Boats & Ships: Bahamas import duty

Most boats & ships are duty-free: 19 of 33 tariff lines under Chapter 89 carry no import duty, and the rest run up to 45%. It includes boats & yachts, fishing vessels and tugs and pusher craft. 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. 15 of these lines also attract an environmental levy.

Calculate VAT and fees on a duty-free item Search the full schedule

Duty rates for every boats & ships 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
8901 · Cruise ships, excursion boats, ferry-boats, cargo ships · 8 lines, mostly duty-free
`8901.1010`	Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds — Of 150 gross tons or more	Free
`8901.1090`	Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds — Other	30%
`8901.2010`	Tankers — Of 150 gross tons or more	Free
`8901.2090`	Tankers — Other	30%
`8901.3010`	Refrigerated vessels, other than those of Subheading 8901.20 — Of 150 gross tons or more	Free
`8901.3090`	Refrigerated vessels, other than those of Subheading 8901.20 — Other	30%
`8901.9010`	Other vessels for the transport of goods and other vessels for the transport of both persons and goods — Of 150 gross tons or more	Free
`8901.9090`	Other vessels for the transport of goods and other vessels for the transport of both persons and goods — Other	30%
8902 · Fishing vessels · 2 lines, duty-free
`8902.0010`	Fishing vessels; factory ships and other vessels for processing or preserving fishery products — Of 150 gross tons or more	Free
`8902.0090`	Fishing vessels; factory ships and other vessels for processing or preserving fishery products — Other	Free
8903 · Boats & Yachts · 13 lines, duty-free
`8903.1100`	Inflatable (including rigid hull inflatable) boats — Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100kg	Free+ $250 levy
`8903.1200`	Inflatable (including rigid hull inflatable) boats — Not designed for use with a motor and unladen (net) weight not exceeding 100kg	Free+ $250 levy
`8903.1900`	Inflatable (including rigid hull inflatable) boats — Other	Free+ $250 levy
`8903.2100`	Sailboats, other then inflatable, with or without, auxillary motor — Of a length not exceeding 7.5m (24.6 feet)	Free+ $500 levy
`8903.2200`	Sailboats, other then inflatable, with or without, auxillary motor — Of a length exceeding 7.5m but not exceeding 24m (78.7feet)	Free+ $500 levy
`8903.2300`	Sailboats, other then inflatable, with or without, auxillary motor — Of a length exceeding 24m	Free+ $500 levy
`8903.3110`	Motorboats, other than inflatable, not including outboard motorboats — Of a length not exceeding 7.5m — Jet ski with inboard motors	Free+ $250 levy
`8903.3190`	Motorboats, other than inflatable, not including outboard motorboats — Of a length not exceeding 7.5m — Other	Free+ $250 levy
`8903.3200`	Motorboats, other than inflatable, not including outboard motorboats — Of a length exceeding 7.5m but not exceeding 24m	Free+ $500 levy
`8903.3300`	Motorboats, other than inflatable, not including outboard motorboats — Of a length exceeding 24m	Free+ $500 levy
`8903.9310`	Other — Of a length not exceeding 7.5m — Jet ski with outboard motors	Free+ $250 levy
`8903.9320`	Other — Of a length not exceeding 7.5m — Other	Free+ $250 levy
`8903.9900`	Other — Other	Free+ $500 levy
8904 · Tugs and pusher craft · 2 lines, a flat 10% duty
`8904.0010`	Tugs and pusher craft — Of 150 gross tons or more	10%+ $500 levy
`8904.0090`	Tugs and pusher craft — Other	10%+ $500 levy
8905 · Light-vessels, fire-floats, dredgers, floating cranes · 3 lines, a flat 45% duty
`8905.1000`	Dredgers	45%
`8905.2000`	Floating or submersible drilling or production platforms	45%
`8905.9000`	Other	45%
8906 · Other vessels · 2 lines, 10%–30% duty
`8906.1000`	Warships	10%
`8906.9000`	Other	30%
8907 · Other floating structures · 2 lines, a flat 45% duty
`8907.1000`	Inflatable rafts	45%
`8907.9000`	Other	45%
8908 · Vessels and other floating structures for breaking up · 1 line, a flat 45% duty
`8908.0000`	Vessels and other floating structures for breaking up	45%

Bahamas Tariff Act (schedule version 2026-2027) · 33 lines shown. Lines tagged verified have been individually checked against the current schedule; the rest are as published in the Tariff Act. Rates are import duty only. Final classification and charges are determined by Bahamas Customs.