DUTIES, TAXES AND FEES ON IMPORTED ITEMS COLLECTED BY CUSTOMS
1. Import Duty
This is the duty payable on imported goods. The rates of duty are published in the Jamaica Customs Tariff, which may be purchased from Jamaica Printing Services at 77 ½ Duke Street, Kingston, Telephone (876) 967-2250; email@example.com
Postage Stamps amounting to the value of Jamaican Five Dollars ($5) must be affixed to receipts with a Cost Insurance and Freight (c.i.f.) value of Five Thousand Five Hundred Jamaican Dollars (J$5,500) and less. For receipts with values above this range, One Hundred Dollars ($100) worth of stamps must be affixed.
Additional stamp duty is payable on certain items e.g., chicken and most chicken parts, pork and some pork products, beef and some beef products; some aluminum products, alcoholic beverages, and cigarettes.
The General Consumption Tax Act provides for two main types of taxes.
Since October 22, 1991, the General Consumption Tax (GCT) and Special Consumption Tax (SCT) have replaced several duties and taxes, e.g., Excise Duty, CARICOM Duty, Consumption Duty, Entertainment Duty, Retail Sales Tax, Hotel Accommodation Tax and Telephone Service Tax.
GCT is paid on goods and services except those items that are zero-rated and those that are exempted from GCT. Zero rated items are items that attract 0% GCT. Exempted items are items that do not attract GCT.
SCT is payable on a few items. These are alcoholic beverages, most tobacco products and some petroleum products.
Most items attract only GCT, while some attract both GCT and SCT.
The Customs User Fee is applicable to all imports and is calculated on the CIF value of all goods being imported. The fee also forms part of the personal and household effects of a passenger, if the value of these goods have exceeded US$500.00.
This is a fee of 0.3% collected on behalf of the Bureau of Standards. SCF is calculated on the CIF value.
Where are Duties and Taxes on Imported Goods Paid?
Duties and taxes must be paid to a Customs Cashier at the Custom House or at each clearance point, e.g., wharf or airport. Duties and taxes on imported postal packages must be paid at the Post Office. The duties and taxes on goods requiring a prescribed Import Entry are paid at the Custom House and the services of a licensed Customs Broker should be used to undertake this task. Goods, which have CIF value of the Jamaican equivalent to United States Five Thousand Dollars (US$5,000) or less, may be cleared without the services of a licensed Customs Broker.
N.B. Jamaican Customs Duties are collected in Jamaica only by the Jamaica Customs Department, the Post & Telegraph Department and from time to time by the Inland Revenue Department.
Insurance: This is the insurance charge which is payable to transport the goods to Jamaica in order to ensure that some compensation will be available to you in the event of the loss or damage of the goods.
If you have not paid any insurance charges when freighting your goods to Jamaica, an insurance charge is still applicable for valuation purposes. For goods arriving by sea, the insurance charge is 1.5% of the total Cost and Freight(c. & f.), that is, if the goods cost US$100 and the freight charge is US$50, then C&F would be US$100 + US$50 = US$150. 1.5% of US$150, i.e. 150 x 3/200 = US$2.25.
Total c.i.f. therefore is $100 + $50 + $2.25 = US$152.25.
For shipments arriving by air the insurance applicable is 1% of the total of the Cost and Freight.
Freight: This is the amount of money
paid or payable to the shipping agent or the airlines for the goods to
be shipped or transported to Jamaica, including inland freight, packaging
and handling charges.
0.5% of the CIF value of all importsback to top