Departure Tax (Passenger Tax)
Passenger Tax is collected from all persons departing for a port outside The Bahamas. This tax of BS$25.00 and BS$18.00 by cruise ship is collected from every person.
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 30% 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:
BS$150.00 for pleasure vessels up to 35’ in length
BS$300.00 for pleasure vessels over 35’ in length
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 lb
Whole Crawfish: .08 per lb
Conch: .03 per lb
Sponge: .03 per lb
Landing Fees
Landing fees are charges collected from private and commercial aircraft at “Government Owned Family Island Airports”
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.