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Heading 2707 · Chapter 27

Oils and other products of the distillation of high temperature — Bahamas import duty

Heading 2707 (oils and other products of the distillation of high temperature) carries no customs import duty — all 7 tariff lines are free — but these goods pay excise duty instead (45%), charged on entry under the Excise Act rather than the tariff schedule. It includes naphthalene, creosote oils and xylol. 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.

7 of 7lines duty-free
0%duty on every line
0%flat rate
45%excise, charged instead of duty

Calculate landed cost with 45% excise → All of Fuels, Oils & Waxes →

Tariff lines under heading 2707

HS codeDescriptionImport duty
2707.1000 Benzol (benzene) Free+ 45% excise
2707.2000 Toluol (toluene) Free+ 45% excise
2707.3000 Xylol (xylenes) Free+ 45% excise
2707.4000 Naphthalene Free+ 45% excise
2707.5000 Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250 C by the ISO 3405 method (equivalent to the ASTM D 86 method) Free+ 45% excise
2707.9100 Creosote oils Free+ 45% excise
2707.9900 Other Free+ 45% excise

Part of Fuels, Oils & Waxes (chapter 27) — 58 lines in total. Search the whole schedule →

Schedule version 2026-2027 · 7 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.