Chapter 98 · Section XXII: Special tariff provisions
Special Tariff Provisions — Bahamas import duty
Most special tariff provisions are duty-free: 90 of 94 tariff lines under Chapter 98 carry no import duty, and the rest run up to 20%. It includes samples of merchandise, trophies and potable water. 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.
90 of 94lines duty-free
0%most common rate (96% of lines)
0%–20%rate range
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Duty rates for every special tariff provisions 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 |
|---|---|---|
| 9801 · Exemption of duty for goods for use by consular — 3 lines, duty-free | ||
9801.0010 |
Goods for use by consulates and consular officers, as specified by or under the Consular Relations and Commonwealth Officers Act | Free |
9801.0020 |
Goods for use by diplomatic offices and diplomatic officers, as specified by the Minister | Free |
9801.0030 |
Goods for use by international organizations, as approved by the Minister | Free |
| 9802 · Exemption of duty for establishments of Foreign States — 1 line, duty-free | ||
9802.0000 |
Goods for the use of an official establishment wholly maintained and operated by a Foreign State pursuant to an agreement with the Government of The Bahamas | Free |
| 9803 · Exemption of duty for the Bahamas National Trust — 1 line, duty-free | ||
9803.0000 |
Goods for use exclusively by the Bahamas National Trust, when imported with the prior approval of the Minister | Free |
| 9806 · General exemption for registered floriculturist — 1 line, duty-free | ||
9806.0000 |
Goods for use by registered floriculturist, horticulturist, agricultural cooperative societies and farmers that meet the conditions specified in Note 3 to this Chapter | Free |
| 9808 · General exemption for goods for use in the livestock and fish — 1 line, duty-free | ||
9808.0000 |
Goods for use in the commercial fishing and bone fishing industries that meet the conditions specified in Note 5 to this Chapter | Free |
| 9809 · General exemption for aircrafts parts in transit and crafts parts — 4 lines, duty-free | ||
9809.0010 |
Aircraft accessories and instruments necessary for aircraft operations | Free |
9809.0020 |
Lubricants, de-icing fluids, hydraulic and cooling fluids to be used by aircraft | Free |
9809.0030 |
Equipment and machinery specifically designed for ground repair, maintenance and the service craft for use within the limits of any Customs place or any other place designated by the Minister | Free |
9809.0050 |
Private aircrafts in transit | Free |
| 9810 · General exemption for baggage of passengers — 2 lines, duty-free | ||
9810.1000 |
Of returning residents who meet the conditions specified in Note 6(1) | Free |
9810.2000 |
Of other passengers who meet the conditions specified in Note 6(2) Free 98.1A General exemption for goods imported as cargo. 981A.0010 Returning residents who meet the conditions specified in Note 7 to this Chapter | Free |
| 9812 · General exemption for used personal clothing — 2 lines, duty-free | ||
9812.0010 |
Collector’s pieces and works of art consigned to and for exhibition in public galleries, museums and other public institutions and not for resale, which meet the conditions specified in Note 8 to this Chapter. | Free |
9812.0020 |
Original pieces and works of art approved by the Minister and which meet the conditions specified in Note 8 to this Chapter | Free |
| 9813 · General exemption for educational — 16 lines, duty-free | ||
9813.0010 |
Patterns, models, wall charts and visual aids for use exclusively for demonstrating and teaching purposes | Free |
9813.0011 |
Scientific or other instruments, apparatus, equipment and materials | Free |
9813.0012 |
Sound recordings and films (still or cinematograph) of an educational, scientific or cultural character for exclusive use | Free |
9813.0013 |
Goods recommended and approved by the Minister of Education as building materials and supplies for the construction, renovation and repair of educational institutions | Free |
9813.0014 |
Goods recommended and approved by the Minister of Education as furniture for educational institutions | Free |
9813.0015 |
Other goods exclusively for use in or by private or public educational institutions | Free |
9813.0016 |
Articles imported by teachers for classroom use in any school in The Bahamas approved by the Minister (and not for resale) | Free |
9813.0017 |
Articles and materials imported for use exclusively for Junkanoo purposes. | Free |
9813.0030 |
Patterns, models, wall charts and visual aids for use exclusively for demonstrating and teaching purposes | Free |
9813.0031 |
Scientific or other instruments, apparatus, equipment and materials imported for purposes of scientific research | Free |
9813.0032 |
Sound recordings and films (still or cinematograph) of a scientific nature for exclusive use | Free |
9813.0033 |
Articles imported for use by cultural institutions, societies or broadcasting organizations | Free |
9813.0040 |
Patterns, models, wall charts and visual aids for use exclusively for demonstrating and teaching purposes in cultural institutions | Free |
9813.0060 |
Equipment and materials for research of the Acquired Immune Deficiency Syndrome (AIDS) | Free |
9813.0061 |
Equipment and materials for the treatment or assistance of persons infected with AIDS or the Human Immune Deficiency Virus (HIV) | Free |
9813.0062 |
Specialized equipment, medical supplies and domestic supplies for use by the handicapped, chronically ill, socially disadvantaged or the elderly | Free |
| 9814 · General exemption for sporting equipment — 1 line, duty-free | ||
9814.0000 |
Sporting equipment for use of schools and sporting associations | Free |
| 9817 · General exemption to provide relief in response to a declaration — 1 line, duty-free | ||
9817.0000 |
Goods intended to provide relief in response to a declaration of exigency by the Minister that meet the conditions specified in Note 12 to this Chapter | Free |
| 9818 · General exemption for production materials for cottage and light — 3 lines, duty-free | ||
9818.0010 |
Raw materials for use in the manufacture of handicraft items or for use in cottage and light industries that meet the conditions specified in Note 13 to this Chapter | Free |
9818.0020 |
Processing equipment and garment manufacturing equipment for use in the manufacturing of handicraft items and garments in the cottage industry that meet the conditions specified in Note 13 to this Chapter | Free |
9818.0030 |
Raffia substitutes for use in the straw work industry that meet the conditions specified in Note 13 to this Chapter | Free |
| 9819 · General exemption for promotional articles for touristic purposes — 1 line, duty-free | ||
9819.0000 |
Records, tapes and other recorded media for sound or similarly recorded phenomena, as approved by the Minister | Free |
| 9820 · General exemption for re-imported Bahamian cultural products — 1 line, duty-free | ||
9820.0020 |
Locally-produced Bahamian audio and or visual media, printed and pressed abroad, as approved by the The Minister | Free |
| 9821 · General exemption for historic buildings — 1 line, duty-free | ||
9821.0000 |
Materials used to restore and maintain historic buildings registered in the National Register | Free |
| 9822 · General exemption for articles temporarily imported or exported — 4 lines, duty-free | ||
9822.0010 |
Bahamian art work temporarily exported for exhibition then re-imported | Free |
9822.0020 |
Musical instruments temporarily imported for use in The Bahamas then re-exported | Free |
9822.0030 |
Photographic and cinematographic equipment, sound recorders, sound reproducers temporarily imported for use by foreign journalists, radio, television and motion picture services then re- exported | Free |
9822.0040 |
Actors’ clothing and props temporarily imported to accompany motion picture services then re-exported, upon recommendation by the Minister of Tourism and approval of the Minister | Free |
| 9823 · Importation and re-exportation of precious metals for — 1 line, duty-free | ||
9823.0000 |
Precious metals imported or exported for the Securities Exchange as referred to in the Securities Industry Act | Free |
| 9824 · General exemption for printing equipment and raw materials — 1 line, duty-free | ||
9824.0010 |
Printing materials for use in the commercial printing industry that meet the conditions specified in Note 14 to this Chapter | Free |
| 9825 · Samples of merchandise — 1 line, duty-free | ||
9825.0000 |
Articles imported in small quantities, limited sizes or mutilated condition, incapable of being used for their normal purpose and with no commercial value | Free |
| 9826 · Trophies — 1 line, duty-free | ||
9826.0000 |
Cups, shields, medals and similar articles having no other use except as trophies to convey awards for military, civil or public service or for distinction in literature, art, science or sport, whether or not engraved. | Free |
| 9827 · General exemption for systems building for Government — 2 lines, duty-free | ||
9827.0010 |
Goods and material for Government projects | Free |
9827.0020 |
Goods and materials for private housing projects | Free |
| 9828 · Goods manufactured or processed in the Port Area — 1 line, duty-free | ||
9828.0000 |
Goods manufactured or processed in the Port Area by manufacturers registered with and approved by the Ministry responsible for Trade and Industry or the Minister of Finance | Free |
| 9829 · General exemption for vessels and vessel’s parts — 8 lines, mostly duty-free | ||
9829.0010 |
Vessels holding a valid permit under the Boat Registration Act, Section 4 | Free |
9829.0020 |
Entry of ships of 150 gross tons or more | Free |
9829.0030 |
Upon re-entry of Bahamian-registered pleasure vessels of less than 150 gross tons and not less than 30 feet in length for which duty has been paid | Free |
9829.0050 |
Motor vessels for use in the Inter-Island service, with the prior approval of the Minister | Free |
9829.0060 |
Engine and other mechanical parts for motor vessels used in the Inter-Island service, with the prior approval of the Minister | Free |
9829.0070 |
Parts and other non-consumable goods for the sole use on a vessel entered under a temporary cruising permit, (Form Number C-39) | 20% |
9829.0080 |
Hackney carriages, as defined in the Cabs Act, Section 2, with the prior approval of the Minister | Free |
9829.0090 |
Vessel in transit | Free |
| 9830 · Potable water — 1 line, duty-free | ||
9830.0000 |
Fresh water imported in bulk for use in Inagua and any other Island specified by the Minister by Order | Free |
| 9831 · Feed for birds and animals in zoological gardens — 1 line, duty-free | ||
9831.0000 |
Feed for birds and animals in zoological gardens | Free |
| 9833 · Spirits and Beer Manufacturing Act — 2 lines, mostly duty-free | ||
9833.0010 |
Businesses under 5 years | Free |
9833.0020 |
Businesses over 5 years | 10% |
| 9834 · South Riding Point — 1 line, duty-free | ||
9834.0000 |
South Riding Point | Free |
| 9835 · Water & Sewerage Corporation Act — 1 line, duty-free | ||
9835.0000 |
Water & Sewerage Corporation Act | Free |
| 9840 · Broadcasting Act — 1 line, duty-free | ||
9840.0000 |
Goods and equipment for broadcasting, transmission and live streaming | Free |
| 9841 · AUTEC Agreement — 1 line, duty-free | ||
9841.0000 |
AUTEC Agreement | Free |
| 9842 · Clifton Heritage Authority Act — 1 line, duty-free | ||
9842.0000 |
Clifton Heritage Authority Act | Free |
| 9845 · City of Nassau Revitalization Act — 1 line, duty-free | ||
9845.0000 |
City of Nassau Revitalization Act | Free |
| 9846 · Family Islands Development Encouragement Act — 1 line, duty-free | ||
9846.0010 |
Goods and materials approved under this Act for Bahamian citizens and Permenant Residents only | Free |
| 9849 · Albany Project — 1 line, duty-free | ||
9849.0000 |
Albany Project | Free |
| 9850 · Petroleum Act — 1 line, duty-free | ||
9850.0000 |
Petroleum Act | Free |
| 9851 · Consular Relations and Commonwealth Officers Act. ARTICLE — 1 line, duty-free | ||
9851.0000 |
Consular Relations and Commonwealth Officers Act | Free |
| 9852 · Hotel Encouragement Act — 3 lines, duty-free | ||
9852.0010 |
Hotel Encouragement Act for construction materials | Free |
9852.0020 |
Hotel Encouragement Act for other supplies | Free |
9852.0030 |
Hotel Encouragement Act Construction Plant | Free |
| 9853 · Agriculture Manufactories Act — 1 line, duty-free | ||
9853.0000 |
Agriculture Manufactories Act. | Free |
| 9854 · Industries Encouragement Act — 1 line, duty-free | ||
9854.0000 |
Industries Encouragement Act | Free |
| 9855 · Electricity Act — 4 lines, mostly duty-free | ||
9855.0010 |
Items – New Providence (N.P.) | 10% |
9855.0020 |
Generators and Engines (N.P.) | Free |
9855.0030 |
Items – Family Islands (F.I.) | 10% |
9855.0040 |
Generators and Engines – Family Islands (F.I.) | Free |
| 9856 · Capital Goods for businesses located outside the Port Area — 1 line, duty-free | ||
9856.0000 |
Capital Goods for businesses located outside the Port Area in Grand Bahamas | Free |
| 9860 · Human Remains — 2 lines, duty-free | ||
9860.0010 |
In casket | Free |
9860.0090 |
Other | Free |
| 9861 · Heads of Agreement — 1 line, duty-free | ||
9861.0000 |
Concession for goods imported under any Heads of Agreement between the Governmnt of The Bahamas and any entity | Free |
| 9862 · Solar Panel System — 2 lines, duty-free | ||
9862.0000 |
Concession for Solar Panels imported with all components to complete installation of the system(s), parts and accessories approved by the Minister | Free |
9862.0010 |
Parts and accessories | Free |
| 9863 · Clothing — 5 lines, duty-free | ||
9863.0010 |
Men, boy’s, women and girl’s outer garments | Free |
9863.0020 |
Men, boy’s, women, and girl’s underwear | Free |
9863.0030 |
Other made up clothing and accessories | Free |
9863.0040 |
Men, boy’s women and girls footwear of all materials | Free |
9863.0050 |
Fabric for making apparel, sewing needles, buttons and zippers for clothing | Free |
| 9867 · Concession for New/Startup business as specified in Note 17 — 1 line, duty-free | ||
9867.0020 |
Items deemed as capital investment. | Free |
| 9869 · Energy-efficient appliances (certified, e.g. Energy Star) — 1 line, duty-free | ||
9869.0000 |
Energy-efficient appliances (certified, e.g. Energy Star) verified | Free |
Schedule version 2026-2027 · 94 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.