Duties, Taxes And Fees on Imported Items Collected by Customs
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.
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.
This is a fee of 0.3% collected on behalf of the Bureau of Standards. SCF is calculated on the CIF value.
The Customs Administrative Fee is payable on the processing of documents, the examination of goods and on specific imported commodities.
Processing Fees are required for the processing of certain documents submitted to the Customs Department. These are:C7Application to load or unload cargo at a Sufferance WharfC15Application to amend reportC24AProvisional entryC24BBill of SightC25Request to import goods for temporary useC26Application to remove goods under bond prior to entryC27Unaccompanied baggage declarationC32Request to repack warehouse goodsC33Application to remove goods for re-warehousingC36Transshipment-shipment shipping billC43Permit to export goods for subsequent re-importationC78Import entryC82Shipping bill for exportC83Import entryC78XImport entry, which will replace the form C79.
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 Cost and Freight. The insurance rate of 1.5% is applicable to marine cargo.
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 imports