Other Taxes - The Bahamas Customs Department

Departure Tax (Passenger Tax)

  • Departure Tax is collected from all persons departing for a port outside The Bahamas.
      • $23.00 Every cruise ship passenger leaving The Bahamas by sea from any harbour in The Bahamas.
      • $25.00 Every cruise ship passenger leaving The Bahamas by sea from a private destination not visiting any other port in The Bahamas.
        • Private Destination: a premises situated on any island within The Bahamas providing amenities and entertainment for cruise ship passengers.
      • $30.00 Pleasure vessels that accomodate more than three passengers aged six years or older who are not residents
        • Every passenger to whom this item pertains shall be exempt from paying tax when departing The Bahamas upon resenting the passenger tax receipt received upon entry.
      • $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. 

CLEARANCE OPTIONS:

1) FDCC (FREQUENT DIGITAL CRUISING CARD):

Process for the FDCC:

  • The pleasure vessel must report to Customs for Clearance upon entry.
  • Upon arrival, the vessel shall be issued a Pleasure Craft Request (PCR) number linked to all subsequent voyages.
  • The vessel registration number will be linked to the FDCC.
  • All applicable fees must be paid.
  • Attendance fees for Customs Officers must be paid as per regulation 7.
  • The FDCC allows unlimited visits for up to two years, valid for two years from issuance date.

The fees for a Pleasure Vessel FDCC are as follows:

  • Pleasure Vessels Not Exceeding 50 feet:
    • $1,500.00
  • Pleasure Vessels Exceeding 50 feet but less than 100 feet:
    • $2,500.00
  • Pleasure Vessels Exceeding 100 feet:
    • $8,000.00

Note:

  • This does not cover the following:
    • Payable Customs Fees: Attendance & Travel Expenses as per regulation 7
    • Overtime & Travel with regard to the attendance of an Immigration Officer.

2) TEMPORARY CRUISING PERMITS:

Related Fee(s)

The fee associated with receiving a 12-Month Temporary Cruising Permit and Fishing Permit is –

  • Pleasure Vessels Not Exceeding 50 feet:
    • $500.00
  • Pleasure Vessels Exceeding 50 feet but less than 100 feet:
    • $1,000.00
  • Pleasure Vessels Exceeding 100 feet:
    • $3,000.00

It should be noted that these fees include:

  • Cruising 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 30 days.

Note:

  • Pleasure crafts in the specified categories do not include ancillary equipment being towed or on board, except for tenders over twenty-five feet long.

ANCHORAGE:

Foreign pleasure vessels are subject to fees as follows:

  • Pleasure Vessels Not Exceeding 50 feet:
    • $200.00
  • Pleasure Vessels Exceeding 50 feet but less than 100 feet:
    • $350.00
  • Pleasure Vessels Exceeding 100 feet:
    • $1,500.00

FISHING PERMIT:

  • The fees for a foreign pleasure vessel fishing permit are as follows:
    • Under 50 feet: $100.00
    • Over 50 feet: $300.00

NOTE:

  • Fishing Permits are only valid for thirty days, even if you possess a 12-Month Cruising Permit. It is necessary to renew them every thirty days.
  • Fishing Permits are NO LONGER INCLUDED in the Cruising Permit fee package.

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) (Click Here For More on Processing Fees…)