Rule: Bahamas Government Value Added Tax   

Publication Date: 05/30/2018

Effective Date: 07/01/2018

Through Date:

Expiration Date:

Amendment Code: A

Special Use Number:

Request #: TOMJONE272


Bahamas Government Value Added Tax a charge of 7.5% [12.00% (A) Effective 07/01/2018] Value Added Tax (VAT) will be assessed by the Bahamas Customs on a separate invoice and will be collected at time of the Bahamas Customs Home consumption entry (C-13) being submitted at the Bahamas border. VAT will be applicable to all charges listed on the Bill of Lading (including landing and harbor dues) and will be applied to all cargo imported to and exported from the Bahamas. The charge will appear on the Bill of Lading as follows:


    VAT 7.5% ......... $0.00

    VAT 12.00%.......$0.00  (A) Effective 07/01/2018

The VAT is applicable to and from all ports in the Bahamas as listed in the Carrier's scope:

    a. Freeport: Freeport Harbour
    b. Eleuthra: Governors Harbour, Spanish Wells, Harbour Island, Rock Sound, Current, Three Island Dock
    c. Exuma: Emerald Bay, George Town, Crab Cay
    d. Abaco: Marsh Harbour, Guana Cay, Scotland Cay, Elbow Cay, Man O' War Cay
    e. Nassau: John Alfred Dock, Paradise Island, Arawak Cay
    f. Long Island: Simms