Fertilizer duty in The Bahamas 2026-2027: duty free, VAT still applies
Fertilizer is duty free in The Bahamas for 2026-2027 (tariff code 3105.2000), but duty free does not mean free. There is no environmental levy on this item. 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 fertilizer bought for $150 pays at Customs
Bought online and shipped by courier with $15.00 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
- $150.00
- Duty at Free
- $0.00
- $10.00
- Environmental levy
- None
- Freight
- $15.00
- Landed cost
- $175.00
- VAT, 10% of landed cost
- $17.50
- Paid to Customs18% of the price
- $27.50
Freight paid to your courier is not dutiable, but it joins the landed cost that VAT is charged on.
The same fertilizer at three prices
Duty and VAT scale with the price, but the processing fee has a $10 floor and a $1,000 ceiling, so the share of the price that goes to Customs settles once the fee is past its floor. Freight is taken as 10% of the price, with a $15 minimum.
| Price paid | Duty | Fee | Levy | VAT | To Customs | Of the price |
|---|---|---|---|---|---|---|
| $80 (low) | $0.00 | $10.00 | None | $10.50 | $20.50 | 26% |
| $150 (typical) | $0.00 | $10.00 | None | $17.50 | $27.50 | 18% |
| $450 (high) | $0.00 | $10.00 | None | $50.50 | $60.50 | 13% |
Tariff code 3105.2000: the Act’s line for fertilizer
Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium. 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.
Fertilisers of headings 31.01 to 31.05 are free.
How fertilizer compares with the other items
This guide covers 12 tools and garden: 3 duty free, and the rest run from 10% to 45% on air compressor. Fertilizer is one of the 95 duty-free items among the 244 with a percentage rate, so the only Customs charges are the processing fee, any levy and VAT. Across all 244 items with a percentage rate, 149 pay duty and 94 others are duty free too, so 0% is the most common rate.
Questions about fertilizer and Bahamas Customs
Is fertilizer duty free in The Bahamas?
Yes, the duty rate is 0%. You still pay the 1% processing fee (at least $10), no levy and 10% VAT on the landed cost, so a $150 purchase still pays about $27.50 to Customs.
How much will Customs charge if I buy fertilizer for $150?
About $27.50, which is 18% of the price: $0.00 duty, $10.00 processing fee, $0.00 levy and $17.50 VAT, with $15.00 freight paid to the courier.
How is VAT worked out on fertilizer?
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 $175.00, or $17.50. VAT is charged even when the item is duty free.
Can I bring fertilizer 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 VAT on the excess, with no processing fee on accompanied baggage.
Which other tools and garden are duty free in The Bahamas?
2 other tools and garden in this guide carry a 0% rate: insecticide or pesticide, fire extinguisher. All of them still pay the processing fee, any levy and 10% VAT.