To encourage industrial development and promote investment, the Government of the Commonwealth of the Bahamas offers exemption waivers for duties on Raw Material and Supplies to be used in the production of goods.

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. The application form must itemize products to be imported which should estimate the total quantities for a twelve (12) month period.
3. A representative from the Ministry of Finance, Revenue Unit and Industry will review the application and, if necessary, request omitted information and documentation.
4. For new applicants, a representative from the Ministry of Finance will contact the applicant via phone to set up an appointment to visit your establishment to conduct a site visit or request a sample of the end product to be brought in.
5. If necessary the site visit is conducted. Applicant must accompany officer to conduct a walkthrough of the product.
6. Once all requirements are met the Ministry will contact the applicant via phone to inform them that the document is ready for collection. 
7. The Ministry will hold the document for one day after which the approval/rejection is mailed out to applicant.
8. Once approved the applicant may then take the document and present it to customs each time they need to import material and supplies.  Note: That accurate estimates are important as once the identified limit is reached there would be no additional exemptions for that year. 
9. 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.
10. If rejected the applicant is required to pay the normal duties stipulated by the customs department.

Application for raw materials/supplies to be imported duty-free

• Valid Business Licence;
• Confirmation Letter from National Insurance indicating that contributions are current;
• Sample Invoice of items  to support the items listed on the application form

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