The Bahamas is presently in the process of transitioning from its traditional tax base of a Duty-based economy to an alternative tax such as V.A.T.  Presently, Customs is the primary agency for collecting duty and taxes on imports and exports. Additionally, Customs is tasked with collecting statistical data on imports and exports, policing the borders, and collecting the relevant taxes upon importation. The primary requirement for importing into or exporting from the Bahamas is proof of authorisation for processing. Value of goods proof(Invoices or receipts), and proof of freight charges (Bill of Lading or Freight Invoice). Along with the relevant Customs documentation for declarations, depending on the purpose of the importation.

Commercial

The exportation of goods that are wholly obtained in the Bahamas requires a certificate of Origin which can be applied for from the Customs.  While duty is not applied to exported goods, Wholly Obtained goods may attract royalties and processing fees of 1% (Min. $10 and Max $500).  Any other commercial exports which may be re-exportations within themselves may be exported without any restriction except restricted goods, such as copper, or any prohibited goods, whose exportation must be carefully monitored.

Personal/non/commercial

Goods may, subject to any regulations, be exported from the Customs territory exempt from duties and taxes where they are contained in the personal baggage of the passengers. Or members of the crew, of any aircraft or vessel departing from the Customs territory to a point outside of the Customs territory.

They are con-commercial within the limits of the duty-free allowance and

There are no material indications to suggest the goods are a part of commercial traffic.

Goods which are the bona fide belongings of the passengers, or members of the crew, of any aircraft or vessel departing from the Customs territory. May subject to any regulations, be imported into the Customs territory exempt from duties and taxes.

Prohibited and restricted goods are not provided for under these provisions under any law from the time being in force in The Bahamas.

Under customs regulations, cargo being removed from bonded warehouses for exportation must complete and submit a C25 Form. (Ex – Ex-Warehouse export entry for goods for exportation / for goods for use as stores) for processing. 

Eligibility

Businesses with cargo in bonded warehouses. 

Process

• Complete the relevant form.
• Present form and supporting documents to the Customs Aided Industries Section of the Customs Department.
• Pay import duties.
• Collect goods when released from bonded warehouse. 

Application form(s)

C25 Form: Ex – Warehouse Export Entry For Goods For Exportation / For Goods for use as Stores (This Form can be collected from the Customs Department). 

Supporting documents

• Completed forms.
• Invoices showing the amount of goods being taken out of the bonded warehouse.
• For individuals: passport, NIB or driver’s license.
• For businesses: Valid business license. 
• Turn-around time. This service can be completed within 2 – 24 hours after submission of documents. 

Deadline

There are no deadlines for this service. 

Related fee(s)

This service has a $25.00 processing fee. All applications must be submitted electronically to the Customs Department through the electronic interface system. A customs broker will charge for the preparation of supporting documents.

Prohibited goods

Meat, provisions, fruits and vegetables, and any articles intended for human food, which are unfit for human consumption. Indecent or obscene prints, paintings, photographs, books, cards, lithographic or other engravings, or any other indecent or obscene article.

The underwater gun is any manufacture or device other than the device known as a Hawaiian Sling whereby a missile may be discharged underwater.

Any article which bears a design in the imitation of any currency bank note or coin in current use in The Bahamas or elsewhere.

Copies of works in respect of which the owner has given notice to the Comptroller under Section 22 of The Copyright Act.

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