Nationality

• Bahamian citizens, 18 years old or older.

Location
The business must operate in qualifying locations and on a qualifying island. 
Qualifying islands are:  
Ragged Island, San Salvador, Rum Cay, Cat Island, Long Island, Mayaguana, Inagua, Crooked Island, Acklins, Long Cay and Andros.
The applicant does not have to be a resident to apply but exemption items must remain in the islands specified or in the approved zone. 

Supporting Documents
Individuals
Individual applicants must provide the following support documents: 

• Valid passport or voters card
• NIB Card
• Copy of invoice(s) or quote
• The value of furniture and appliances must be equal to the amount of rooms in the house, likewise for appliances per room/per household. They are subject to inspection and review.

Once approved, the applicant may use the exemption document (certificate) to present to customs.

Businesses 
Business applicants must provide the following support documents: 

• Valid business licence 
• Business NIB number 
• Invoice(s) or quote

Terms and Conditions

• There is no minimum turnover rate for businesses to qualify.
• If rejected the applicant is required to pay the normal duties stipulated by the customs department.