Bermuda

Duties & Taxes

Transfer of Residence Allowance (TRA): Per the Government of Bermuda (gov.bm), first-time residents and returning residents may claim duty relief on used personal and household goods under the TRA. The TRA covers most personal and professional goods including clothing, furniture, household appliances, personal computers, and portable tools of trade that have been in use for a minimum of 6 months.

First-time residents: Must provide proof of permission to live in Bermuda (work permit, spousal letter, etc.) and proof that goods are older than 6 months.

Returning residents: Must provide proof of having been living overseas for more than 1 year and proof that goods are older than 6 months.

Advance/arrears baggage: Personal baggage may be imported up to 90 days before or after arrival without payment of customs duty. Contact Customs at least 10 working days before importing baggage in advance or arrears.

Items not qualifying for TRA: New items (less than 6 months old) are subject to duty. Goods for business use must not be declared on the Customs Traveller Declaration form.

Standard duty rate: Most goods imported by air or sea in passenger baggage are dutiable at 22.25% of value. Electronics and household goods not for personal use (to be left in Bermuda) are dutiable at 25%. Some items attract 33.5% (batteries, vehicle parts).

Wharfage: 1.25% of value is charged on most goods imported by air or sea cargo.

No income tax or VAT: Bermuda does not levy income tax, capital gains tax, or VAT. Customs duty is the primary source of government revenue (approximately 20% of government income).

Customs Form 98: The Customs Traveller Declaration must be completed by anyone with goods exceeding duty-free allowances. Household groups travelling together may submit one combined declaration.

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Taxes and Fees

Duty on vehicles: Subject to customs duty based on vehicle type and value.

Rental cars: Rental cars are not permitted in Bermuda. Visitors typically use scooters, taxis, buses, or ferries.

Required Documents

• Bill of lading / shipping documents
• Vehicle registration / title
• Purchase invoice
• Customs declaration

Specific Information

Vehicle size restrictions: Bermuda restricts the maximum size of private vehicles. Cars may not exceed certain dimensional and engine capacity limits.

Operational Notes

Vehicle import to Bermuda is heavily restricted. Bermuda has strict limits on vehicle ownership to manage congestion on the island (only 21 square miles). Residents are generally limited to one car per household. All vehicles must be registered with the Transport Control Department (TCD).

Driving: Driving is on the LEFT-hand side of the road.

Pets

• Import Permit issued in advance by the DENR (apply at animals@gov.bm or fax 441-232-0046; permit issued within 1 business day by fax; valid for 10 days from the date of the veterinary certificate)
• ISO, FECAVA, European/International, or AVID-USA compliant microchip
• Original veterinary health certificate issued within 10 days of arrival, signed by a licensed veterinarian, stating the animal is free of communicable disease and external parasites
• Rabies vaccination history showing the two most recent rabies vaccinations: first given at or after 3 months of age, second given 6-12 months after the first. The most recent vaccination must have been given at least 30 days and not more than 12 months before arrival.
• Acceptable tick treatment and prevention administered during the veterinary examination (specific products required; many common products NOT accepted — see DENR list)
• USDA endorsement is NOT required for US-origin pets

Per the Government of Bermuda (gov.bm) and the Department of Environment and Natural Resources (DENR):

Bermuda is rabies-free. This drives the strict vaccination and documentation requirements. There is no quarantine facility in Bermuda. Animals failing inspection are immediately deported at the owner's expense (by air) or confined to the vessel at deep water anchorage (by sea). In rare cases, non-compliant animals may be seized and humanely destroyed.

Minimum age: 10 months. Dogs and cats under 10 months of age do not qualify for entry into Bermuda (exception: animals arriving directly from the UK, New Zealand, Jamaica, or Australia). This is one of the highest minimum age requirements of any country.

Two rabies vaccinations required. Pets with only a single rabies vaccination do not qualify for entry, regardless of age. The two vaccinations must be at least 6 months apart and both administered by a licensed veterinarian after 3 months of age.

Foot and Mouth disease clearance: The animal must not have been kept within 30 miles of Foot and Mouth disease during the last 30 days. This requirement is NOT applicable to dogs or cats arriving directly from the Continental USA or Canada.

Import permit timeline: File the application at least 10 days prior to arrival. The DENR typically responds within 1 business day by fax. The permit is valid for only 10 days from the veterinary certificate date.

Tick treatment (CRITICAL): Bermuda requires specific acaricidal (tick) treatments and explicitly does NOT accept many common products, including Advantage, Advocate, Bio-Spot, Capstar, Comfortis, Revolution (for cats), Promeris (for cats), selamectin, Sentinel, Vectra, shampoos, and collars. Consult the DENR's approved product list before the vet appointment.

Customs duty on pets: Pets are subject to a 25% customs duty on their assessed value (primarily for new resident animals brought by foreign nationals). Returning resident animals that left Bermuda less than 5 years ago are not subject to import duty with proof of prior residency (e.g., a local health certificate, vaccination certificate, or dog licence receipt from the last 5 years).

Prohibited breeds: Argentine Mastiff (Dogo Argentino), Boerboel, Brazilian Mastiff (Fila), Cane Corso, Neapolitan Mastiff, Presa Canario, Tosa Inu, Wolf and Wolf Hybrids. These may NOT be imported.

Restricted breeds (require pre-approval and property inspection): Akita, Australian Cattle Dog, American Bulldog, American Pit Bull Terrier, American Staffordshire Terrier, Belgian Malinois, Bouvier des Flandres, Bull Terrier, Bullmastiff, Cao de Fila de Sao Miguel, Chow Chow, Doberman Pinscher, Dogue de Bordeaux, all Shepherd breeds, English Mastiff, Rhodesian Ridgeback, Rottweiler, Olde English Bulldogge, and Staffordshire Bull Terrier. Restricted breeds require a property inspection by an Animal Warden confirming inescapable fencing/enclosure before a permit is issued. Apply at least 1 month before intended arrival.

Banned cat breeds: Wolf hybrids, Savannah cats, and Bengal cats (unless 5th generation or further removed from the pedigree).

Ferrets: Not permitted to enter Bermuda from any country.

Dog licensing: All dogs remaining in Bermuda over 28 days must be licensed at the DENR office in the Botanical Gardens, Paget. Multiple Dog Permits required for more than 2 dogs.

Service/emotional support animals: Must meet the same conditions as pet animals. No special concessions upon arrival.

Common mistakes: Having only one rabies vaccination (two required, 6 months apart). Pet under 10 months old. Using a non-approved tick treatment product. Not applying for the import permit at least 10 days in advance. Attempting to import a prohibited or restricted breed without pre-approval.