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The information presented has been excerpted with permission from the booklet, Inside Customs, prepared by the Jamaica Customs Department.
The booklet contains general information which will assist the public in understanding the operations and procedures of the Customs Department.
It also provides information to facilitate the speedy clearance of passengers, baggage, and cargo through all Customs clearance points.
Duties, rates and other costs quoted are correct as of the date of publication of Inside Customs in April 1995. Beautiful-Jamaica.com or any of its affiliates is not, responsible for changes in these rates and duties that may have occurred after the date of publication.
To obtain a complete copy of the Inside Customs, contact the Jamaica Customs Department.
Jamaica Customs Department
Jamaica Customs Department
P.O. Box 466
Marcus Garvey Drive, Newport East
Kingston 16
Jamaica, W.I.
(876) 922-5140-9
Clearing a car
This information is printed with permission from the Ministry of Foreign Affairs and Foreign Trade.
For further information, please contact the Ministry of Foreign Affairs and Foreign Trade at 21 Dominica Drive, Kingston 5, Jamaica Tel (876) 926-4420; Fax: (876) 929-6733. E-Mail: mfaftjam@toj.com
After the vehicle is landed; documentation must be obtained and given to a Licensed Customs Broker who will interact with the Customs Department on behalf of the importer. When the documents have been processed by the Customs Department and found to be correct, the licensed customs broker will make payment of all duties, taxes, etc. on your behalf. The broker may then proceed to the clearance point (e.g. wharf, airport, etc.) and effect clearance of the vehicle.
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Apart from the Import License issued by the Trade Board, which authorizes the importation of the motor vehicle, the following is also required:
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Title - ownership documents which helps Registration to classify the motor vehicle for Certificate valuation purposes and is provided by the owner.
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Invoice - for a new motor vehicle (less than 3000 miles) an invoice is needed from the supplier.
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Bill of Lading - provides information about the particulars of the vehicle, the date it landed in the island, and at which port of entry. This is obtained from the Shipping Agent.
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Bill of Sight - this is a document on which details of the motor vehicle being imported are recorded. This is obtained from a Licensed Customs Broker.
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Taxpayer Registration Number (TRN) - a unique nine-digit identification number required for the transaction of business with all Revenue Departments (including the Customs Department). This is obtained from the Revenue Board.
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Tax Compliance Certificate (TCC) - a document issued as
proof that payments of tax liabilities and wage-related statutory deductions are up-to-date. This is obtained from the Revenue Board.
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C78/Import Entry - this is the primary import document on which all particulars of the motor vehicle, the importer, shipping information, etc. are recorded. This is prepared and submitted to Customs by a Licensed Customs Broker.
Putting the Vehicle on the Road
Before driving on the public road, prior to removing the motor vehicle form the wharf, you should obtain motor insurance coverage through an insurance agency or broker. On clearing the vehicle, and having paid the relevant fee at the nearest Taxpayers Service Center or Collector of Taxes of the Inland Revenue Department, a Certificate of Fitness should be obtained from a Motor Vehicle Examination Depot to indicate that it complies with Jamaica standards, for example, please note that in the case of vehicles imported from North America an other territories where one drive on the right side of the road, it is necessary to adjust or change the vehicle's headlights prior to presenting it for examination.
Finally, the insurance cover note or certificate, the Certification of Fitness, and the Import Entry documentation should be taken to the Taxpayers Service Center so that the vehicle can be registered, registration plates purchased, and an application made for a Title of Ownership of the vehicle. Each of these items attracts a fee. Drivers should note that if you do not already have a valid Jamaican driver's license, you can drive in Jamaica on a valid overseas license for one (1) year only before it is necessary to secure a Jamaican license.
DUTY SCHEDULE
This information is printed with permission from the Ministry of Foreign Affairs and Foreign Trade. The information contained herein is current as of July 1996. For further information, or to ensure that you have the most up-to-date information, please contact the Ministry of Foreign Affairs and Foreign Trade at 21 Dominica Drive, Kingston 5, Jamaica, W.I. Tel: (876) 926-4420; Fax: (876) 929-6733. E-Mail: mfaftjam@toj.com
I. Cars including Station Waggons and Estate Cars
| Description |
Rate of Duty |
| not exceeding 1000 cc |
|
| Above 1000 cc and not exceeding 1500 cc |
70% |
| Above 1500 cc and not exceeding 2000 cc (diesel 2200 cc) |
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| Exceeding 2000 cc and not exceeding 3000 cc (diesel 3200 cc) |
105% |
| Exceeding 3000 cc (diesel 3200 cc) |
260% |
II. Commercial Vehicles
| Description |
Rate of Duty |
| Panel Vans and Pick-ups (not exceeding two tons) |
|
| Concessionary rate for approved agricultural activities |
20% conession |
| Trucks exceeding two tons or 2032 kg |
35% |
| Concessionary rate for approved agricultural activities |
20% concession |
| Tractor Heads and Trailers |
30% |
| Motor Chassis with engine |
30% |
| Concessionary rate for approved agricultural activities |
20% concession |
| Jeeps, Range Rovers, Troopers and similar type vehicles - not exceeding 2000 cc (diesel 2200 cc) |
80% |
| Exceeding 2000 cc (diesel 2200 cc)
Exceeding 3000cc (diesel 3200 cc) |
105%
260% |
| Limousines for use in Tourism
Buses |
105%
105% |
| Buses - Less than 9 passenger seats for use in Tourism |
55% |
| Buses - 9-14 passenger seats for use in Tourism |
55% |
| Buses - 15 - 24 passenger seats for use in Tourism |
35% |
| Buses - 25 and over passenger seats for use in Tourism |
10% |
| Buses - 15-24 passenger seats for Public Transportation |
35% |
| Buses - 25 seats and over for Public Transportation |
10% |
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All persons or organisations seeking to import buses into Jamaica must first obtain the approval of hte Land Transport Unit, Ministry of Public Utilities & Transport.
A bus seating less than 10 persons that is to be used for Public Transportation will be treated as a motor car for duty purposes.
This information is current as of June 1997. You are urged to contact the Ministry of Foreign Affairs and Foreign Trade to be certain that you have the most current duty rates.
ELIGIBILITY
This information is printed with permission from the Ministry of Foreign Affairs and Foreign Trade. For further information, please contact the Ministry of Foreign Affairs and Foreign Trade at 21 Dominica Drive, Kingston 5, Jamaica, W.I. Tel: (876) 926-4420; Fax: (876) 929-6733. E-Mail: mfaftjam@toj.com
In order to be considered a Returning Resident under the laws of Jamaica, and benefit from the concessions relating to personal and household effects and/or tools of trade, you must satisfy the following conditions:
- Be a Jamaican national who has attained the age of eighteen years of age
- Have been resident overseas for not less than three consecutive years, and,
- Be returning to Jamaica to reside permanently.
Three special cases have been identified:
- Non-Jamaican male spouses of women who qualify as Returning Residents will be afforded the same concessions as their wives. This provision had previously applied only to non-Jamaican female spouses of Returning Residents.
- Students who have attained the age of eighteen years who have studied abroad for more than one, but less than three years will qualify for concessions in respect of tools of trade; some normally dutiable items which may be new or used; and used household effects.
- Jamaicans who gave up their citizenship - and can provide proof of that previous status - who wish to return home will be granted the status of a Returning Resident, with the attendant benefits.
At the present time your eligibility for concessions as a Returning Resident is formally established by the Department of Customs and Excise. This must be done after your arrival in Jamaica, and before you begin the process of clearing your personal and household effects and/or tools of trade.
In order to establish your eligibility you will be required to submit:
- Your passport;
- Such documentary evidence as may substantiate your residence outside of Jamaica for more than the past three years. Note that short visits to Jamaica for vacations, etc. will not affect your eligibility;
- Such documentary evidence as may substantiate your intention to re-establish permanent residence in Jamaica;
- In the case of students, you will also have to provide a letter from your college or university or educational institution confirming the duration of your course of study or time spent at that institution.
You will also have to present the Unaccompanied Baggage Declaration Form (C.27) that you will be given on arrival at the airport in Jamaica.
Please note that whereas the Tools of Trade concession may be granted to each qualified individual within a family, the duty concession on household and personal effects is limited to one allowance per family unit.
Nationality and Citizenship
It is recognized that within Returning Residents' family units there may be Non-Jamaican spouses and children. Recent amendments to legislation provide all non-Jamaican spouses with the privileges granted to citizens of Jamaica and provide that children born of Jamaican parents outside of Jamaica may claim the right of citizenship by descent from either parent. Non-Jamaican spouses may therefore enjoy the concessions granted to Jamaican nationals.
If the country is which you currently reside has required that you renounce your Jamaican citizenship in order to obtain citizenship in that country, you remain eligible for Returning Residents' status. However, there may be particular questions you wish to resolve in instances where renunciation of Jamaican nationality has taken place or with respect to the status of other family-members. Questions on the procedure to be followed in regularizing you status or the status of spouses or children should be directed t the Ministry of National Security and Justice. Queries may also be directed by mail, telephone or by a personal visit to the Returning Residents Facilitation Unit or the nearest Jamaican Mission overseas. Every effort will be made to provide prompt answers to your queries.
IMPORTING A CAR
This information is printed with permission from the Ministry of Foreign Affairs and Foreign Trade. For further information, please contact the Ministry of Foreign Affairs and Foreign Trade at 21 Dominica Drive, Kingston 5, Jamaica, W.I. Tel: (876) 926-4420; Fax: (876) 929-6733. E-Mail: mfaftjam@toj.com
An importer must apply to the Trade Board for an Order and Clearance Permit, and obtain the Permit before shipping the vehicle. You must also secure the services of a licensed Customs Broker to clear the vehicle on arrival - an individual is not permitted to do this. The procedures are to be carried out as follows:
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Application for an Order and Clearance Permit - The importer must first secure from the Trade Board, complete in triplicate, and present for valuation and pproval an Order and Clearance Permit Individual Application Form. This application must be accompanied by the following items:
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If the vehicle is new, you should get a pro-form invoice from the dealer, detailing the model, accessories, and c.i.f. value;
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If you already own the vehicle you should provide a certificate of title or registration document;
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If you are importing a used vehicle, you should supply an odometer statement;
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You should also provide two forms of identification which may be any of the following:
- Driver's Licence
- Voter's Registration Card, or
- National Indentification Card.
If you are applying for the Order and Clearance Permit before you depart for Jamaica, supplies of the form are held at Diplomatic and Consular Missions overseas from which they may be collected or requested by mail.
The completed form should be mailed directly to the Trade Board along with the supporting documentation, (N.B.: in the case of your passport the first five (5) pages) certified by a Justice of hte Peace or notary public. Copies of your identifcation can also be certified by a Consular Officer at any Jamaican Diplomatic or Consular Mission overseas.
The form should also be accompanied by an Initial Deposit Fee of five (5) dollars or pounds in US, Canadian or UK currency, payable by cheque, money order or postal order to the Trade Board Limited. This fee is not refundable.
Collection of the Order and Clearance permit
Once the application is received at the Trade Board, it is generally processed within 24 hours if the form is properly completed and the supporting documents are in order. When approved, the Order and Clearance Permit or Import Licence is available for collection at the Trade Board location to which it was directed for processing in Kingston or Montego Bay. If you are unable to collect in person you may:
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Ask a family member or friend to collect it. They should be provided with a letter of authorization by you, and, when visiting the Trade Board's office, they should have appropriate identification.
- Request you Licensed Customs Broker to collect it.
On approval and collection of an Order and Clearance Permit submitted by an overseas resident, a non-refundable processing fee is payable as follows:
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25 US or CDN dollars or UK pounds for a Permit for a vehicle valued over US$500 but less than US$10,000
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50 US or CDN dollars or UK pounds for a Permit for a vehicle valued at US$10,000 and up to US$100,000
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100 US or CDN dollars or UK pounds for a Permit for a vehicle valued at US$100,000 or more.
Once this document has been collected, the importer can complete his shipping and clearance activities within a reasonable period. The vehicle may be shipped to any port of entry.
Anyone who imports any motor vehicle without first obtaining a valid Order and Clearance Permit will be liable to a fine equivalent to three times the value of the motor vehicle, plus seizure of the vehicle.
PERSONAL EFFECTS
This information is printed with permission from the Ministry of Foreign Affairs and Foreign Trade. For further information, please contact the Ministry of Foreign Affairs and Foreign Trade at 21 Dominica Drive, Kingston 5, Jamaica, W.I. Tel: (876) 926-4420; Fax: (876) 929-6733. E-Mail: mfaftjam@toj.com
Personal and household effects are those items of furniture and household equipment which you may need to re-establish a home in Jamaica. A specified amount of such items, whether new or used, can be imported free of Customs Duty by a Returning Resident. A specified amount of such items, whether new or used, can be imported free of Customs Duty by a Returning Resident.
You may, of course, import more than the specified amount of an item but excess quantities are liable to Customs Duty.
If the value of items imported in excess of your duty-free allowance exceeds US$1,000 (as of June 1996) and they are for Customs purposes considered as Commercial Goods, you will require the services of a Licensed Customs Broker to clear these items. They will be dealt with as a Customs Entry separate and apart from your personal and household effects and tools of the trade.
In relation to electrical and electronic equipment for use in Jamaica, please take account of such matters as the specification of the public electricity supply system, the television transmission system, etc.
If you are in any doubt as to the compatibility of an item, you should consult with the supplier or relevant expert.
You should be aware, for instance, that Jamaica utilises the NTSC standard for television transmission, and that the public electricity system supplies 110 volts at 50 cycles.
When you have selected or acquired the items that you intend to bring with you, you will, in all likelihood, require the services of a professional shipper or freight forwarder to pack and arrange for their transport. Such items are then classified as Unaccompanied Baggage.
Note that your shipper may have an arrangement with a Licensed Customs Broker in Jamaica, or can recommend one, who can, for a fee, arrange the clearance and delivery of your goods in Jamaica. You may inquire with the Customs Brokers Association for further information about Licensed Customs Brokers:
Customs Brokers Association of Jamaica
5 Balmoral Avenue
Kingston 10
(876) 929-0744-6
Note that under the current procedures, if you wish to bring into the country at the time you enter any small portable household or other items as accompanied baggage, such items will be detained at the port of entry by Customs until you have visited the Department of Customs and Excise to officially confirm your eligibility for Returning Residents status.
PRIOR TO SHIPMENT
This information is printed with permission from the Ministry of Foreign Affairs and Foreign Trade. For further information, please contact the Ministry of Foreign Affairs and Foreign Trade at 21 Dominica Drive, Kingston 5, Jamaica, W.I. Tel: (876) 926-4420; Fax: (876) 929-6733. E-Mail: mfaftjam@toj.com
An importer must apply to the Trade Board for an Order and Clearance Permit, and obtain the Permit before shipping the vehicle. You must also secure the services of a licensed Customs Broker to clear the vehicle on arrival - an individual is not permitted to do this. The procedures are to be carried out as follows:
-
Application for an Order and Clearance Permit - The importer must first secure from the Trade Board, complete in triplicate, and present for valuation and pproval an Order and Clearance Permit Individual Application Form. This application must be accompanied by the following items:
-
If the vehicle is new, you should get a pro-form invoice from the dealer, detailing the model, accessories, and c.i.f. value;
-
If you already own the vehicle you should provide a certificate of title or registration document;
-
If you are importing a used vehicle, you should supply an odometer statement;
-
You should also provide two forms of identification which may be any of the following:
- Driver's Licence
- Voter's Registration Card, or
- National Indentification Card.
If you are applying for the Order and Clearance Permit before you depart for Jamaica, supplies of the form are held at Diplomatic and Consular Missions overseas from which they may be collected or requested by mail.
The completed form should be mailed directly to the Trade Board along with the supporting documentation, (N.B.: in the case of your passport the first five (5) pages) certified by a Justice of hte Peace or notary public. Copies of your identifcation can also be certified by a Consular Officer at any Jamaican Diplomatic or Consular Mission overseas.
The form should also be accompanied by an Initial Deposit Fee of five (5) dollars or pounds in US, Canadian or UK currency, payable by cheque, money order or postal order to the Trade Board Limited. This fee is not refundable.
Collection of the Order and Clearance permit
Once the application is received at the Trade Board, it is generally processed within 24 hours if the form is properly completed and the supporting documents are in order. When approved, the Order and Clearance Permit or Import Licence is available for collection at the Trade Board location to which it was directed for processing in Kingston or Montego Bay. If you are unable to collect in person you may:
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Ask a family member or friend to collect it. They should be provided with a letter of authorization by you, and, when visiting the Trade Board's office, they should have appropriate identification.
- Request you Licensed Customs Broker to collect it.
On approval and collection of an Order and Clearance Permit submitted by an overseas resident, a non-refundable processing fee is payable as follows:
-
25 US or CDN dollars or UK pounds for a Permit for a vehicle valued over US$500 but less than US$10,000
-
50 US or CDN dollars or UK pounds for a Permit for a vehicle valued at US$10,000 and up to US$100,000
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100 US or CDN dollars or UK pounds for a Permit for a vehicle valued at US$100,000 or more.
Once this document has been collected, the importer can complete his shipping and clearance activities within a reasonable period. The vehicle may be shipped to any port of entry.
Anyone who imports any motor vehicle without first obtaining a valid Order and Clearance Permit will be liable to a fine equivalent to three times the value of the motor vehicle, plus seizure of the vehicle.
Clearence of the Motor Vehicle
Your Licenced Customs Broker will be responsible for the clearance of the vehicle from the port of entry. He/she will advise you of the procedure to be followed, the information required, and the costs involved for the services to be provided. For a new motor vehicle, you can estimate the amount of Customs Duty you will have to pay on your vehicle by applying the relevant Aggregate Customs Duty rate to the value on the supplier's pro-form invoice.
With used vehicles the depreciated value applicable tot he age and mileage of hte vehicle can be referenced from Glass's Guide (for vehicles being shipped from the UK and Europe), and the NADA Book (for vehicles being shipped from North America).
RR SERVICES
Returning Residents Facilitation Unit
Ministry of Foreign Affairs and Foreign Trade
21 Dominica Drive
Kingston 5
Tel: (876) 926-4420
Fax: (876) 929-6733
Returning Residents Information Desk -
Jamaican High Commission, LONDON
1-2 Prince Consort Road
London, SW7 2BZ
England
Tel: (44) 0171-823-9911
Fax: (44) 0171-589-5154
Returning Residents Information Desk -
Jamaican High Commission, OTTAWA
Standard Life Building
275 Slater Street, Suite 402
Ottawa, Ontario KIP 5H9
Canada
Returning Residents Information Desk -
Jamaica Consulate-General, TORONTO
214 King Street West, Suite 402
Toronto, Ontario M5H 1K4
Canada
Tel: (416) 598-3008
Fax: (416) 598-4928
Returning Residents Information Desk -
Jamaican Embassy, WASHINGTON
1520 New Hampshire Ave, N.W.
Washington, D.C. 20036
USA
Tel: (202) 452-0660
Fax: (202) 452-0081
Returning Residents Information Desk -
Jamaican Consulate-General, NEW YORK
767 Third Avenue
New York, NY 10017
USA
Tel: (212) 935-9000
Fax: (212) 832-0411
Returning Residents Information Desk -
Jamaican Consulate-General, MIAMI
842 Ingraham Building
25 South East 2nd Avenue
Miami, Florida 33131
USA
Tel: (305) 374-8431-2
Fax: (305) 577-4970
Jamaica Customs Department
Newport East
Marcus Garvey Drive
P.O. Box 466
Kingston 15
Tel: (876) 922-5140
Fax: (876) 927-1089
Collector of Customs, KINGSTON
Newport East
Marcus Garvey Drive
P.O. Box 466
Kingston 15
Tel: (876) 922-5140
Fax: (876) 927-1089
Collector of Customs, MONTEGO BAY
32 Market Street
Montego Bay
(876) 952-2850
(876) 952-3080
Customs Brokers Association of Jamaica
5 Balmoral Avenue
Kingston 10
Tel: (876) 929-0744-6
Shipping Association of Jamaica
4 Fourth Avenue
Newport West
P.O. Box 40
Kingston 15
Tel: (876) 923-3491
Fax: (876) 923-3421
Trade Board Limited, KINGSTON
4 Winchester Road
Kingston 10
Tel: (876) 926-3130
Fax: (876) 929-5645
Trade Board Limited, MONTEGO BAY
Rada Building
Ministry of Agriculture
Catherine Hall
Montego Bay
Tel: (876) 952-3198
Ministry of National Security and Justice
12 Ocean Boulevard
Kingston
Tel: (876) 922-0080-9
TOOLS OF TRADE
This information is printed with permission from the Ministry of Foreign Affairs and Foreign Trade. For further information, please contact the Ministry of Foreign Affairs and Foreign Trade at 21 Dominica Drive, Kingston 5, Jamaica, W.I. Tel: (876) 926-4420; Fax: (876) 929-6733. E-Mail: mfaftjam@toj.com
The tools of trade are defined in Jamaican law as follows:
That type and amount of instruments, tools, equipment, devices and machinery as would be usually used in the normal course and scope of a person's profession, trade or occupation without utilising additional labour.
Returning Residents who wish to import items which fall under this definition in order to pursue their profession, trade or occupation may do so free of Customs Duty, provided that the examining Customs Officer is satisfied that:
- The items are for the sole use of the individual for the purposes of income generation;
- The individual is qualified to use them;
- They are of the type and quantity as can be so used;
- They are not imported for sale or commercial exchange.
As is the case with household effects, these items may be either new or used. If it is your intention to return home to establish a business which will require the employment of additional labour, any equipment you may require for others to operate will not fall into the category of tools of trade. You should therefore include Customs Duty in your estimation of investment costs in this instance.
Facilities have now been put in place for a Returning Resident to be advised, before actual departure for Jamaica, as to whether or not items he or she intends to import as tools of the trade will comply with the definition. This service is available through Jamaican Diplomatic Missions overseas or the Returning Resident Facilitation Unit in Kingston.
It will assist the process if you can provide documentary proof of your qualification and/or experience in your profession, trade or occupation. Such documents could include:
- A certificate or diploma from a recognized educational institution, professional body, or training establishment which has been notarized or certified;
- A reference from a former employer or customer attesting to your experience in the designated field;
- Copies of professional or business directories in which the service you offer is listed, etc.
You should also provide comprehensive details of the items you wish to import as tools of trade. In the case of used equipment you should provide a detailed inventory of the items along with a professional valuation as to their current condition and worth, except in the case of equipment less that one year old where the original supplier's invoice can be provided.
To be considered "used", the items of equipment should have been in your possession, and in use, for a period of six (6) months or more. If you propose to acquire new equipment, you should ask your supplier for a pro-forma invoice giving full details of the items and their current price.
If you visit or write your Mission to request this service, the Consular Officer will forward copies of the relevant documents you have provided to the Returning Residents Facilitation Unit in Kingston. The Unit will consult with the Customs Department to verify whether the specified tools of trade will be allowed duty-free treatment, the Unit will give an indication of the rate of duty which would be payable.
The overall review process should be completed within approximately ten (10) working days, and you will be notified in writing. It should be carefully noted that as the laws currently stand, a formal assessment of Customs Duty, or determination of compliance for duty-free importation of tools of trade can only be made by the Examining Officer on clearance of the items. The special arrangements introduced under the Charter should however give some reasonable indication in both areas.
Other Business/Investment Equipment
Where you are considering starting a business, which requires the importation of equipment other than allowed as tools of trade, there may be other concessions and assistance available to you. Business people and investors are encouraged to consult with JAMPRO, Jamaica's Economic Development Agency. The Unit and the Overseas Missions have supplies of brochures prepared by JAMPRO which fully describe that organization's role and service, and are available on request. | |
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