Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
The following items may enter Bermuda as a document shipment:
- Advertising literature, brochures, and pamphlets
- Airline tickets
- Annual reports and intercompany mail
- Bids and proposals
- Blueprints and drawings
- Cash letters, cheques, negotiable bonds, and drafts
- Charts and maps
- Computer print-outs
- Credit cards
- Driver's licence
- Graphs
- Manuscripts, newspapers, and periodicals
- Passports and visa applications
- Photographs and sepia drawings
- Price lists and catalogues
- Seismic data
- Specifications sheets
- Traveller's cheques
Bermuda allows entry of the following as document shipments if the
listed criteria are followed.
| Document Type | Restriction |
|---|
| Books | Value must be $150 USD or less (about $185 CAD)Student work
books (those with blanks for filling in) incur duty |
| CD-roms/discs with intercompany data | Only if content has no commercial value and cannot be sold; and
data cannot be software |
| Diskettes | Only if they are used or contain data |
| Newsletters | Only for intercompany use |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
A gift shipment with a value of not more than $30 USD (about $35 CAD)
may enter Bermuda duty-free.
Shipments from Individual-to-Individual
A gift parcel from someone in Canada to an individual in Bermuda will
be duty-free up to a value of $30 USD (about $35 CAD).
Shipments from Business-to-Business
A gift shipment from a business in Canada to a business in Bermuda may
enter the country duty-free if its value is $30 USD or less (about $35
CAD).
Shipments from Business-to-Individual
A gift parcel from a business in Canada to an individual in Bermuda
will be exempt from duty charges if the shipment's value is less than
$30 USD (about $35 CAD).
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Miguel ángel Asturias
Calle 24 3-81
Bermuda City
01001
Bermuda
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
A shipment with multiple gifts with a value of no more than $30 USD
(about $35 CAD) will be allowed entry into Bermuda duty-free.
Be sure to wrap and tag each gift separately.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Bermuda City
01001
Bermuda
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.gov.bm/sites/default/files/Bermuda_Customs_Tariff_2021_2.pdf
https://www.ups.com/ga/CountryRegs?loc=en_US
Bermudian citizens and those with a temporary work permit who move to
Bermuda are allowed entry of their personal effects exempt from duty.
This is called a transfer of residence allowance (TRA) by Bermuda's
customs department.
Exemption of duty is allowed on the following items provided they are
for your household only (they cannot be in a commercial quantity):
- Portable tools of your trade or profession
- Computers
- Clothing and footwear
- Appliances and furniture
NOTE:
Duty will be applied to
alcoholic beverages and tobacco products.
The conditions of your shipment include:
- The items have been in your possession for at least 6 months
- You have lived outside of Bermuda for a minimum of 1 year
- You may not sell, lease, or give away your goods for at least 6
months
Moving Temporarily
Students
There is no information at this time regarding students moving
temporarily to Bermuda with their personal effects.
Non-students
Non-students with a temporary work permit may ship their personal
effects to Bermuda from Canada exempt from duty under the country's
transfer of residence allowance (TRA).
Duty exemption is granted if:
- You have owned the goods for 6 months or more
- You have been a resident of Canada for 1 year or more
- The goods are not leased, donated, or sold for a minimum of 6 months
Goods considered eligible for duty exemption must be for your
household only (they cannot be in a commercial quantity), and include:
- Footwear and clothing
- Furniture and household appliances
- Computers
- Small, portable tools and instruments for a profession or trade
NOTE:
Tobacco products and
alcoholic beverages are dutiable.
Moving Permanently
If you are moving permanently to Bermuda from Canada, you are allowed
a transfer of residence allowance for your personal effects, i.e.
duty-free entry of your property. The quantity of goods in the
shipment must be suitable to the size of your family, that is they are
not a commercial quantity.
Duty exemption is allowed if:
- You have lived in Canada for 1 year or more
- The goods have belonged to you for more than 6 months
- The items remain in your possession for a minimum of 6 months (they
cannot be sold, lent out, or given away)
The following goods qualify for a duty-free entry to Bermuda (NOTE:
alcoholic beverages and tobacco products will incur duties):
- Clothing, footwear
- Furniture, appliances
- Portable tools used as part of your trade or profession
- Electronics, for e.g. computers
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly state 'Personal Effects' (see sample)
- A detailed description of each item is provided
- Returning Bermudian residents require proof that they have lived
outside of the country for at least 1 year
Sources:
https://www.gov.bm/sites/default/files/Duty-Free-Allowance-Transfer-of-Residence-Public-Notice-28.pdf
https://www.gov.bm/sites/default/files/Bermuda_Customs_Tariff_2021_2.pdf
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Bermuda City
01001
Bermuda
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Foodstuffs entering Bermuda will have a 15% duty charge applied to
them. However, some recent changes include:
- A 0% duty tax for some healthy foods
- A 75% 'sugar tax' on particular 'non-nutritive luxury' foodstuffs
You May Ship
- Chocolate
- Candy
- Dietary supplements
Do Not Ship
- Fruits, vegetables, and other plant products
- Perishable items, for example meat and dairy products
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.gov.bm/sites/default/files/Bermuda_Customs_Tariff_2021_2.pdf
https://www.gov.bm/prohibited-and-restricted-goods
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Miguel ángel Asturias
Calle 24 3-81
Bermuda City
01001
Bermuda
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples shipped to Bermuda from Canada are exempt from duty
charges if:
- They are not sold or given away
- They are of low value
- Their purpose is to promote sales of the product
Commercial Travellers
Goods shipped to Bermuda for use by commercial travellers (sales
people) are allowed duty-free entry if they are a temporary import.
The conditions for a duty-free entry include:
- The samples leave Bermuda within 6 months of their arrival
- The goods are only for soliciting sales - they are not to be sold or
traded
- They have little, if any, value
- The goods are marked as samples
NOTE:
Bermudian customs may
require a security deposit to accompany the entry of the goods.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://www.gov.bm/sites/default/files/Bermuda_Customs_Tariff_2021_2.pdf
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Bermuda City
01001
Bermuda
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Printed advertising material may enter Bermuda exempt from duty for
the following items:
- Brochures
- Pamphlets
- Catalogues
- Photographs
- Tourism information
Other advertising goods and materials destined for meetings,
conferences, exhibitions, or conventions are allowed duty-free entry
into Bermuda. Be aware that customs officials may require a security
deposit to cover duties owed should the items be lost or sold.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
https://www.gov.bm/sites/default/files/Bermuda_Customs_Tariff_2021_2.pdf
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Bermuda City
01001
Bermuda
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods repaired in Canada under a warranty and at no charge will be
able to return to Bermuda exempt from duty.
Items Under Warranty
Items shipped to Canada from Bermuda for a warranty repair may
re-enter Bermuda exempt from duty charges as long as the repairs were
completed at no charge. The duty exemption also applies to the
replacement of defective parts.
Items No Longer Under Warranty
Machinery and equipment no longer under warranty that are repaired in
Canada will incur duties when they are returned to Bermuda. Also, GST
will be applied to the repair charges and any parts used for the
repair.
Sending Product for Repair to Bermuda
Equipment and machinery repaired in Bermuda will incur duty and GST
when it re-enters Canada.
Returning Repaired Product to Bermuda
Provided equipment was repaired in Canada because of warranty
obligations, and at no charge to the customer, it will be admitted
into Bermuda exempt from duties.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Bermuda or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.gov.bm/sites/default/files/Bermuda_Customs_Tariff_2021_2.pdf
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Bermuda City
01001
Bermuda
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods that are temporary imports into Bermuda are eligible for a duty
exemption provided:
- They are returned to Canada within 6 months of their entry into
Bermuda
- They remain unchanged whilst in Bermuda aside from normal
wear-and-tear
Goods typically allowed temporary importation include:
- Commercial samples
- Items for display at conventions, conferences, and other exhibitions
ATA Carnets
Bermuda does not allow ATA Carnets for the temporary importation of
goods.
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.gov.bm/sites/default/files/Bermuda_Customs_Tariff_2021_2.pdf
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Bermuda City
01001
Bermuda
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sold goods entering Bermuda with a value of $30 BMD or less (about $35
CAD) will be exempt from duty. Above that value, both duty and
wharfage fees (1.25% of the customs value) will be charged. There is
no VAT or GST in Bermuda.
Occasional Shipper
If you only occasionally ship sold goods to Bermuda, for example
through eBay, you will need to complete a commercial invoice. The
recipient will be required to pay duties and wharfage fees if the
value of the shipment is above $30 BMD (about $35 CAD); Bermuda does
not have a VAT or GST.
Regular shipper
Regular shippers of sold goods to Bermuda should consult a Bermudian
licenced customs broker to ensure that all regulations are followed,
such as payment of wharfage fees.
Sources:
https://www.gov.bm/declaring-goods-customs
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Bermuda City
01001
Bermuda
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Duty and taxes on shipments entering Bermuda are calculated using the
CIF value of the shipment: The sum of the customs value plus insurance
amount plus freight costs
By calculating the CIF value of your shipment, you will be able to
predict the monies owed by the recipient.
Recently, the country reduced to 0% the duty tax for certain healthy
foods. Furthermore, there was an increase to the scope of items subject
to a 75% 'sugar tax' imposed on certain 'non-nutritive luxury' food
items.
Thresholds
The threshold (also called the de minimis value) for goods entering
Bermuda is $30 BMD (about $35 CAD). This means that for shipments
below this value, no duty charges or wharfage fees are incurred.
There is no GST or VAT in Bermuda.
| Currency | Bermudian dollar BMD |
| Duty Exemption (De minimis Value) | $30 (about $35 CAD) |
| Duty Calculation Method | CIF |
| TAX (VAT) | N/A |
Tax Exemption
(De minimis Value) | N/A |
| Tax Calculation Method | N/A |
| |
Duties on Imports
Wharfage Fees
Imported goods incur a wharfage fee of 1.25% of their customs value.
Food Taxes
Foods deemed 'healthy', there is a 0% duty tax. For those deemed
'non-nutritive luxury' foods, a 75% 'sugar tax' is imposed upon them.
- Candy0%
- Chocolate75%
- Spirits and winesVariable*
- TobaccoVariable*
- Books0%
- Documents0%
- Video games & consoles25%
- Computers & laptops25%
- Tablets25%
- Mobiles25%
- Cameras10%
- Accessories for Electronics25%
- Coats6%
- Beauty products & cosmetics25%
- Jewellery6.50%
- Shirts & pants6%
- Home appliances25%
- Toys25%
- Sports equipment25%
*Specific rates for these products can be found on p. 406 - 408 here.
Sources:
https://www.macmap.org/
https://www.gov.bm/sites/default/files/Bermuda_Customs_Tariff_2021_2.pdf
https://www.gov.bm/wharfage-fees-imported-goods
