Includes information on what is required for temporary entry.

Some goods imported on a temporary basis may be exempt from customs duty. See the 6th Schedule of the Bermuda Customs Tariff (www.customs.gov.bm) for qualifying goods. Some restrictions apply, and proper export procedures must be followed in order to obtain a refund of the financial security. Goods imported for short periods of time (e.g., tools of trade) must have a monetary security placed with Customs prior to being released. Any goods that remain in Bermuda are subject to import duty at the appropriate rate. If the goods are sold or otherwise disposed of without authorization from the Collector of Customs, the goods are liable to forfeiture, and the importer is liable for a monetary penalty of up to $12,000. 

Goods re-entering Bermuda may be imported exempt from duty providing HMS Customs is satisfied that they have not undergone any changes and ownership remains the same. Goods re-imported after repairs or replacements are subject to duty on the cost of those repairs or replacement. However, goods re-imported that are warranty repairs or replacements are exempt from duty with proof of warranty. 

Those relocating to Bermuda with their used personal possessions may qualify for a Transfer of Residence Allowance (TRA), which applies to first-time Bermuda residents and former residents returning after living abroad for more than one year. The exemption applies to goods older than six months that arrive within 90 days before or after arrival. An itemized list with depreciated values must be supplied for used goods. Goods purchased within six months of arriving in Bermuda must be duty-paid with invoices submitted. Customs reserves the right to inspect all incoming shipments. For exceptions and additional information, refer to “Public Notice #28, Duty Free Allowance: Transfer of Residence,” which is available at: 

http://www.gov.bm/portal/server.pt/gateway/PTARGS_0_0_5663_0_0_43/http;/ptpublisher.gov.bm;7087/publishedcontent/publish/ministry_of_finance/hm_customs/dept___hm_customs___public_notices/articles/public_notice_28___transfer_of_residence_allowance___published_march_20__2012_0.pdf?qid=27628357&rank=1  

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.