The Government of the Commonwealth of The Bahamas offers exemption waivers for duties on the importation of Equipment and Machinery encourage industrial development and promote investment.

Applicants are encouraged to apply for the relevant exemption prior to the item entering The Bahamas.  

All Locally-based Individuals within the Manufacturing industry are eligible for this exemption.  

1. Submit a completed application form along with the originals and copies of supporting documents to the Revenue offices.  Family islands applicants can submit the application to the local administrator and collect approvals/rejection from the local administration office.  

2. A representative from the Ministry of Finance, Revenue Unit and Industry will review the application and, if necessary, request omitted information and documentation.  For new applications, an inspection will be conducted by a Revenue Officer at the proposed business location.
3. The Ministry will contact the applicant via phone to inform them that the document is ready for collection.  
4. The Ministry will hold the document for one day after which the approval/rejection is mailed out to applicant.
5. Once approved the applicant can then use the exemption document to present to customs to clear their item within the stipulated time.
6. Note: Entities not eligible to receive an exemption from custom duty will be notified when they collect their documents at the Office or in the mail. Applicant can contact the Revenue office to inquire as to the reason for their ineligibility.
7. If rejected the applicant is required to pay the normal duties stipulated by the customs department.  

Application for customs duty exemptions under item 8, part B of the fourth schedule to the Tariff Act

• Valid Business Licence;
• Confirmation Letter from National Insurance indicating that contributions are current;
• Invoice of items: The invoice of the printer which should show the detail information regarding the imported item and the total value inclusive of shipping.

There are no related fees for this service.  

Ministry of Finance
Secretary for Revenue
Revenue Unit
3rd FL. Cecil Wallace-Whitfield Centre
Cable Beach
P. O. Box N 3017
Nassau, Bahamas
E-mail: mofgeneral@bahamas.gov.bs 
Opening Hours: Monday through Friday, 9:00 am to 5:00 pm, except public holidays

Local Administrator Offices