A breach is committed whenever an importer acts contrary to the Customs laws/regulations. Some of the frequent breaches are:
- When an Importer fails to declare the contents of either passenger baggage or commercial shipment.
- When the Importer willfully conceals dutiable items to evade Customs duties
- When importing prohibited and restricted items.
- When importing restricted items before obtaining the required permit. Such activities are in breach of sections 210 and 211 of the Customs Act. They can incur a fine of up to three times the Cost, Insurance, and Freight (CIF) value of the goods as well as forfeiture of the goods.
All passengers, 18 years and over, are allowed the following without payment of duty, provided they do not exceed the amount indicated, and the items are properly declared:
- Perfume ………………. 170 ml
- Eau de Toilettes …….. 340 ml
- Alcoholic beverages .. 2 litres
- Tobacco (sticks) …….200 cigarettes,50 cigars or 230 grams of processed tobacco
All passengers 18 years and over, may bring with them free of duty, personal and household effects, including gifts, which together are of a value not exceeding US$500 or the equivalent in Jamaican currency.
All items of clothing are dutiable, whether they are new or used. The duty charged is calculated on the total of the cost, insurance and freight (CIF) value for the items.
Import duties are assessed on the cost of the goods imported, plus additional charges for freight and insurance (CIF). It is therefore important that your invoice or ‘shop receipt’ is available for the examining Customs Officer to determine a fair value.