Duties, Taxes and Fees on Imported Items Collected by Customs
Duties and taxes are payable on goods imported into Jamaica. Rates are established by the Ministry of Finance and vary based on the commodity being imported.
This is the duty payable on imported goods, as specified in the Customs Tariff.
This is paid to make a document legal and binding.
Stamp duty amounting to the value of Jamaican One Hundred Dollars ($100) must be paid for shipments
with a Cost Insurance and Freight (CIF) value over Five Thousand Five Hundred Jamaican Dollars (J$5,500)
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 aluminium products, alcoholic beverages, and cigarettes.
GCT is payable on goods and services except those items that are zero-rated or exempted.
Zero rated items are items that attract 0% GCT.
Exempted items are those on which a relief is provided. (Insert Link to Tax Admin. website)
SCT is payable on alcoholic beverages, most tobacco products and some petroleum products.
This is a fee of 0.3% collected on behalf of the Bureau of Standards. SCF is calculated on the CIF value.
Environmental Levy was imposed on imports arising from concerns regarding the damage to the environment caused by harmful waste materials particularly plastic containers and is calculated as follows:
0.5% of the CIF value of all imports
The Customs Administrative Fee (CAF) is a fee imposed on or in connection with importation or exportation, and is an approximate cost of the services rendered
