Chapter 89 · Section XVII: Vehicles, boats & aircraft
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 $750) and 10% VAT on the landed cost.
19 of 33lines duty-free
0%most common rate (58% of lines)
0%–45%rate range
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 |
8903.1200 |
Inflatable (including rigid hull inflatable) boats — Not designed for use with a motor and unladen (net) weight not exceeding 100kg | Free |
8903.1900 |
Inflatable (including rigid hull inflatable) boats — Other | Free |
8903.2100 |
Sailboats, other then inflatable, with or without, auxillary motor — Of a length not exceeding 7.5m (24.6 feet) | Free |
8903.2200 |
Sailboats, other then inflatable, with or without, auxillary motor — Of a length exceeding 7.5m but not exceeding 24m (78.7feet) | Free |
8903.2300 |
Sailboats, other then inflatable, with or without, auxillary motor — Of a length exceeding 24m | Free |
8903.3110 |
Motorboats, other than inflatable, not including outboard motorboats — Of a length not exceeding 7.5m — Jet ski with inboard motors | Free |
8903.3190 |
Motorboats, other than inflatable, not including outboard motorboats — Of a length not exceeding 7.5m — Other | Free |
8903.3200 |
Motorboats, other than inflatable, not including outboard motorboats — Of a length exceeding 7.5m but not exceeding 24m | Free |
8903.3300 |
Motorboats, other than inflatable, not including outboard motorboats — Of a length exceeding 24m | Free |
8903.9310 |
Other — Of a length not exceeding 7.5m — Jet ski with outboard motors | Free |
8903.9320 |
Other — Of a length not exceeding 7.5m — Other | Free |
8903.9900 |
Other — Other | Free |
| 8904 · Tugs and pusher craft — 2 lines, a flat 10% duty | ||
8904.0010 |
Tugs and pusher craft — Of 150 gross tons or more | 10% |
8904.0090 |
Tugs and pusher craft — Other | 10% |
| 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% |
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 2023 Tariff Act. Rates are import duty only — final classification and charges are determined by Bahamas Customs.