Import Duty - Otherwise Called Customs Duty

This is the duty payable on imported goods. The rates of duty are published in the Jamaican Customs Tariff.

Stamp Duty

Postage Stamps amounting to the value of Jamaican Five Dollars ($5) must be affixed on receipts with Cost Insurance and Freight (c.i.f.) value of Five Thousand Five Hundred Jamaican Dollars (J$5,500) and less. For receipts with values above this range, One Hundred Dollars ($100) worth of stamps must be affixed.

Additional Stamp Duty

In an effort to protect local industry, an additional stamp duty is payable on certain items, e.g., meat, chicken, and most chicken parts, pork and some pork products, beef and some beef products; some aluminium products, alcoholic beverages and cigarettes.

General Consumption Tax (GCT) and Special Consumption Tax (SCT)

The General Consumption Tax Act provides for two main types of taxes. These are the General Consumption Tax (GCT) and Special Consumption Tax (SCT). Since October 22, 1991, the General Consumption Tax (GCT) and Special Consumption Tax (SCT) have replaced several duties and taxes, e.g., Excise Duty, CARICOM Duty, Consumption Duty, Entertainment Duty, Retail Sales Tax, Hotel Accommodation Tax, and Telephone Service Tax. GCT is paid on most goods and services except those items which are zero-rated and those which are exempted. SCT is payable on a few items. These are alcoholic beverages, most tobacco products and some petroleum products. Most items attract only GCT, while some attract both GCT and SCT. The petroleum products which attract SCT do not attract GCT.

Where are Duties and Taxes on Imported Goods Paid?

Duties and taxes should be paid to a Customs Cashier at the Customs House or at each clearance point, e.g., wharf or airport. Duties and taxes on imported postal packages should be paid at the Post Office. The duties and taxes on goods requiring a prescribed Import Entry are normally paid at the Customs House and the services of a licensed Customs Broker should be used to undertake this task. Jamaican Customs Duties will only be collected in Jamaica by the Jamaica Customs Department.

For further information contact:

Jamaica Customs Department
P.O. Box 466
Marcus Garvey Drive, Newport East
Kingston 16
Jamaica, W.I.
(876) 922-5140-9