Excise Act 2013


Published: 2013-07-01

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:Arvangement ofSectiom!''"'''"''' oe.~i•

Section

9. Exemptions · >-·i·,•f.J·.·"'~;.,.i)ll ooo'"''"'"O•ooOOoOOo0o0oOOOOo0o0oOoOo00o0o0oOOoOOOoOloooOloO •oOOOoOOO 6
10. Relieffo9tJllllnr& . 0 m>•; n ,, , .. , , . . .... · . .. ............................. ..
11 R 1

0 f.c.- .. • l.'!'"''f.'"~Yt~mw. -- u-IP .j~.:,.·.·-~·nr:,_~:-~.:.:t;f~·t··:.~,-·>··f·tf•;·~~r•:··f,·.~l··~··~-·:.~····:\······~·~"··6 e 1e ,or ra t 0 1 · · · · · · · .. " • ...... ' • •· o w ma en~ .s;-::o:o:""'o .... , ...... , .. o .... o ..... o ............ o ........... o ... o .......... o .. ooo .. o7
'·· 'rl1;,.0. I RR:ful.,.'!ds.;:~: R .. 0 .0 0: ~. 0 ~0 : 0~ :cc::·;,·;e;';';':'o 0'! 0 :':: 0:; . ~ !'.'.'.'o ! '!.'.: .0 i 0 .:.':. :::•: 0 :.!:: .ii::: ! :•0 :; 0!, : j: :L ::; i -~ .. 0 0 .0 0 .. 0 .. 8
c.~ "' :. . ·. ". h;a

1

auu. ·:em·iSS·lOn;~ ... ~~~ .•. m~i::·J.\:'.·o.C ... ;-::\\ .... ;.d /; ~~~,q·j~-J:>. :·,; ; .. .-. 8 :-:01~4':'1 :(5 d d' ' .. . ........................................................ ..
· · oo s tvettedzfrbm exllmjlt•u~e::J:!:o;i;."o".;•:o:· .. ''-'·'-';o.(l~::;:oiv:c:: ................................ 9

,)) l:o < \ r, i '),, ' ' i ,·,·:·.'I i '.i-.·l:.;o;,; :_;

"''IP~Ji L~'·',;MlSGFrLlu..\\NOOIJ~• •w:•:.c:· ·:,, :::, ,,,,, ...... ·.:' ,, .,; !·" 9
15V 8\ rR'egril8rl8RS:~:~.~;:ce~dip.g ~ tonpes ~u~,Q,ot ex~-~ed~~J-2.0 ....
tonnes

· .. '·, ·:-·. ", •,; '" ,h ,.,,

---Used vehicles of g.v.w. e~~~eding 5 tonnes b~t it0t exceeding 20
tonnes

8704.23 _. ~- g.v.w.1exceeding 20 tonnes:

8704.2310** ~--New vehicles ofg.v.w. exceeding 20 tonnes

8704.2320*"'· . --- Used .. vehicles of g.v.w. exceeding 20tonnes ·[·". ·,.,~ ·,i_t!•.,

8704.31

8704.311 0**

8704.3120**

8704.32

8704.321 0**

8704.3220**

8704 .. QQ

8704.901 0**

8704.9020**

-Other, with spark-ignition internal combustion.pi~~??.e~~in.~;

__ g.v.w. not exceeding 5 tonnes:

___ New .vehicles of g.v.w. not exceeding 5 tonnes

-~-Used vehicles of g.v.w. not exceeding 5 tonnes

__ g.v.w. exceeding 5 tonnes:

___ New vehicles ofg.v.w. exceeding 5 tonnes

___ Used vehicles ofg.v.w. exceeding 5 tonnes

-Ot.her:

---New vehicle

---Used vehicle

36

;65i1,.

·65o/:.· ·

65%

65%

,65%

85%'

'85.%. . ,,

65%

65%

65%

65%

65%

65%

TARIFF, 1
cdri'ii I''

Head1i.fit
Subheading

87.0.5 ..
.-."i)r,·

J-'·(:1;

8705.1000

870.5.2000

8705.3000

870s:4bilo

8705.9000

87./Nl'

8706.0010

8706.0020

8706:0630

87o6.ob4o

8706.0050

8706:6o'90

87.01

8707.10

870? .. 1,QIO

8707,j990

879~1go
8707.9010

8707.9020

8707:9030

8707.9090

87;os

GOODS ...

Spe~ial purpose.motor.vehicles,.other .. than.~o~~ pr~cip.allydesi~n~d. ._, .
for the transport of persons or goods (for ex~mple;··brei1Rdown! lol!ttes;- · ·,
cratle lorries, firefighting vehicles, co:ncrct_e~_.ptixe:r lm;ries,_roa~
sw~eper lmTies, spraying lorries, mobiie''WofkSh~ps;·:rtiOime ·· ,,., :'•;y ;:~·:,
radiological units). .. ,. i

1
,_ : ...

- ctane lorries

- ~obile drilling dedi~~~"- ·~:: 1 ;,,::I!F' ,·,!; t ,-,-1'

- F(refighting vehicles ,, ,, •""' ... '
- cpncrete-mixer lorries

- O,ther

Chkssis fitted with engines, for the motor vehicles of headings 87.0:1 :to J
87.!)5.
-~w for vehicles of heading 87.02

---~orvehiclesofsubheading 8703.10 !\) "'.; ''ri 1 ;r:~•l::' ·,~·Jiri.-.:v 'li;: 1 -- ·
---iF or vehicles of subheadings 870:3'.'20;~Mba·:30'atid!gv03.90··~i;l,,: ~{: ·
---:For vehicles of heading 87.04

---iF or vehicles of heading 87.05 ,,:1,'1•! ''-''1.

---:Other

B~dies (Including cabs), for the mOfoi1VCbi~leS'ot:lieadingsi.8?:~01 to:
87,05.

-~or vehicles of heading 87.03:

--~For vehicles of subheading 8703.10
1

;:.

•w.! Other
i

w ther:

'irri: ,-J··;·

~-~ For vehicles_ oflwading 87.02
: :.'.!1>·, '::111 ~~~);:'/fo~.: !'11: ·,,.! i."i i;;iJfiO•:cii;ii, :J,:. • ,·1i -.. ·,.:_..,i·1\:,

--7 For veiitcres·bfhe'lidirig'8r,':04v(-,;'. 'il.-il hJ•r; ,.n·: \f[,','ii• i,") ;:r-r,• ·;TI
~-t For vehicles of heading 87.05

--~Other
'

P~rts and accessories of the motor vehicles of headings 87.01 to-i~;
87.05.

87Q8.10 _.·,,,, - :Sumpers and parts thereof:

-.·.d:l \

37

RATE OF
'TAX" ..

:111-1 ('f
.;.:.-:!':-·;··::"!

60%

i(j()O)J\ ~

i60%.J'

,-.-~6Qo/J!'

',(1'61)%::·;·

60%
·." .i I () i · i)f; , :·~

p!_l())·;_?,:ii'l:

60%
iir' .2.!)':';;

60%

TARIFF GOODS
RATE OF
• TAX CODE TAX

CODE
Heading/

Heading/

SubheadlnE
8708.1010 ·~-For vehicles of heading 87.0 l

60%

8708.1020 --- For vehicles of subheading 8703.10
60% 8708.8020 ---For vehicles of subheading 8703.10 60%

8708.1090 ---Other
60% 8708.8090 ---Other 60%

- Other parts and accessories of bodies (including cabs): - Other parts and accessories:

8708.21 -- Safety seat belts:
8708.91 -- Radiators and parts thereof:

8708.2110 -·-For vehicles of heading 87.01
60% 8708.9110 ---For vehicles of heading 87.01 60%

8708.2120 --For vehicles of subheading 8703.10
60% 8708.9120 --- For vehicles of subheading 8703.10 60%

8708.2190 --·Other
60% 8708.9190 ---Other 60%

8708.92 --Silencers (mufflers) and exhaust pipes; parts thereof:
8708.29 --Other:

8708.2910 ---For vehicles of heading 87.01
60% 8708.9210

··-For vehicles of heading 87.01 60%

8708.2920 ••• For vehicles of subheading 8703.10
60% 8708.9220 --- For vehicles of subheading 8703.10 60%

8708.2990 ---Other
60% 8708.9290 ---Other 60%

8708.30 - Brakes and servo-brakes ; parts thereof:
8708.93 -- Clutches and parts thereof:

8708.3010 ---For vehicles of heading 8701
60%

8708.9310 ---For vehicles of heading 87.01 60%

8708.3020 --- For vehicles of subheading 8703.10
60%

8708.9320 --- For vehicles of subheading 8703.10 60%

8708.3090 ---Other
60%

8708.9390 ---Other 60%

8708.94 -- Steering wheels, steering columns and steering boxes ; parts thereof:

8708.40 -Gear boxes and parts thereof:

8708.4010 --- For vehicles of heading 87.01
60%

8708.9410 ---For vehicles of heading 87.01 60%

8708.4020 --- For vehicles of subheading 8703.10
60%

8708.9420 ---For vehicles of subheading 8703.10 60%

8708.4090 ---Other
60%

8708.9490 ---Other 60%

8708.50 - Drive-axles with differential, whether or not provided with other
8708.9500 -- Safety airbags with inflater system ; parts thereof 60%

transmission components, and non-driving axles ; parts thereof: 8708.99 --Other:

8708.5010 --- For vehicles of heading 87.01
60% 8708.9910 --- For vehicles of heading 87.0 l 60%

8708.5020 --- For vehicles of subheading 8703.10
60% 8708.9920 --- For vehicles of subheading 8703.10 60%

8708.5090 ---Other
60% 8708.9990 ---Other 60%

8708.70 - Road wheels and parts and accessories thereof:
87.09 Wo~ks trucks, self-propelled, not fitted with lifting or handling

8708.7010 --- For vehicles of heading 87.01
60%

e~mpment, of the type used in factories, warehouses, dock areas or

---For vehicles of subheading 8703.10
60%

a1rports fo~ short distance transport of goods; tractors of the type

8708.7020

used on radway station platforms; parts of the foregoing vehicles.

8708.7090 -··Other
60% -Vehicles:

8708.80 - Suspension systems and parts thereof (including shock-absorbers) :

TARIFF
CODE

Heading/
Subheadln•

GOODS

8709.1100 -- Electrical

8709.1900

8709.9000

8710.0000

87.11

8711.1000

8711.2000

8711.3000

8711.4000

8711.5000

8711.90

8711.9010

8711.9090

8712.0000

--Other

-Parts

Tanks and other armoured fighting vehicles, motorised, whether
or not fitted with weapons, and parts of such vehicles

Motorcycles (including mopeds) and cycles fitted with an auxiliary
motor, with or without side-cars; side-cars.

- With reciprocating internal combustion piston engine of a cylinder
capacity not exceeding 50 cc

- With reciprocating internal combustion piston engine of a cylinder
capacity exceeding 50 cc but not exceeding 250 cc

- With reciprocating internal combustion piston engine of a cylinder
capacity exceeding 250 cc but not exceeding 500 cc

- With reciprocating internal combustion piston engine of a cylinder
capacity exceeding 500 cc but not exceeding 800 cc

R With reciprocating internal combustion piston engine of a cylinder
capacity exceeding 800 cc

R Other:

ROR Electric motor cycle

ORR Other

Bicycles and other cycles (including delivery tricycles), not
motorised.

87.13 Carriages for disabled persons, whether or not motorised or
otherwise mechanically propelled.

8713.1000

8713.9000

-Not mechanically propelled

-Other

87.14 Parts and accessories of vehicles of headings 87.11 to 87.13.

8714.1000 ~ Of motorcycles (including mopeds)

8714.2000 - Of carriages for disabled persons.

-Other:

8714.9100 -- Frames and forks, and parts thereof

8714.9200 -- Wheel rims and spokes

40

RATE OF
• TAX

45%

45%

45%

45%

75%

75%

75%

75%

75%

65%

75%

45%

Free

Free

75%

10%

45%

45%

TARIFF
CODE

Heading/
Subbeadfnv:
8714.9300

8714.9400

8714.9500

8714.9600

8714.9900

8715.0000

87.16

8716.1000

8716.2000

8716.3100

8716.3900

8716.4000

8716.8000

8716.9000

GOODS

~·Hubs, other than coaster braking hubs and hub brakes, and free~
wheel sprocket-wheels

-- Brakes, including coaster braking hubs and hub brakes, and parts
thereof

··Saddles

--Pedals and crank-gear, and parts thereof

--Other

Baby carriages and parts thereof.

Trailers and semiRtrailers; other vehicles, not mechanically
propelled; parts thereof.

-Trailers and semi-trailers of the caravan type, for housing or camping

R Self.loading or selfRunloading trailers and semi-trailers for
agricultural purposes

~ Other trailers and semi-trailers for the transport of goods:

-- Tanker trailers and tanker semiRtrailers

--Other

-Other trailers and semi-trailers

- Othervehicles

-Parts

41

RATE OF
TAX

45%

45%

45%

45%

45%

Free

45%

45%

45%

45%

45%

45%

45%

TARIFF
CODE

Heading/
Subheadinu

90.06

9006.4000

9006.5100

9006.5200

9006.5300

9006.5900

9006.6100

9006.6900

9006.9100

9006.9900

Optical, photographic,
cinematographic, measuring, checking,

precision, medical or surgical instruments
and apparatus; parts and accessories thereof

GOODS

Photographic (other than cinematographic) cameras;
photographic flashlight apparatus and flashbulbs other than
discharge lamps of heading 85.39.

- Instant print cameras

--With a through-the-lens viewfinder (single lens reflex (SLR)), for
roll film of a width not exceeding 35 mm

--Other, for roll film of a width less than 35 mm

-- Other, for roll film of a width of 35 mm

--Other

-- Discharge lamp ("electronic") flashlight apparatus

--Other

-- For cameras

--Other

42

RATE OF
TAX

7%

7%

7%

7%

7%

7%

7%

7%

7%

_.,.

TARIFF
CODE

Heading/
Subheadina:

91.01

9101.1100

9101.1900

9101.2100

9101.2900

91.02

9102.1100

9102.1200

9102.1900

9102.2100

9102.2900

Clocks and watches and parts thereof

GOODS

Wrist-watches, pocket-watches and other watches, including stop-
watches, with case of precious metal or of metal clad with precious
metal.

- Wrist-watches, electrically operated, whether or not incorporating a
stop-watch facility:

-- With mechanical display only

--Other

-- With automatic winding

--Other

Wrist-watches, pocket-watches and other watches, including stop-
watches, other than those of heading 91.01.

- Wrist-watches, electrically operated, whether or not incorporating a
stop-watch facility;

--With mechanical display only

-- With opto·electronic display only

--Other

-- With automatic winding

-·Other

91.03 Clocks with watch movements, excluding clocks of heading 91.04.

9103.1000

9103.9000

- Electrically operated

-Other

43



RATE OF
TAX

10%

10%

lO%

10%

10%

10%

10%

10%

10%

10%

10%

-------------·~~-~

TARIFF
CODE

Heading/
Subheadln•

93.01

9301.1000

9301.2000

9301.9000

9302.0000

93.03

9303.1000

9303.2000

9303.3000

9303.9000

9304.0000

Arms and ammunition; parts and accessories thereof

GOODS

Military weapons, other than revolvers, pistols and the arms of
heoding 93.07.

-Artillery weapons (for example, guns, howitzers
and mortars):

- Rocket launchers; flame-throwers; grenade
launchers; torpedo tubes and similar projectors

--Other

Revolvers and pistols, other than those of heading 93.03 or 93.04.

Other firearms and similar devices which operate by the firing of
an explosive charge (for example, sporting shotguns and rifles,
muzzle-loading firearms, Very pistols and other devices designed
to project only signal flares, pistols and revolvers for firing blank
ammunition, captive--bolt humane killers, line-throwing guns),

- Muzzle-loadingfireanns

- Other sporting, hunting or target-shooting
shotguns, includingcombinationshotgunrifles

- Other sporting, hunting or target-shooting rifles

-Other

Other arms (for example, spring, air or gas guns and pistols,
truncheons), excluding those of heading 93.07.

93.05 Pai-ts and accessories of articles of headings 93.01 to 93.04.

9305.1000

9305.2000

9305.9100

9305.9900

~Of revolvers or pistols

-Of shotguns or rifles of heading 93.03:

~Other:

·-Of military weapons of heading 93.01

--Other

44

- __ ___:___ _____ ~

TARIFF GOODS RATE OF
CODE TAX

RATE OF Heading/
TAX Subheadiiur

93.06 Bombs, grenades, torpedoes, mines, missiles and similar munitions
of war and parts thereof; cartridges and other ammunition and
projectiles and parts thereof, including shot and cartridge wads.

45%
- Shotgun cartridges and parts thereof; air gun pellets:

9306.2100 -- Cartridges 85%

45%
9306.2900 --Other 85%

45%
9306.3000 - Other cartridges and parts thereof 85%

85% 9306.9000
-Other 85%

9307.0000 Swords, cutlasses, bayonets, lances and similar arms and parts 45%
thereof and scabbards and sheaths therefor.

85%

85%

85%

85%

85%

85%

85%

.

85%

85%

45

I

SPECIAL CLASSIFICATION PROVISIONS

Chapter98

Special Claulfication Provisions

CHAPTER NOTES

1. The provisions of this chapter are not subject to the rule of relative specificity in General Rule of Interpretation 3(a). Any article
which is described in any provision in this chapter is classifiable in that provision iftheconditions and requirements thereof and of

any applicable regulations are met.

2. The classification codes in Heading 98.70 through 98.88 are to be used in conjunction with the applicable classification code from
Chapters 1 through 97, where the article meets the specified conditions for an exemption from duty.

3. The following conditions pertain to the use of the classification code(s} in Subheading 9875.00:

(a) Any floriculturist, horticulturist or fanner registered with the Minister responsible for Agriculture or the Mini~ter
responsible for Fisheries may apply to the Minister for a certificate providing for a duty-free rate of duty on such matenals

and equipment.

(b) Where the goods specified by the Minister are purchased in The Bahamas the excise taxes paid on those goods shall be
refunded by the Comptroller of Customs upon presentation of a certificate from the Minister of Agriculture.

(c) Use· of the exemption is subject to the approval of the Minister.

4. The following conditions pertain to the use of classification code(s) in Subheading 9876.00:

(a) Any fanner registered with the Minister for Agriculture, and upon presentation of a certificate fi·om the Minister. of
Agriculture may apply to the Minister for a certificate providing for a duty-free rate of duty on the fo\lowmg
materials and equipment for use in the livestock and fish fanning industries:

(b} Use of the exemption is subject to the approval of the Minister.

5. The following conditions pertain to the use of classification code(s) in Subheading 9877.00:

(a) Any fisherman, upon presentation of a certificate from the to:rinister of F!sheries, may a?ply t~ the Minister fo~ a
certificate providing for a duty-free rate of duty on the goods hsted for use m the commerc1al fishmg and bone fishmg

industries

(b) Use of the exemption is subject to the approval of the Minister.

6.- The following conditions pe1tain to the use of the classification code(s) in Heading 9879.00:

(a) In the case of an adult passenger who is a returning resident the general exemption applies to:-

(!)
(2)
(3)
(4)

all household effects, wearing apparel, articles of personal adornment, toilet articles
and similar personal effects, being household effects, apparel, articles and effects
proved to have been taken out of The Bahamas by him; .
alcoholic beverages not exceeding one quart of spirits and one qumt ofwme;

46

tobacco not exceeding one pound in weight or two hundred cigarettes or fifty cigars; and (5)
(6) any other articles not intended for sale nor for the purpose of any business, being articles brought into The Bahamas

by the resident up to a limit in value of$300.00, upon the resident proving to the satisfaction of the Comptroller that
the resident has not already claimed exemptions from duty under this provision on two previous occasions during
the same calendar year, except that where any resident (regardless of age) is returning after an absence of one year
or more, the limit of value of such articles shall be $500.00.

(b) In the case of an adult passenger, who is not a returning resident the general exemption applies to:

(I)
(2)
(3)
(4)
(5)

all.baggage (including wearing apparel, articles of personal effects, being apparel,
arttcles and effects possessed and used abroad by such passenger) not intended for sale;
alcoholic beverages not exceeding one quart of spirits and one quart ofwine;
tobacco not ex~eding one pound in weight or two hundred cigarettes or fifty cigars; and
any other articles up to a value of$1 00.00.

(c) The provisions ofitem (a) (4 & 5), and (b) (3 & 4), shall apply only to adult passengers.

(d) A "returning resident" means a person retuming from a jo\Jrney outside The Bahamas, who prior to his departure from The
Bahamas on thatjoumey was ordinarily a ruident in The Bahamas for a period exceeding one year.

7. The following conditions apply to the use of the classification code(s) in Subheading 9881.00:

(a) For use with respect to all goods which the Minister is satisfied are intended for the relief of persons who have suffered
hardshi~ or loss as a result of an exigency affecting either the whole of The Bahamas, or a particular area of The Bahamas
and wh1ch exigency has been declared by the Minister, by notice in the Gazette, to be an exigency which qualifies for the
purposes of the exemption permitted under this item.

(b) The importation of goods under the provisions of this item shall only be pennitted during such period as the Ministel' shall
specify by notice in the Gazette.

8. The following conditions apply to the use ofthe classification code(s) in Subheading 9885.00:

(a) Any new motor vehicle imported for use by the holder of a taxi-cab, livery car licence or omnibus franchise.

{b) Whe1·e any new motor vehicle is purchased in The Bahamas for the use as a taxi-cab, livery car or omnibus the excise tax
paid on the said motor vehicle shall be refunded by the Comptroller of customs.

(c) Where any motor vehicle is imported into or purchased in The Bahamas for the use as ataxi-cab, livery car or omnibus as
spec~fied in sub-it.ems (a} and~) and the said motor vehicle is used for any purpose other than that ofa taxi-cab, livery car or
ommbus, the exc1se taxes wh!Ch would have been payable shall forthwith thereafter become payable and the excise taxes
which were refunded shall be payable.

(d) The ow~1er of a new motor vehicle imported or purchased under subheading 9885.00 shall only be entitled to such duty free
concessiOn once every five years.

9. The following conditions apply to the use of the classification code(s) in Subheading 9886.00:

(a) Petroleum products used exclusively for generating electricity.

(b) Petroleum products refer specifically to Diesel and Bunker oil only.

10. The following conditions pertain to the use of the classification code(s) in Subheading 98.00:

47



(a) Any manufacturer in the cottage or light industry or commercial printer registered with the Minister responsible for Trad,
and Industry may apply to the Minister for a certificate providing for a reduced rate of duty of 10% on any~ of the following ·
materials and equipment for use in the commercial printing industry as the Minister may approve:

TARIFF ARTICLE DESCRIPTION RATES OF DUTY UNIT OF

CODE MEASUREMENT

Heading/ General Maximum Applicable
Subheading Rate Variable Preferential

Rate Rate

98.70 Exemption from duty for goods
for use by consular, diplomatic,
and internatloual organizations

- 9870J50!~0-- Goods for use by consulates and Free
consular officers, as specified by
or under the Consular Relations
and Commonwealth Officers Act

- ~------·
9870.0020 Goods for use by diplomatic Free

offices and diplomatic officers, as
specified by the Minister

--- -----------------·
9870.0030 Goods fOr use by international Free

organizations, as approved by the
Minister

- - ----- --~---------
98.71 Exemptlou from duty '"' establishments of foreign states

-~~ f---~- ------- --
9871.0000 Goods for the use of an official

establishment wholly maintained
and operated by a Foreign State
pursuant to an agreement with the
Government of The Bahamas

--------- -
98,72 Exemption from duty for the

Bahamas National Trust
~--------------

. 9872.0000-- Goods for use ~xclusively by the Free
Bahamas Nativnal Trust, when
imported with the prior approval
of the Minister

-- ---~-------------. ------------
98.73 Exemption fronl-dui'Yfur

charitable goods

TARIFF ARTICLE DESCRIPTION RATES OF DUTY UNIT OF
CODE MEASUREMENT

Heading/ General Maximum Applicable
Subheading Rate Variable Preferential

Rate Rate
9873.0000 Goods imported by a charitable Free

organization with the prior
approval of the Ministe!' and for
use exclusively for charitable
purposes

98.74--~~ ~------------ -----·-------------Exemption from duty for gifts
to the Government

9874.0000-~ ~Gifts to the'GOviimment ofThe Free ------·----
Bahamas

98.75----- "Gene;ai-~exemptio'it ___ fur -~--~-
registered florlculturist,
horticulturist, ngricultural eo-
operative societies and farmers

~9R75.oo 10 ____ -o~~dS for USe by registerea·---- -·"Free- ------ ------~ ----~--~~-
floriculturist, horticulturist,
agricultural cooperative societies
and farmers that meet the
conditions specified in Note 3 to
this Chapter

• 98751l02o ---- FanntraCtOrs for A&ricUftW-:"iirCo.-
------ f-------- --

Free
operative Societies registered with
the Minister.

98,76------ General exemption ro;-goods
·-·---·- ---~-- ----- -- ·--~--

for use in the livestock and fish
farmlug industries

- 9876~000- Goods for use in the iiv'Cstock --
------

Ft•ee
---------- ----·-~----~

and fish fanning industries that
meet the conditions specified in
Note 4 to this Chapter

-------~=-------~---- ---·----" 98.77 Gene1·al exemption for goods
for registered fishermen for use
In the commercial fishing and
bone fishing industries

9&77.oo~~ "GoodsfOr use in the com~rcial- -=---~ ---------------- -------~-~-Free
fishing and bone fishing industries
that meet the conditions specified
in Note 5 to this Chapter

TARIFF ARTICLE DESCRIPTION
CODE

Heading/ General
Subheading Rate

98.78 General exemption for aircraft
parts and accessories for use by
aircraft on scl1eduled
international air services, by
BahamasAir Holdings Limited,
and aircraft on scheduled and
chartered atr services
domestically and Internationally

-
9878.00 Aircraft parts and accessories for

use by aircraft on scheduled Hnd
chartered domestic and
international flh~hts

9878.0010 Aircraft accessories and Free
instruments necessary for aircraft
operations

9878.0020 Lubricants, de-icing fluids, Freo
hydraulic and cooling fluids to be
used by aircraft [.

9878.0030 Equipment and machinery Free
specifically designed fol' ground
repair, maintenance and service
aircraft for use within the limits of
an airport

-
9878.0040 Catering equipment owned or Free

leased by airport operators for use
aboard aircraft

98.79 General exemption for baggage
of passengers

9879.0010 Of returning residents who meet Free
the conditions specified in Note 6
(a)

9879.0020 Of othel' passengers who meet the Free
conditions specified in Note 6(b)

98.80 General exemption for
educational, scientific and
cultural goods

RATES OF DUTY UNIT OF
MEASUREMENT

Maximum Applicable
Variable Preferential

Rate Rate

--t-- -

-------

-----

-·-· ----

---

--------
- ----------

50

TARIFF
CODE

Heading/
Sublleading

9880.00l0

ARTICLE DESCRIPTION

General
Rate

Specially designed articles Free
imported by institutions or
organizations concerned with the
welfare ofthe handicapped, on
approval by the Minister.

RATES OF DUTY

Maximum
Variable

Rate

Applicable
Preferential

Rate

UNIT OF
MEASUREMENT

9sso.o020 ___ -Goods h1cluding new buses once ·- -·-p-;-ee--- :...__--~- ------·--·------·--·-·---
evely five years, fOr use
exclusively in or by public or
private educational institutions, on

---------·-·- -~PJ:£1Val ~r the M~\!!~-' ____ ----·-----·- ------- -----------·-~--------
9880,0030 Specialized equipment, medical Free

98,81

supplies and domestic supplies for
use by the handicapped,
chronically ill, socially
disadvantaged or the elderly

G~lWral e;;mption -fur-;dief- ---------r--------- -------·--
goods

"9881.0000-- -GOOdSinte;ded to proVide rciieT--1--p;:ee--· -------[----·--------------·---
in response to a declaration of
exigency by the Minister that
meet the conditions specified in
Note 7 to this Chapter

-98.82--·------ "GOOd-,-~-~~~ur;cturcd -~r- ---···-------------- ------·--t---------
processed in the Port Area

-98820oo0 ____ GOOds manUfactured or processed ~Free ---+-------"- -------·-----------·-·-----···---
in the Port Area by manufacturers
registered with and approved by
the Ministry responsible for Trade
and Industry

- 98.83____ Sectiou33 of the Petroleum Act ______ ------ ---------~---------

. 9883.oooo-~·-· -n~ehoicter of a pennit~licence~~- --Free-- ------ ---·----------------~-­
lease or any contractor employed
by tmy such holder, in respect of
the importation into The Bahamas
or the taking out of bond within
The Bahamas, of any plant,
machinery, tools or equipment
which are peculiar to and
necessmy for the purpose of the
pennit, licence or lease.

.

5J

TARIFF ARTICLE DESCRIPTION RATES OF DUTY UNIT OF

CODE MEASUREMENT

Heading/ General Maximum Applicable

Subheading Rate Variable Preferential
Rate Rat•

98.84 General exemption foe n•w

TARIFF ARTICLE DESCRIPTION RATES OF DUTY UNIT OF
CODE MEASUREMENT

Heading! General Maximum Applicable
Subheading Rate Variable Preferential

Rate Rate
equipment and raw materials

bused imported by a religious
orgsmization foe ~~ exclusive

9889.0000 Goods for commercial printers for 10%
use in the commercial printing reduction in ...

1------------~------
9884.oooo---·-- New buses fofthi exclUsive use Free

of a religious organization once

industry that meet the conditions General
specified in Note 11 to this Rate of duty
Chapter

every five years with prior
approval of the Minister.

--- -- ~--------·-- -------------Ta:Ss---- -Generai-exemption for tAxi~cabs
and omnibuses ------------- ------·-------

Ts&S.oo\0- New motor Vehicle ilSspecified in free
Note 8 to this cllaoter. -- ----- -------------

98.86 General exemption for
Petroleum products Bahamas
Electricity Corpor11tlon and any

9886.0010---
Jicence.t!,~..!!!!!L.----- ,--------· -------- ------- --·----·-----
Petroleum products imported by Free
the Bahamas Eh.:ctricity
Corporation as specified in Note 9

9886.0ii2o ___
-~o th!!_9apter ··- ---rre-,-- ------------
Petroleum products imported by
any licenced entity with the prior
approval of the government of
The Bahamas as specified in Note
9 to this Chapter. ----:1:- ---- ---------------------------

98.87 General exemption for historic
buildings

----Free ~-·------- ----------·9ss7.0o0f-- Materials used to restore and
maintain historic buildings

9s.ss----
~_g!s_!ered in the National Register --·----- --- _, __ ·~-·~·--------General exemption for vessels
and vessels parts

-9888.0010 --f--Engineand'CitF;rmechanical parts -~--
f----------- -----------------~-~----

for motor ves~ J!s used in the
Inter-Island service, with the prior
approval of the Minister

- 9888.0020 ---- rarts-tOrTeffijiorarYCr'uising - ---Free-- --------------~ ·------~~----.. ----
vessels imported under a
temporary cruising permit (Form
No. C-39)

i - -----------------1-------+------- ·--------
98.89 ___ . .---l.!.'.!nera\ e)[emption for prln!!_l_!g,L------- ·----~----- ___ ........... ._ .. ---·-~ --------

I

I
---:--·

52 53