Wine duty in The Bahamas 2026-2027: 50%
The charge on wine in The Bahamas for 2026-2027 is 50% excise duty (tariff code 2204.2190); 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 wine 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 at 50%
- $30.00
- $10.00
- Environmental levy
- None
- Freight
- $15.00
- Landed cost
- $115.00
- VAT, 10% of landed cost
- $11.50
- Paid to Customs86% of the price
- $51.50
Freight paid to your courier is not dutiable, but it joins the landed cost that VAT is charged on.
The same wine 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 |
|---|---|---|---|---|---|---|
| $30 (low) | $15.00 | $10.00 | None | $7.00 | $32.00 | 107% |
| $60 (typical) | $30.00 | $10.00 | None | $11.50 | $51.50 | 86% |
| $200 (high) | $100.00 | $10.00 | None | $33.00 | $143.00 | 72% |
Tariff code 2204.2190: the Act’s line for wine
Wine of fresh grapes in containers of 2 litres or less. The Tariff Act marks line 2204.2190 as subject to excise duty: the customs duty on it is free and the 50% excise rate 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.
Wine is heading 22.04. The Tariff Act rate is free and excise duty is charged instead; the booklet gives 50%. The Department's online lookup shows 60% for still wine and 50% for sparkling wine, so confirm with your broker.
How wine compares with the other items
This guide covers 48 food and drink: 27 duty free, and the rest run from 5% to 300% on e-cigarettes with nicotine. At 50%, wine sits in the middle of the category: 40 food and drink pay less and 4 pay more. Across all 244 items with a percentage rate, 229 carry a lower rate and 14 a higher one. The most common rate is 0%, charged on 95 items.
Questions about wine and Bahamas Customs
Is wine duty free in The Bahamas?
No. The duty rate on wine is 50%, charged on the price you paid.
How much will Customs charge if I buy wine for $60?
About $51.50, which is 86% of the price: $30.00 duty, $10.00 processing fee, $0.00 levy and $11.50 VAT, with $15.00 freight paid to the courier.
How is VAT worked out on wine?
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 $115.00, or $11.50. VAT is charged even when the item is duty free.
Can I bring wine 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 50% duty on the excess, with no processing fee on accompanied baggage.
Is 50% a high duty rate for The Bahamas?
Yes, it is near the top: of the 244 items in this guide with a percentage rate, 229 are charged less than wine and 14 more. The most common rate is 0%, and 95 items are duty free.