Other Taxes - The Bahamas Customs Department

Departure Tax (Passenger Tax)

  • Departure Tax is collected from all persons departing for a port outside The Bahamas.
      • $29.00 for every passenger leaving The Bahamas other than sea.
      • $23.00 for every cruise ship passenger leaving The Bahamas by sea from the Harbour of Nassau, Freeport OR Bimini.
      • $25.00 for every Cruise Ship Passenger leaving The Bahamas by sea from a private island not visiting any other port in The Bahamas.
      • $5.00 for the Tourism sustainability levy from every cruise ship passenger arriving OR leaving The Bahamas.
      • $2.00 for the Tourism enhancement levy for every passenger leaving The Bahamas.

 Harbour Duties

  • Harbour duties include taxes such as tonnage, pierage and wharfage. 

Customs Duty

  • Customs duty ranges from 0% to 220% and is collected on all imports. The average rate of duty is 5% to 35%. Specific rates of duty are also applicable to some items (mostly petroleum, beer, tobacco products).
    Rates are outlined in the Tariff Act 2013. 

Boarding Fees

  • Boarding fees are fees charged for entering of pleasure vessels within the Bahamian waters:
    • Pleasure Vessels Not Exceeding 34 feet:
      • $150.00 (3 months)
      • $300.00 (12 months)
    • Pleasure Vessels Exceeding 34 feet but less than 100 feet:
      • $300.00 (3 months)
      • $600.00 (12 months)
    • Pleasure Vessels Exceeding 100 feet but less than 150 feet:
      • $500.00 (3 months)
      • $1,000.00 (12 months)
    • Pleasure Vessels Exceeding 150 feet but less than 200 feet:
      • $800.00 (3 months)
      • $1,600.00 (12 months)
    • Pleasure Vessels Exceeding 200 feet:
      • $1,000.00 (3 months)
      • $2,000.00 (12 months)

It should be noted that these fees include:

  • Cruising Permit fees
  • Fishing Permit fees
  • Attendance fees for both Bahamas Customs and Immigration Officers
  • Transportation fees for both Bahamas Customs and Immigration Officers
  • Re-entry of vessel if within 90 days.

Excise Duty

  • Excise duty is calculated and charged on locally produced products when put up for retail sale. Currently, excise duty is collected on locally produced alcoholic spirits, beer and vitamalt. 

Royalties

  • Royalties are collected on the export of:
    • Crawfish meat or tails: .25 per lbs.
    • Whole Crawfish: .08 per lbs.
    • Conch: .03 per lbs.
    • Sponge: .03 per lbs. 
  • Royalties are collected on the export of: (Changes effective July 1st, 2022)
    • Spiny Lobster from $0.25 to $0.35 per lb.
    • Conch:  from $0.03 to $0.10 per lb.
    • Stone Crab and stone crab claws (new) from $0.25 per lb.
  • Royalties are collected on the export of: (Changes effective July 1st, 2023)
    • Whole Crawfish :$0.18 per lb.
    • Live Crawfish: $0.18 per lb.
    • Crawfish Tail: $0.40 per lb.
    • Crawfish Head: $0.05 per lb
    • Conch by-product- shell: $0.05 per lb.
    • Conch by-product- pearls: 10% Market Value.
    • Stone Crab Claws: $0.30 per lb.
    • Scalefish: $0.20 per lb.
    • Ambergris: 30% Market Value
    • Sponge: $0.15 per lb.

Fees For Permit & Licenses

  • Permit To Trap
    • Crawfish: $50.00
    • Stone Crab: $50.00
    • Golden Crab: $50.00
  • Permit To Trap Scalefish
    • Shallow Water: $10.00
    • Deep Water: $50.00
  • Permit To Sell Fishery Resource: $50.00
  • Permit To Culture Fishery Resource:
    • Experimental: $100.00
    • Commercial: $1,000.00
  • Permit To Conduct Scientific Research
    • Domestic: $100.00
    • Foreign: $1,000.00
    • Where the scientific research is defined by the Department of Marine Resources: NIL
  • Export Fishery Resource: $100.00
  • Import Fishery Product: $500.00
  • Compressor Permit: $30.00
  • Permit To Engage In Sports Fishing:
    • Tournament: $750.00
    • Vessel (Single Trip): $50.00
    • Vessel (Annual): $200.00
    • Foreign Charter Vessel (Annual Fee): $10,000.00
  • Permit To Fish Or Angle Non-Bahamian Commercial Fishers: $50.00
  • Seafood Inspection and Processing
    • Export Fishery Product: $1,000.00
    • Factory Vessel Licence: $500.00
    • Processing Licence: $500.00
    • Buying Station: $100.00
    • Certificate of Inspection: $50.00
    • Product Inspection Fee: $50.00
    • Licence To Import Seafood: $1,000.00
    • Untimely Postponement of Inspection: $15.00
  • Commercial Fishing Vessel License:
    • Up to 39 Feet (11 Meters): $100.00
    • 39 1/2 Feet (12 Meters) – 78 1/2 (23.9 Meters): $200.00
    • Over 79 Feet (24 Meters): $250.00

Landing Fees

Landing fees are charges collected from private and commercial aircraft at “Government Owned Family Island Airports” on the maximum take off weight of the aircraft. (These fees are administered by Civil Aviation)

Container Fees

  • There is a BS$75.00 charge to move a container from the dock to a site or premises. There is also a BS$0.25 charge for every container that is landed and exported in and out of Freeport Container Port.

Other Fees

  • Fuel Surcharge 0.01 cent per gallon excluding aviation
  • Security Fees
    • Vehicles $10.00
    • Containers $10.00 per Twenty foot equivalent unit
  • Fee for heavy duty vehicle (aggregate) $3.00 per tonnage
  • Processing Fees on imports 1% of transactional value (minimum $10.00 maximum $750.00)