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Heading 2403 · Chapter 24

Other manufactured tobacco and manufactured tobacco substitutes — Bahamas import duty

Heading 2403 (other manufactured tobacco and manufactured tobacco substitutes) carries no customs import duty — all 8 tariff lines are free — but these goods pay excise duty instead (220%), charged on entry under the Excise Act rather than the tariff schedule. It includes snuff, fine cut and chewing 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.

8 of 8lines duty-free
0%duty on every line
0%flat rate
220%excise, charged instead of duty

Calculate landed cost with 220% excise → All of Tobacco & Vaping Products →

Tariff lines under heading 2403

HS codeDescriptionImport duty
2403.1100 Water pipe tobacco specified in Subheading Note 1 to this Chapter Free+ 220% excise
2403.1910 Fine cut Free+ 220% excise
2403.1990 Other Free+ 220% excise
2403.9100 “Homogenised” or “reconstituted” tobacco Free+ 220% excise
2403.9910 Chewing tobacco Free+ 220% excise
2403.9920 Extracts and essences Free+ 220% excise
2403.9930 Snuff Free+ 220% excise
2403.9990 Other Free+ 220% excise

Part of Tobacco & Vaping Products (chapter 24) — 22 lines in total. Search the whole schedule →

Schedule version 2026-2027 · 8 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.