Concession and Rates
Concession
Concessionary rates of duty on vehicles are usually given in special circumstances, for example, when the importer holds a job or position which entitles him to a concessionary rate of duty on the importation of a motor vehicle. People who qualify include farmers, senior teachers and government travelling officers.
Applications are submitted through the various government departments to the Ministry of Finance and the Public Service, and the concession is granted after it is determined that the individual qualifies for such a concession.
Individuals who are beneficiary of a duty concession and applying for an import licence must submit to the trade board documentary proof of such concession. These units will be claused against sale for a period of three (3) years.
Rates
See below links to respective rate sheets per importer type:
- REVISED INDIVIDUAL RATE SHEET – April 2020
- REVISED DEALER RATE SHEET – April 2020
- MOTOR VEHICLE LIST WITH HS-CODES FOR IMPORTERS/DEALERS
NOTE: Import Duty, Special Consumption tax and GCT is compounded, the processing fee and environmental levy is included in the aggregate Duty.
N.B You must first apply to the Trade Board for an Import Licence and receive same before making arrangements for the shipping of the vehicle to Jamaica (trade board link)
