Cell phone duty in The Bahamas 2026-2027: 10%
The Bahamas Customs duty rate for cell phone in 2026-2027 is 10% (tariff code 8517.1300). There is also a flat environmental levy of $5.00 on each one. On top of that, every import pays a processing fee of 1% of the value (at least $10.00, at most $1,000.00) and 10% VAT on the landed cost, which includes the freight.
What cell phone bought for $200 pays at Customs
Bought online and shipped by courier with $20.00 freight paid to the courier. The courier files the C18A parcel list and collects this from you, with its own handling fee on top. Type your own price into the card and the figures follow.
- Dutiable value
- $200.00
- Duty at 10%
- $20.00
- $10.00
- Environmental levy
- $5.00
- Freight
- $20.00
- Landed cost
- $255.00
- VAT, 10% of landed cost
- $25.50
- Paid to Customs30% of the price
- $60.50
Freight paid to your courier is not dutiable, but it joins the landed cost that VAT is charged on.
The same cell phone at three prices
Duty and VAT scale with the price, but the processing fee has a $10 floor and a $1,000 ceiling and the $5 levy is fixed per unit, so the share of the price that goes to Customs falls as the price rises. Freight is taken as 10% of the price, with a $15 minimum.
| Price paid | Duty | Fee | Levy | VAT | To Customs | Of the price |
|---|---|---|---|---|---|---|
| $100 (low) | $10.00 | $10.00 | $5.00 | $14.00 | $39.00 | 39% |
| $200 (typical) | $20.00 | $10.00 | $5.00 | $25.50 | $60.50 | 30% |
| $600 (high) | $60.00 | $10.00 | $5.00 | $73.50 | $148.50 | 25% |
Tariff code 8517.1300: the Act’s line for cell phone
Smartphones. The code, description and rate are from the schedule to the Tariff Act 2023, as amended by the Tariff (Amendment) Acts of 2024, 2025 and 2026 and in force from 1 July 2026, read against the Customs Department's booklet of frequently imported items and its online duty lookup.
How cell phone compares with the other items
This guide covers 28 electronics: 14 duty free, and the rest run from 5% to 45% on amplifier. At 10%, cell phone sits in the middle of the category: 16 electronics pay less and 7 pay more. Across all 244 items with a percentage rate, 114 carry a lower rate and 116 a higher one. The most common rate is 0%, charged on 95 items.
Questions about cell phone and Bahamas Customs
Is cell phone duty free in The Bahamas?
No. The duty rate on cell phone is 10%, charged on the price you paid.
How much will Customs charge if I buy cell phone for $200?
About $60.50, which is 30% of the price: $20.00 duty, $10.00 processing fee, $5.00 levy and $25.50 VAT, with $20.00 freight paid to the courier.
How is VAT worked out on cell phone?
VAT is 10% of the landed cost: the value plus freight plus duty plus the processing fee plus any levy. In the example that is 10% of $255.00, or $25.50. VAT is charged even when the item is duty free.
Can I bring cell phone in my luggage without paying?
Residents may bring in $500 of dutiable goods twice a calendar year and visitors $100 per trip, declared on the C17 in the Exempt app. Anything above the allowance pays 10% duty on the excess, with no processing fee on accompanied baggage.
Is 10% a high duty rate for The Bahamas?
It is in the middle: of the 244 items in this guide with a percentage rate, 114 are charged less than cell phone and 116 more. The most common rate is 0%, and 95 items are duty free.