General exemption for vessels and vessel’s parts — Bahamas import duty
Most general exemption for vessels and vessel’s parts are duty-free: 7 of 8 tariff lines under Heading 9829 carry no import duty, and the rest run up to 20%. It includes vessel in transit and entry of ships 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.
Calculate VAT and fees on a duty-free item → All of Special Tariff Provisions →
Tariff lines under heading 9829
| HS code | Description | Import duty |
|---|---|---|
9829.0010 |
Vessels holding a valid permit under the Boat Registration Act, Section 4 | Free |
9829.0020 |
Entry of ships of 150 gross tons or more | Free |
9829.0030 |
Upon re-entry of Bahamian-registered pleasure vessels of less than 150 gross tons and not less than 30 feet in length for which duty has been paid | Free |
9829.0050 |
Motor vessels for use in the Inter-Island service, with the prior approval of the Minister | Free |
9829.0060 |
Engine and other mechanical parts for motor vessels used in the Inter-Island service, with the prior approval of the Minister | Free |
9829.0070 |
Parts and other non-consumable goods for the sole use on a vessel entered under a temporary cruising permit, (Form Number C-39) | 20% |
9829.0080 |
Hackney carriages, as defined in the Cabs Act, Section 2, with the prior approval of the Minister | Free |
9829.0090 |
Vessel in transit | Free |
Part of Special Tariff Provisions (chapter 98) — 94 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. Rates are import duty only — final classification and charges are determined by Bahamas Customs.