From
... Bahamas.gov.bs:
c. Cruising permit (Form C39) issued by Customs after clearance
(a) A pleasure vessel arriving in The Bahamas shall be subject to a fee of One Hundred ($150.00) Dollars up to 35 feet and three hundred ($300) dollars for vessels more than 35 feet. If the vessel depart and returns within a 90 day, it is exempted from payments of fees. This fee is to cover the cost of a Fishing Permit, a Cruising Permit, Attendance Fee and transportation fees payable to a Customs and Immigration Department.
(b) Where a pleasure vessel under paragraph one (1) carries more than four passengers, every additional passenger of or above the age of six (6) years, who is not a resident of the Bahamas, shall be subject to a tax of $15.00 as specified under The Passenger Tax Act.
The Owner/Master of a pleasure vessel after completion of the necessary arrival document is issued with a Temporary Cruising Permit (Form C-39) for twelve (12) months, initially. After the twelve (12) month period, the Comptroller, on application, can subsequently renew the Cruising Permit for a fee of Five Hundred ($500.00) Dollars each year up to two (2) years, making a period of stay in The Bahamas, three (3) years in total. At the end of the (3) year period the vessel must leave the Bahamas or be duty paid.
No Customs clearance is required for vessels under this category when leaving for the United States. However the master of the vessel is required to return the Cruising Permit form C39 and Immigration cards by mail to (Comptroller of Customs P.O. Box N-155 Nassau, Bahamas).