Cigarettes & Cigars — Bahamas import duty
Heading 2402 (cigarettes & cigars) carries no customs import duty — all 5 tariff lines are free — but these goods pay excise duty instead (200%–300%, plus per-gallon rates on some lines), charged on entry under the Excise Act rather than the tariff schedule. It includes cigars, cheroots and cigarillos and cigarettes containing tobacco. 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 landed cost with 200% excise → All of Tobacco & Vaping Products →
Tariff lines under heading 2402
| HS code | Description | Import duty |
|---|---|---|
2402.1010 |
Cigars | Free+ $3.00 BSD per stick excise |
2402.1020 |
Cheroots and cigarillos | Free+ 300% excise |
2402.1090 |
Other | Free+ 200% excise |
2402.2000 |
Cigarettes containing tobacco | Free+ $0.25 BSD excise |
2402.9000 |
Other | Free+ 220% excise |
Part of Tobacco & Vaping Products (chapter 24) — 22 lines in total. Search the whole schedule →
Schedule version 2026-2027 · 5 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.