Hurricane Dorian – Emergency Relief Concessions
Due to the recent devastation resulting from Hurricane Dorian, the Bahamian Government has provided for the exemption of customs duty and Value Added Tax (“VAT”) for specific items imported into the jurisdiction, subject to the items being intended for the relief of persons in the islands of; Abaco, Abaco Cays, Grand Bahama, Sweetings Cay, Water Cay and Deep Water Cay.
The following items will be tax-free:
- Medicine and Medical supplies
- Building materials
- Tents, cots, bedding materials and mosquito nettings
- Electrical fixtures and materials
- Plumbing fixtures and materials
- Household furniture, furnishing and appliances
- Electrical Generators
- *Bottled Water
- *Clothing
- *Food for personal consumption
- *Personal hygiene products
- Such other items as may, in the opinion of the Financial Secretary,
be hurricane relief supplies
*Permitted for a period of 30 days commencing the 2nd day of September, 2019.
All other items are tax free for a period of 90 days commencing the 2nd day of September, 2019 and ending 2nd day of December, 2019
Additionally, Departure Tax, Customs Processing Fees and any Environmental levy Fees are waived for non-commercial flights bringing in relief goods imports in the islands of Abaco, Abaco Cays, Sweetings Cay, Deep Water Cay and Water Cay. This waiver is permitted for a period of three (3) months commencing on the 2nd day of September, 2019.
Customs Duty and VAT exemption will be also be granted on donations to registered charitable organizations, and on acquisitions by individuals whose loss by Hurricane Dorian has been verified by National Emergency Management Agency (“NEMA”). All other authorized donations will be deemed a gift to the Government and will be received and distributed by NEMA.
In order to receive such exemptions one must:
- Complete an Exigency Order Application Form found here https://inlandrevenue.finance.gov.bs/other/hurricane-dorian-exigency-order/;
- Complete the relevant Customs Declaration Form; and
- Present the relevant documents to Bahamian Custom officials at the entry point for clearance and approval
