TAX WAIVERS FOR HURRICANE RELIEF SUPPLIES

under the Hurricane Dorian Special Economic Recovery Zone (SERZ) Order of December 4, 2019.

UPDATE- The Disaster Reconstruction Authority “Special Economic Recovery Zone (SERZ) Relief” Order, 2019, has been extended until June 2021, for select key items. 

Click here for information about the extension.

VAT-Free Recovery Zones

Under the SERZ Order, the Islands of Abaco, the Abaco Cays, Grand Bahama Island, Sweetings Cay, Deep Water Cay and Water Cay are considered VAT-free zones for the local purchase of goods. In these disaster recovery areas, VAT-registered businesses are expected to waive VAT for all approved goods at the point of sale. For consumers, there is no pre-approval process; everyone shopping inside the recovery area is able to benefit from the VAT waiver at the point of sale. 

Tax-Free Cargo Imports Directly into the Recovery Areas

Under the SERZ Order, hurricane relief supplies can also be imported directly to the specified islands tax-free based on the conditions outlined in the Order. Unlike in previous orders, these benefits will not be available to businesses outside of the recovery areas or for cargo imported into ports of entry outside of the recovery areas. Pre-approval from the Ministry of Finance/Department of Inland Revenue is required to benefit from these tax concessions.

APPROVAL PROCESS

1. Complete Tax Relief Consolidated Form
2. Submit for Pre-Approval to the Department of Inland Revenue or the Ministry of Finance for review at least two days in advance (Submit in-person or via email to: patricialewisdeane@bahamas.gov.bs or medinataylor@bahamas.gov.bs)
3. Present certified form to Customs at Port of Entry with the relevant Customs Declaration Forms for on-site clearance and approval inside the recovery areas

ELIGIBILITY CRITERIA

Individuals and businesses are eligible to import tax-free goods under the SERZ Order under the following three conditions:

1. The applicant is a business or resident of an approved island
2. Cargo is imported directly to an approved island
3. Imported goods fall under the approved list of items

APPROVED ISLANDS

The final destination for all donated goods must be an approved island.

• Abaco
• The Abaco Cays
• Grand Bahama Islands
• Sweetings Cay
• Deep Water Cay
• Water Cay

APPROVED LIST OF GOODS

The following items are listed in SERZ Order  and considered approved goods.

NEED HELP?

The Customs Department, Ministry of Finance, and Department of Inland Revenue have dedicated officers to support individuals and businesses importing tax-free goods under the SERZ Order

Customs

• Telephone Support: 376-7657, 604-3011, 604-3076, 604-3157
• Mark Daniels – markdaniels@bahamas.gov.bs (Nassau)
• Joyce McKenzie – joycemckenzie@bahamas.gov.bs (Nassau)
• Allan Cunningham – allancunningham@bahamas.gov.bs (Nassau)
• Carla Bain – carlabain@bahamas.gov.bs (Abaco)
• Celestine Cox – celestinecox@bahamas.gov.bs (Freeport)

Ministry of Finance – Revenue Department

• Sheronne Smith – sheronnesmith@bahamas.gov.bs
• Gia Williams-Ferguson – giawilliams-ferguson@bahamas.gov.bs

Department of Inland Revenue

• Gaynell Rolle –gaynellrolle@bahamas.gov.bs, 604-8071 (Nassau)
• Jamal Moss – jamaalmoss@bahamas.gov.bs  604-8136 (Nassau)
• Leo Hepburn – leohepburn@bahamas.gov.bs (Freeport)
• Miriam Fernander- miriamfernander@bahamas.gov.bs (Grand Bahama)
• Shanique Lightbourne- shaniquelightbourne@bahamas.gov.bs (Grand Bahama)
• Crystal Spicer – CrystalSpicer@bahamas.gov.bs, 699-0053 (Marsh Harbor, Abaco)