Guide to Customs Duty Rate Reductions.
| Authored by: | Bahamas Customs Department |
| Source: | Bahamas Customs Department |
| Date: | December 30, 2014 |
Ministry of Finance
Guide to Customs Duty Rate Reductions.
Effective January 1st 2015, certain Customs excise and tariff rate reductions will take effect to coincide with the introduction of VAT. The following is a summary of the reductions that will take effect, and what the current rates of duties are on such items. The reductions only take effect in instances where the “Present Rate of Duty” corresponds to the rate shown in the table below.
Descriptive Guide to Customs Excise Rate Reductions
Effective: January 1st 2015
|
Tariff Heading |
Description |
Present Rate of Duty |
Purposed Rate of Duty |
| 4202 | Trunks, suitcases, vanity case, executive-cases, briefcases handbags etc. of leather or composition leather, of plastic sheeting | 10% | Free |
| 7113 | Articles of Jewelry | 10% | Free |
| 9006 | Photographic cameras | 7% | Free |
| 9101/9102 | Watches | 10% | Free |
| 9103 | Clocks | 10% | Free |
| 3303 | Perfumes and toilet water | 10% | 5% |
| 9608.3010 | Fountain Pens (Previously in Tariff schedule) | 45% | 20% |
| 3925.9020 | PVC lumber & composite wood | 7% | Free |
| 3925.9030 | Shingles | 7% | Free |
| 4407 | Wood sawn or chipped lengthwise | 7% | Free |
| 4409 | Wood Strips and Friezes for parquet flooring | 7% | Free |
| 4418.5000 | Shingles and Shakes | 7% | Free |
| 6811.8210 | Shingles | 7% | Free |
| 2103.2010 | Tomato ketchup | 10% | Free |
| 0207 | Meat and edible offal, of the poultry (Turkey) | 10% | 5% |
| 0401 | Milk & Cream, not concentrated nor containing added sugar or sweetening matter | 10% | 5% |
| 0403.1000 | Yogurt | 10% | 5% |
| 0406 | Cheese and curd | 10% | 5% |
| 0703 – 0714 | Vegetables | 10% | 5% |
| 0801 – 0814 | Fruits and Nuts | 10% | 5% |
| 0904 –0910 | Coffee, tea mate & spices | 10% | 5% |
| 1702 | Cane syrup | 10% | 5% |
| 1901 | Malt extract | 10% | 5% |
| 1902 | Pasta | 10% | 5% |
| 2007 | Jams, fruit jellies | 10% | 5% |
| 2008 | Fruits & Nuts | 10% | 5% |
| 2009 | Fruit juice | 10% | 5% |
| 2102 | Yeasts | 10% | 5% |
| 2103 | Sauces and mixed seasonings | 10% | 5% |
| 2202.9050 | Nutritional preparations for tube feeding | 10% | 5% |
| 2523.2100 | Portland cement | 10% | 5% |
| 3215 | Printing ink | 10% | 5% |
| 3306 | Preparation for oral or dental hygiene | 10% | 5% |
| 3401 | Soap | 10% | 5% |
| 3909 | Amino-resins | 10% | 5% |
| 3923 | Article for the conveyance or packing of goods | 10% | 5% |
| 3924.1020 | Tableware, kitchenware | 10% | 5% |
| 3925.2020 | Builders’ ware of plastic | 10% | 5% |
| 4410 | Particle board, oriented stand board | 10% | 5% |
| 4412 | Plywood, veneered panels and similar laminated wood | 10% | 5% |
| 4418 | Builders joinery and carpentry of wood | 10% | 5% |
| 4801 | Newsprint in rolls or sheet | 10% | 5% |
| 4802 | Uncoated paper and paperboard, of a kind used for writing, printing | 10% | 5% |
| 4810-4811 | Paper and paperboard coated | 10% | 5% |
| 4819 | Cartons, boxes, cases bags and other packing containers of paper | 10% | 5% |
| 4822 | Bobbins, spools, cops and similar supports of paper | 10% | 5% |
| 4823 | Other paper, paperboard | 10% | 5% |
| 4902 | Newspapers, journals and periodicals | 10% | 5% |
| 4906 | Plans and drawings for architectural engineering | 10% | 5% |
| 4907 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have a recognized face value | 10% | 5% |
| 6809 | Articles of plaster or of compositions based on plaster | 10% | 5% |
| 6811 | Article of asbestos-cement | 10% | 5% |
| 7019 | Glass fibres | 10% | 5% |
| 7101-7118 | Natural or cultured pearls, precious or semi-precious stone precious metals, metals clad with precious metal and imitation jewelry; coin | 10% | 5% |
| 7308 | Structures (for example bridges, lock-gates, roofs, roofing frame-woks) | 10% | 5% |
| 7317 | Nails, tacks drawing pins and similar articles | 10% | 5% |
| 7321 | Stoves, ranges, grates cookers | 10% | 5% |
| 7606 / 7610 | Aluminum and articles thereof | 10% | 5% |
| 8406 | Steam turbines and other vapour turbines | 10% | 5% |
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engines | 10% | 5% |
| 8407-8473 | Machinery and mechanical appliances, electrical equipment and parts thereof, including typewriters, sewing machines, dish washing machines | 10% | 5% |
| 8502-8511 | Electrical machinery and equipment and parts thereof; | 10% | 5% |
| 2202.9060 | Soy bean milk | 25% | 5% |
| 2202.9070 | Other milk | 25% | 5% |
| 3925 | Builders’ ware of plastic | 25% | 5% |
| 5602 | Felt, whether or not impregnated | 25% | 5% |
| 5904 | Linoleum | 25% | 5% |
| 6807.9010 | Shingles of asphalt | 25% | 5% |
| 7321 | Stoves, ranges, grates, cookers | 25% | 5% |
| 8418 | Refrigerators, freezers and other refrigerating equipment | 25% | 5% |
| 3304 | Beauty or make-up preparations | 25% | 20% |
| 4802 | Uncoated paper | 25% | 20% |
| 4810 | Paper and paperboard, coated | 25% | 20% |
| 6107-6111 | Articles of apparel and clothing accessories knitted or crocheted | 25% | 20% |
| 6207-6212 | Articles of apparel and clothing accessories, not knitted or crocheted | 25% | 20% |
| 6401-6405 | Footwear | 25% | 20% |
| 4015 | Articles of apparel and clothing accessories of vulcanized rubber | 35% | 20% |
| 6102 –6114 | Article of apparel and clothing accessories, knitted or crocheted | 35% | 20% |
| 6201-6211 | Articles of apparel and clothing accessories, not knitted or crocheted | 35% | 20% |
| 3304.9910 | Lotion | 35% | 20% |
| 0711 | Vegetables (provisionally preserved) | 35% | 25% |
| 0712/0714 | Dried vegetables | 35% | 25% |
| 0801-0805 | Edible fruits and nuts; peel of citrus fruits or melons | 35% | 25% |
| 3006 | Pharmaceutical goods | 35% | 25% |
| 8302.1000 | Hinges | 35% | 25% |
| 9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences | 35% | 25% |
| 2522 | Quicklime, slaked lime and hydraulic lime | 45% | 35% |
| 2523.1000 | Cement clinkers | 45% | 35% |
| 3304 | Beauty or make-up preparation and preparation for the skin | 45% | 35% |
| 3402 | Organic surface-active agents | 45% | 35% |
| 3605 | Matches | 45% | 35% |
| 3808 | Insecticides, rodenticides, fungicides, herbicides and similar products | 45% | 35% |
| 4203 | Articles of apparel and clothing accessories of leather | 45% | 35% |
| 4304 | Artificial fur and articles thereof. | 45% | 35% |
| 4409 | Wood and friezes for parquet flooring | 45% | 35% |
| 6115 | Panty hose, tights, stockings, socks and other hosiery | 45% | 35% |
| 6116 | Gloves and mittens | 45% | 35% |
| 6117 | Other made up clothing accessories knitted or crocheted | 45% | 35% |
| 6213 | Handkerchiefs | 45% | 35% |
| 6214 | Shawls, scarves mufflers and the likes | 45% | 35% |
| 6215 | Ties, bow ties and cravats | 45% | 35% |
| 6216 | Gloves, mittens and mitts | 45% | 35% |
| 6217 | Other made up clothing accessories | 45% | 35% |
|
8418.3090 8418.4090 |
Refrigerators, freezers other refrigerating or freezing equipment (commercial) | 45% | 35% |
| 8201-8215 | Tools, implements, cutlery, spoons and forks of base metal; parts thereof | 45% | 25% |
| 8419.1100 | Instantaneous gas water heaters | 45% | 25% |
| 8419.1990 | Other (machinery, plant or laboratory equipment) | 45% | 25% |
|
8450.1190 8450.1290 |
Household or laundry-type washing machines | 45% | 5% |
| 8451.2190 | Clothes drying machines | 45% | 5% |