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Heading 8901 ยท Chapter 89

Cruise ships, excursion boats, ferry-boats, cargo ships โ€” Bahamas import duty

Most cruise ships, excursion boats, ferry-boats, cargo ships are duty-free: 4 of 8 tariff lines under Heading 8901 carry no import duty, and the rest run up to 30%. It includes tankers โ€” other and tankers โ€” of 150 gross tons or more. 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.

4 of 8lines duty-free
0%most common rate (50% of lines)
0%โ€“30%rate range

Calculate VAT and fees on a duty-free item โ†’ All of Boats & Ships โ†’

Tariff lines under heading 8901

HS codeDescriptionImport duty
8901.1010 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds โ€” Of 150 gross tons or more Free
8901.1090 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds โ€” Other 30%
8901.2010 Tankers โ€” Of 150 gross tons or more Free
8901.2090 Tankers โ€” Other 30%
8901.3010 Refrigerated vessels, other than those of Subheading 8901.20 โ€” Of 150 gross tons or more Free
8901.3090 Refrigerated vessels, other than those of Subheading 8901.20 โ€” Other 30%
8901.9010 Other vessels for the transport of goods and other vessels for the transport of both persons and goods โ€” Of 150 gross tons or more Free
8901.9090 Other vessels for the transport of goods and other vessels for the transport of both persons and goods โ€” Other 30%

Part of Boats & Ships (chapter 89) โ€” 33 lines in total. Search the whole schedule โ†’

Schedule version 2026-2027 ยท 8 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 โ€” final classification and charges are determined by Bahamas Customs.