Rum duty in The Bahamas 2026-2027: $13 per imperial gallon
Rum is charged excise duty of $13 per imperial gallon in The Bahamas for 2026-2027 (tariff code 2208.4090); the Tariff Act's customs duty on the line is free, so the excise duty is the charge that matters. 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 rum bought for $60 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
- $60.00
- Duty, charged per unit
- see note
- $10.00
- Environmental levy
- None
- Freight
- $15.00
- Landed cost
- $85.00
- VAT, 10% of landed cost
- $8.50
- Paid to Customs
- $18.50
This item is charged per unit ($13 per imperial gallon), so the duty line is left out. The fee, levy and VAT still apply.
Tariff code 2208.4090: the Act’s line for rum
Rum and other spirits obtained by distilling fermented sugar-cane products. The Tariff Act marks line 2208.4090 as subject to excise duty: the customs duty on it is free and the excise charge shown here is the one the Customs Department publishes in its booklet of frequently imported items. The code and description 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. The excise charge changed on 1 July 2025, from $15 per proof gallon to $13 per imperial gallon, in the Department's published rate changes for 2025.
Excise duty, charged by volume rather than value. From 1 July 2025 the Department charges spirits at $13 per imperial gallon in place of $15 per proof gallon.
How rum compares with the other items
Rum is one of only 3 items in this guide charged by quantity rather than by value; the others are cigarettes and cigars. That means the duty does not fall when you find a cheaper price, and the invoice value only matters for the processing fee and VAT. The other 45 food and drink here carry a percentage rate.
Questions about rum and Bahamas Customs
Is rum duty free in The Bahamas?
No. Rum is charged $13 per imperial gallon, whatever the price on the invoice.
How much will Customs charge if I buy rum for $60?
Duty on this item is charged per unit ($13 per imperial gallon), so the total depends on the quantity. The 1% processing fee, any levy and 10% VAT on the landed cost apply on top.
How is VAT worked out on rum?
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 $85.00, or $8.50. VAT is charged even when the item is duty free.
Can I bring rum 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 $13 per imperial gallon duty on the excess, with no processing fee on accompanied baggage.