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Inside Customs

Calculating Duties | Car Requirements
Concessions Duties & Taxes | Motor Cars | Valuation
Goods will attract different types of duties and taxes and the rates will vary according to the different types of goods. The duties and taxes are based upon a compounded system of taxable values. The following examples will indicate the method of calculation of duties and taxes.

For simplicity the CIF (Cost, Insurance and Freight) value of One Hundred Jamaican Dollars will be used in each example.

CIF.= Cost, Insurance and Freight
ID  = Import Duty
ASD = Additional Stamp Duty
GCT = General Consumption Tax
SCT = Special Consumption Tax

Household Items for Personal Use

Stoves, fans (table or floor), washing machines, blenders, electric water heaters, turntables, radios attract Import Duty and GCT.

ID = CIF value x Import Duty rate
   = $100 x 25%
     $25

GCT = (CIF value + Import Duty) x GCT rate
    = ($100 + $25) x 15%
    = $125 + 15/100 = $18.75

Total payable is $25 + $18.75 = $43.75

The total of the Import Duty and GCT on these household items is 43.75%

Figures based on GCT rates established by Parliament in April, 1995.

N.B. The values for General Consumption Tax of items imported in commercial quantities by persons who are not registered taxpayers are subject to an uplift (mark-up) of 33 1/3% under the General Consumption Tax Act.

Please contact the Jamaica Customs Department to confirm that the duties, rates and costs quoted have not been changed.

 

 

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