The clearance of all commercial goods must be done using the Electronic Single Administrative Document (eSAD) on the ASYCUDA System.
What are commercial goods?
Goods intended for business trade or other commercial activities are regarded as commercial. These goods normally require the services of a licensed Customs Broker for import clearance or for export. Goods representing a CIF value of the Jamaican equivalent to the United States Five Thousand Dollars (US$ 5,000.00) or more, must be cleared by a licensed Customs Broker. CIF values below the threshold, the mandatory requirement for a licensed Customs Broker does not apply.
Goods can be classified as being commercial if they fall into any of the following categories:
- They are imported for business purposes.
- They are imported for resale.
- They are samples imported for business purposes.
What are the documents needed to import commercial goods?
- Shipping documents such as a Bill of Lading or Airway Bill.
- An authentic invoice from the supplier.
- Import permits or licences, where applicable.
- A Tax Compliance Certificate (TCC), Taxpayer Registration Number (TRN) and a copy of the General Consumption Tax (GCT) Certificate.
- An Original Certificate of Origin, if the goods are being imported from a country with which Jamaica has a Trade Agreement, and for which preferential duty treatment is being claimed.
How are commercial goods cleared?
- Commercial goods must be cleared using the Electronic Single Administrative Document (eSAD) on the Automated System for Customs Data (ASYCUDA).
- If a Customs Broker is required, then all documents must be presented to the Broker who will complete the clearance process.
- When the service of a Customs Broker or local agent is used, the C73 Form must be completed by the importer and the form processing fee of JA$5000 paid to the JCA. This form is valid for one year.
- If a company employee/or person so authorised by the company, is used to effect clearance, a letter of authorisation from the company must be provided as well as a valid company ID (for employees).
Procedure for clearance of commercial goods
For commercial goods:
Customs Broker prepare Customs Declaration IM4 or IMS4 in ASYCUDA. If the value exceeds US$5000, the Declaration must be IM4. All supporting documents (invoices, permits, Licenses, Bills of Lading/Airway Bill etc.) are to be uploaded.
- Broker/importer duty pays the Declaration.(See payment options)
- Declaration is actioned in ASYCUDA by the relevant units
- Broker/Importer takes the original Validated Bill of Lading/Airway Bill to the Port with the Customs Declaration Reference Number to effect clearance.
Note: A Customs Broker is required for values of USD $5000.00 and above.