Importing into The Bahamas: duty, VAT, fees and who files what

The four charges on every import

Customs does not charge one thing. It charges four, in this order, and only the first is called duty.

• Duty. The tariff rate for the item, from 0% on duty free goods to several hundred percent on a few, with most everyday goods between 10% and 45%, applied to the dutiable value: the price you paid plus any shipping charged on the seller’s own invoice.
• Processing fee. 1% of the value, at least $10 and at most $1,000. Not charged on accompanied baggage.
• Environmental levy. A flat amount on certain goods: $5 on a phone, laptop or television, $250 on most cars, $50 on a motorcycle. Many goods have none.
• VAT. 10% of the landed cost, which is the value plus freight plus duty plus fee plus levy. It applies to duty free goods too.

Three ways goods arrive, three forms, three people who file

• Online orders and personal parcels. A licensed courier flies the parcel in, files the C18A parcel list, pays Customs and collects the four charges from you, plus its own handling fee. Licensed couriers.
• Freight, vehicles, containers and commercial stock. A licensed customs broker files the C13 entry in Click2Clear, Customs assesses, you pay through the broker, the goods are released from the port. Licensed brokers.
• Goods you carry yourself. You declare on the C17 in the Exempt app before you land, use your allowance, and pay duty and VAT on the excess with no processing fee.

What counts as the value

Customs values goods on the price actually paid, so the invoice is the most important document you own. Shipping on the seller’s invoice is part of that value. Freight you pay separately to a courier is not dutiable, but it joins the landed cost that VAT is charged on. Without an invoice Customs falls back to the value of identical, then similar, goods. The valuation guide has the full order and the values Customs may not use.

Allowances and exemptions

• Residents: $500 of dutiable goods, twice a calendar year, carried with you. A $600 phone pays duty on $100.
• Visitors: $100 per trip. Personal effects for the stay are not counted.
• Returning residents: household effects up to $10,000 and one vehicle valued up to $30,000, once every five years, conditions apply.
• Duty free goods: the 1% fee, any levy and 10% VAT still apply. Duty free is not tax free.

Vehicles in one paragraph

Duty depends on engine and age: 45% for a car with a 1.5 to 2.0 L engine, 65% over 2.0 L or for trucks and vans, 10% for a hybrid or electric vehicle up to $70,000, and 65% plus a levy of 20% of landed cost for any car over ten years old. Shipping from the exporter is dutiable, there is a $250 environmental levy and a $10 security fee, and a broker must file. The car guide works a full example.

The costs that are not Customs at all

Courier handling fees, broker fees, port and landing charges, storage if your papers are late, and Road Traffic licensing for a vehicle are all separate. Budget them, but do not blame Customs for them. The estimator on this site works the Customs part only, and says so.

Before you order: a four step check

• Look the item up on the duty rates page and note the rate and the levy.
• Run the real price and freight through the estimator with the right journey and the right freight switch.
• Add the courier’s or broker’s own fee, which they will quote on request.
• Keep the invoice and proof of payment where you can find them on clearance day.