Duties and Taxes

DUTIES, TAXES AND FEES ON IMPORTED ITEMS COLLECTED BY CUSTOMS

 

1. Import Duty
2. Stamp Duty
3. Additional Stamp Duty
4. General Consumption Tax (GCT)
5. Special Consumption Tax (SCT)
6. Standard Compliance Fee (SCF)
7. Processing Fee
8. Environmental Levy

Import Duty/Customs 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; www.jps1992@cwjamaica.com

Stamp Duty

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

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.

General Consumption Tax (GCT) and Special Consumption Tax (SCT)

The General Consumption Tax Act provides for two main types of taxes.
These are General Consumption Tax (GCT) and Special Consumption Tax (SCT).

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.

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Standard Compliance Fee (SCF)

This is a fee of 0.3% collected on behalf of the Bureau of Standards. SCF is calculated on the CIF value.

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Processing Fee

Processing Fees are required for the processing of certain documents submitted to the Customs Department. These are:
C7
Application to load or unload cargo at a Sufferance Wharf
C15
Application to amend report
C24A
Provisional entry
C24B
Bill of Sight
C25
Request to import goods for temporary use
C26
Application to remove goods under bond prior to entry
C27
Unaccompanied baggage declaration
C32
Request to repack warehouse goods
C33
Application to remove goods for re-warehousing
C36
Transshipment-shipment shipping bill
C43
Permit to export goods for subsequent re-importation
C78
Import entry
C82
Shipping bill for export
C83
Import entry
C78X
Import entry, which will replace the form C79.

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.

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Cost, Insurance and Freight (CIF)


Cost: This is the total cost of the goods abroad including ex-factory price, commission, mark-up and inland freight but excluding sales tax and interest. The cost of the goods is sometimes expressed as FOB (Free on Board) or FOA (Free on Air)

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.

Environmental Levy

0.5% of the CIF value of all imports

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