Donations/charities

Persons seeking to import items for donations or as charitable items must ensure that they meet the requirements.

HOW CAN AN ENTITY OBTAIN BENEFITS UNDER THE CHARITIES ACT

Any entity seeking to be certified as a charitable institution or to obtain benefits under the Charities Act must first be registered with the Department of Cooperatives and Friendly Societies (DCFS). (Link to Charities Act under Legislation)

The Charities Act implemented by the Charities Authority and the Registrar of Charities took effect on December 24, 2013. All entities seeking to be certified as a charitable institution, or to obtain benefits under the Charities Act, must first be registered with the Department of Cooperatives and Friendly Societies (DCFS). Information on registration requirements and procedure can be obtained from the DCFS’s website at www.dcfsjamaica.org

WHAT ARE SOME OF THE BENEFITS TO ORGANIZATIONS REGISTERED UNDER THE CHARITIES ACT?

1. No import duties will be charged.
2. No General Consumption Tax (GCT) will be applied.
3. Only fifty percent (50%) of applicable Customs Administration Fee (CAF).
4. Motor vehicle – no special consumption tax (SCT) and 50% of applicable CAF.
5. All other applicable fees will be charged.

How to Proceed when Clearing Charitable Items

When clearing shipments for charitable organizations, the representative should proceed to the port of clearance with the following documents:

1. Copy of the Certificate of Registration
2. Signed Special Declaration *(see specimen below)
3. Bill of Lading or Airway Bill
4. Packing List
5. Invoice
6. Tax Compliance Certificate (TCC)
7. Import Permit or Licence, if applicable
8. Valid Identification
9. Any other document (s) deemed necessary and applicable to the shipment

Any shipment with a Cost, Insurance and Freight (CIF) value that is above US$5000.00 must be cleared by a Licensed Customs Broker.

Where clearance is being undertaken by an individual other than an officer of the organization a letter of authorization should be presented. The letter must be done on the organization’s letter head and signed by a Director of that organization.

* Special Declaration specimen

We hereby declare that we are an authorized Charitable Organization and that the goods entered herein are imported for free distribution to ………………………………….. and that these items are exempt from the payment of Import Duty/GCT as per section 5 subsection (2) of the Customs Act and Part 11 Group 9 of the GCT Act. We further declare that the items will not be sold or otherwise disposed of without the approval of the Commissioner of Customs and the Commissioner of GCT.

Donations –  Educational Donations

Donations for schools must be sent through the National Education Trust (NET). Information on the items being donated are to be submitted to NET by email at info@net.org.jm

The goods must be consigned to the National Education Trust and the name of the recipient institution.

For further information the National education Trust can be reached at (876) 922 3134 or 967 9007 email netinfo@moe.gov.jm 

Important Notes:

Approved charitable organizations should note that both the Jamaica Customs Agency and the Tax Administration of Jamaica will execute post clearance audits from time to time. Where it has been determined that an approved charitable organization, which has benefited from tax relief, is operating contrary to the provisions of the tax laws, the appropriate remedies and penalties will apply.