other — Fresh water (natural, ordinary water) | 100% |
2201.9090 |
Other — Other | 100% |
| 2202 · Soft Drinks & Energy Drinks · 9 lines, 0%–60% duty | ||
2202.1010 |
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured — Aerated waters | 30% |
2202.1020 |
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured — Soda | 60% |
2202.1090 |
Other | 30% |
2202.9100 |
Non-alcoholic beer | 30% |
2202.9930 |
Other — Malt beverages | 55% |
2202.9940 |
Other — Fruit drinks | 30% |
2202.9950 |
Other — Nutritional Supplements used as a meal replacements | Free |
2202.9960 |
Other — Soy, Almond, Coconut, Cashew and other vegetable plant base milk | Free |
2202.9990 |
Other — Other | 30% |
| 2203 · Beer · 1 line, a flat 55% duty | ||
2203.0040 |
Beer made from malt — Concentrates | 55% |
| 2204 · Wine · 6 lines, free of import duty, 35%–50% excise | ||
2204.1000 |
Sparkling wine | Free+ 50% excise |
2204.2110 |
Wine based coolers | Free+ 35% excise |
2204.2190 |
Other | Free+ 50% excise |
2204.2200 |
In containers holding more than 2 l but not more than 10 l | Free+ 50% excise |
2204.2900 |
Other | Free+ 50% excise |
2204.3000 |
Other grape must | Free+ 35% excise |
| 2205 · Vermouth and other wine of fresh grapes flavoured with plants · 2 lines, a flat 60% duty | ||
2205.1000 |
In containers holding 2 l (67.628 ounces) or less | 60% |
2205.9000 |
Other | 60% |
| 2206 · Other fermented beverages · 1 line, a flat 40% duty | ||
2206.0090 |
Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included — Other | 40% |
| 2207 · Undenatured ethyl alcohol of an alcoholic strength by volume · 1 line, a flat 45% duty | ||
2207.2000 |
Ethyl alcohol and other spirits, denatured, of any strength | 45% |
| 2208 · Spirits & Liquor · 12 lines, free of import duty, 35% excise | ||
2208.2010 |
Brandy, in bottles of a strength not exceeding 46% vol. | Free+ $13.00 BSD per imperial gallon excise |
2208.2090 |
Other | Free+ $13.00 BSD per imperial gallon excise |
2208.3010 |
In bottles of a strength not exceeding 46% vol. | Free+ $13.00 BSD per imperial gallon excise |
2208.3090 |
Other | Free+ $13.00 BSD per imperial gallon excise |
2208.4010 |
In bottles of a strength not exceeding 46% vol. | Free+ $13.00 BSD per imperial gallon excise |
2208.4090 |
Other | Free+ $13.00 BSD per imperial gallon excise |
2208.5010 |
In bottles of a strength not exceeding 46% vol. | Free+ $13.00 BSD per imperial gallon excise |
2208.5090 |
Other | Free+ $13.00 BSD per imperial gallon excise |
2208.6000 |
Vodka | Free+ $13.00 BSD per imperial gallon excise |
2208.7000 |
Liqueurs and cordials | Free+ $13.00 BSD per imperial gallon excise |
2208.9010 |
Spirits based coolers | Free+ 35% excise |
2208.9090 |
Other | Free+ $13.00 BSD per imperial gallon excise |
| 2209 · Vinegar and substitutes for vinegar obtained from acetic acid · 1 line, a flat 45% duty | ||
2209.0000 |
Vinegar and substitutes for vinegar obtained from acetic acid | 45% |
Bahamas Tariff Act (schedule version 2026-2027) · 37 lines shown. Lines tagged verified have been individually checked against the current schedule; the rest are as published in the Tariff Act. Lines marked + excise tax are free of customs duty but carry excise on entry; that rate is set by the Excise Act and is not part of this schedule. Rates are import duty only. Final classification and charges are determined by Bahamas Customs.