Valuation Appeal Process



An importer may request a review of the decision made by the Valuation Verification Unit (VVU), if dissatisfied with the value determined as the price actually paid or payable for the goods when sold for export to Jamaica.

Reference: Section 19 of the Customs Act

Follow the Steps listed below;

  1. Refer your case to the Manager of the Valuation Unit for review with any additional documentation that could assist with the determination of your transaction value.  
  2. If dissatisfied with the review, request to have your case heard at the Internal Review Committee (IRC) Meeting, held twice per week at the Head Office, Jamaica Customs Agency.
  3. If dissatisfied with the decision of the VRC, you may appeal to the Tax Appeals Department (TAD) within thirty (30) days of receiving the Commissioner’s decision.
  4. If dissatisfied with the decision of TAD, you may appeal to the Revenue Court within thirty (30) days of the date of receiving that decision.


NB: It is advisable that you:

  • Commence with the clearance of your goods  by making payment of the import duties payable on the declared value and
  •  Make a deposit of the additional duty payable on the value adjusted, while you go through the appeal process;


Disclaimer: The Jamaica Customs Agency will not be liable for demurrage/storage fees incurred during the appeal process


For further information contact:

The Valuation Unit
The Customer Service Unit
Tel: 922-5140-8/1-888-customs (2878667),
Visit our website at Jamaica Customs Agency website at

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Jamaica Customs Agency

Customs House
Myers Wharf,
Newport East, Kingston 15
Phone: 876 922 5140-8 | 922 8770-3

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Phone: 876 948 5151

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