Bahamian imports generaly comprise of foodstuffs, motor vehicles, oil, animal feed, petroleum products, clothing, machinery and appliances. The USA remains the major trading partner of The Bahamas, receiving almost $800 million in export receipts. Foodstuffs account for about $250 million of the imports from The United States.There are no quotas in The Bahamas on imports, and the only protective duties applied are in respect of agricultural products in season. For most imports, only exchange control permission to pay for goods concerned is required. Gaming machines and firearms cannot be imported without prior acquisition or import licenses. The importation of items such as infected cattle, spoiled meats, and those items that bear a similar design to Bahamian currency is prohibited.There are no prohibitions of imports with regard to country of origin, nor in normal circumstances is trade with any particular country prohibited. Customs duties are fixed by Bahamian regulation. Generally, the rate of duty levied on imports is 33%, but other rates are applicable. Duties in The Bahamas must be paid on entry of individual import consignments.Under the following investment incentive legislation, building materials, equipment, and approved raw materials can be exempted from payment of customs duties: The Industries Encouragement Act, The Tariff Act, The Hotels Encouragement Act, The Free Trade Zone Act, The Spirits and Beer Manufacturers Act, and The Agricultural Manufacturers Act.