Jamaica operates a Common External Tariff (CET) along with other trading partners of the Caribbean Common Market (CARICOM). Goods imported from third countries are subject to the duties listed in the CET but goods imported from CARICOM countries and are certified to be of CARICOM origin do not generally attract these import duties. These CARICOM origin goods enjoy duty-free status, that is, they are not subject to Customs import duty but local taxes, General Consumption Tax and Special Consumption Tax are payable.
- A CARICOM Invoice (C23) certifying the country of origin of the goods is to be produced to the Customs Department;
- The Invoices must be certified by the Certifying Authorities in the CARICOM country of origin of the goods.
IMPORTANT ! Remember to have your CARICOM Invoice (C23) verified by the Certifying Authority of the CARICOM country from which your goods have been imported.