Restaurants Relief Guidelines

24 August 2023


The administration of Restaurants Temporary Customs Duty Relief (“Restaurants Relief”) will be carried out by the Customs Long Room under the direction of the Assistant Collector of Customs for Commercial Operations.

Restaurants Relief

100% customs duty relief is available to restaurant operators, managers and their agents in respect of eligible goods. In these guidelines—“Eligible goods” includes capital goods imported for use in a restaurant.

“Capital goods” includes the fittings, fixtures, machines, and equipment that are used to produce restaurant products or provide restaurant services, but excludes construction equipment, operating supplies, marine equipment and vehicles.

“Restaurant” means any tavern, public house or place trading for profit by provision to the public of food or refreshment with or without entertainment, but excludes members clubs and private restaurants.

Applications for Restaurants Relief

Application for authorization of Restaurants Relief should be made electronically by completing and submitting a Bermuda Customs Declaration Form (BCD) in accordance with the BCD Guidelines and by specifying CPC 4517 in box 16 on that form.

Application must be made at the time of importation of the relevant goods. No separate letter of application is required.

Any questions regarding the Restaurants Relief may be sent to