Purpose of the Incentives Unit
The Incentives Unit monitors/verifies persons/entities that receive or are applying to receive concessionary benefits under the different Incentives legislations as well as to encourage voluntary compliance from these entities.
The Roles of the Incentives Unit
The roles of the Incentives Unit in respect of enterprises or persons applying for or receiving incentives include, but are not limited to:
- Ensuring that enterprises or persons in fact qualify to receive the specific incentive.
- Ensuring that the duty-free goods which are imported are used for the purpose intended.
- Ensuring that the goods imported are those to which the incentive applies, e.g. raw material or packaging material.
- Ensuring that the goods are kept for the specified period, i.e. some goods are time-bound.
- Executing agency functions for other ministries and departments.
- Perform audit function, including examination of records and making assessments.
- Taking inventory of raw material and finished goods.
- Encouraging voluntary compliance
- Enforcing the Customs Laws and Regulations
Sectors Monitored by the Incentives Unit
- Hotels
- Attractions
- Manufacturers
- Producers of Primary Products
- In-bond Duty-Free Shops
- Exporters
Other Duties of the Incentives Unit
- Monitor the Refined Sugar Regime
- Motor Vehicle Concession Assessments
Concessionary Benefits for Producers of Primary Products and Manufacturers
- Raw Materials
- Intermediate Goods
- Consumables
- Packaging Materials
- Machinery and Equipment (Including Parts Thereof)
How to Access Productive Inputs Relief (PIR) Benefits
Step 1- Applicant makes application to the relevant ministry:
| Productive Inputs Relief for theProduction of Primary Products and the Manufacture of Goods | Ministry of Industry, Commerce, Agriculture and Fisheries (MICAF) |
| Productive Inputs Relief for theTourism Industry | Ministry of Tourism |
| Productive Inputs Relief forCreative Industries | Ministry of Tourism |
| Productive Inputs Relief for theHealthcare Sector | Ministry of Health |
Step 2- The recommendation/referral is submitted to the Jamaica Customs Agency (JCA)
The Ministry makes a recommendation or refers the company’s/ individual’s application to the JCA. Manufacturers however, are required to apply to the MICAF, which will forward their applications to the JCA.
Step 3- Verification Exercise
The Incentives Unit conducts a verification exercise to verify/ascertain if the company/individual qualifies for the benefit. The JCA, in processing imports by the applicant on the ASYCUDA platform, will verify that the applicant’s approval has been granted by the regulating Ministry. However, concerning the manufacturers, the Incentives Unit of the JCA, will then conduct joint verification visits with the MICAF, upon receiving its recommendations in order to determine whether the goods to be produced by the manufacturers should qualify for the PIR.
Step 4- Issuance of a Letter of Recommendation
The Jamaica Customs Agency will then issue a letter to the manufacturer based on the determination made.
Categories of Duty Exemptions on Imported Concessionary Goods
- Import Customs Duty (ICD) Exemption
- Additional Stamp Duty (ASD) Exemption
- Standard Compliance Fee (SCF) Exemption
- General Consumption Tax (GCT) Deferment (applicable only to manufacturers)
- Zero-rated General Consumption Tax (GCT) (applicable only to producers of primary products)
- Customs Administrative Fee (CAF) 50% Discount (currently applicable only to raw materials, intermediate goods and packaging materials)
Responsibilities of Importers
- To keep proper books/records of concessionary items imported.
- To allow the proper officer to examine books, records, stocks, property and manufacturing processes of the organization.
- Provide proper security for concessionary items imported.
- Ensure that proper documentary evidence and approval have been ascertained when transferring concessionary items.
- Manufacturers should ensure that transfer of concessionary goods is between legitimate/approved manufacturers only. APPROVAL IS REQUIRED
- To pay the taxes/penalties assessed for raw materials unaccounted for.
Contact Numbers for the Incentives Unit
(876)922-5140 ext. 2344, 2370, 2366
Contact Information for MICAF
• Industry Division
Location: 4 St. Lucia Avenue, Kingston 5
Contact numbers: 968-8624, 968-8599 and 968-8610
• Agriculture Division
Location: Hope Gardens, Kingston 6
Contact numbers: 927-1731-50 ext. 2205
