Drinks, Beer, Wine & Spirits — Bahamas import duty
Most drinks, beer, wine & spirits are duty-free: 20 of 36 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 $750) 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 — 8 lines, 0%–60% duty | ||
2202.1010 |
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured — Aerated waters | 60% |
2202.1090 |
Other | 55% |
2202.9100 |
Non-alcoholic beer | 55% |
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% |
Schedule version 2026-2027 · 36 lines shown. Lines tagged verified have been individually checked against the current schedule; the rest are as published in the 2023 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.