Spirits & Liquor — Bahamas import duty
Heading 2208 (spirits & liquor) carries no customs import duty — all 12 tariff lines are free — but these goods pay excise duty instead (35%, plus per-gallon rates on some lines), charged on entry under the Excise Act rather than the tariff schedule. It includes vodka, liqueurs and cordials and spirits based coolers. 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.
Calculate VAT and fees (excise added on entry) → All of Drinks, Beer, Wine & Spirits →
Tariff lines under heading 2208
| HS code | Description | Import duty |
|---|---|---|
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 |
Part of Drinks, Beer, Wine & Spirits (chapter 22) — 36 lines in total. Search the whole schedule →
Schedule version 2026-2027 · 12 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.