Inside Jamaica Customs
Jamaica Customs and WTO
The World Trade Organization (WTO) Valuation Agreement
The WTO Valuation Agreement is intended to provide a single system that is fair, uniform and neutral. One that conforms to commercial realities is based on objective and quantifiable data and outlaws the use of arbitrary and fictitious values for Customs Duty purposes.
It is rules based and emphasizes the verification of values through post clearance audit for the COMMERCIAL IMPORTERS who maintain proper books and accounting records.
Duties and Taxes on Imported Items
This is the duty payable on imported goods. The rates of the duty are published in the Jamaican Customs Tariff.
Stamp Duty in the Form of Postage Stamps being affixed on Receipts.
- Receipts of CIF Value J$5500.00 or Less - $5.00 Stamp (Duty).
- Receipts of CIF Value over J$5500.00 - $100.00 Stamp (Duty).
Additional Stamp Duty
In an effort to protect local industry, an additional stamp duty is payable on certain items e.g., meat - 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)
GCT is paid on most goods and services except those items, which are zero-rated, and those, which are exempted.
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 petroleum products, which attract SCT, do not attract GCT.
Customs User Fee (CUF)
The Customers User Fee introduced June 1, 2003 is a 2% Cess of the C.I.F value chargeable on Capital Goods and Raw Material imports. It is not refundable.
Exemption of the Fee has been extended to the following:
- Government Ministries
- International Organisation
- Airline Passengers within US$500.00 allowance
- New Manufactures (eg. 807 Companies)
- Food for the Port
Bureau of Standards Compliance Fee (SCF)
The SCF is chargeable on all finished products being imported in to Jamaica. The fee is .3% of the C.I.F value and is not refundable.
Where are Duties and Taxes on Imported Goods Paid?
N.B. Jamaican Customs Duties will only be collected in Jamaica by the Jamaica Customs Department.
The Valuation SysteM
- Transaction Value (primary method of valuation)
- Transaction Value of Identical Goods
- Transaction Value of Similar Goods
- Deductive Value
- Computed Value (not applicable until March 2004)
The Transaction Value
Evidence To Support The Price Declared
(i) It is the importer's responsibility to maintain and make available upon request, all documentary evidence to support declared values.
(ii) Valuation Declaration is made by the Importer on the Declaration of Particulars relating to Customs Value Forms C84 and C85, for consignment of US$1000.00 or more.