Arrival:

Upon arriving in The Islands of The Bahamas, non-residents only must fill out and sign an Immigration form, After processing a portion of the card is given back until time of departing when that portion should be given to the airline agent at the check in counter. An oral baggage declaration is required if the visitor has only their used personal belongings.  If they are bringing other items they would have to make a baggage declaration (C17) form and declare the items.   All returning residents are required to complete a baggage declaration (C17) form whether they have items to declare or not. 
 

Departure:

When leaving the Bahamas residents and visitors alike six (6) years and over must pay a Departure Tax of $20.

Departures to the US must go through US Customs pre-clearance.