| Returning Residents |
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In January, 1993, the Charter for Long-Term Returning Residents was introduced and the Returning Residents Facilitation Unit was established in the Ministry of Foreign Affairs and Foreign Trade. Since that time, the records show that more than seven thousand overseas Jamaicans have returned home to Jamaica with the benefit of the concessions available under the Returning Residents Programme.
This unit has produced a Returning Resident Information Pack that provides valuable information for the potential Returning Resident. Sections of this document are available: For more complete information, please contact: Returning Residents Facilitation Unit
The information presented has been excerpted with permission from the booklet, Inside Customs, prepared by the Jamaica Customs Department. The booklet contains general information which will assist the public in understanding the operations and procedures of the Customs Department. It also provides information to facilitate the speedy clearance of passengers, baggage, and cargo through all Customs clearance points.
Duties, rates and other costs quoted are correct as of the date of publication of Inside Customs in April, 1995. The Gleaner Company, Ltd. is not responsible for changes in these rates and duties that may have occurred after the date of publication. To obtain a complete copy of the Inside Customs, contact the Jamaica Customs Department. Jamaica Customs Department
Goods Exempt from Import Duty
The Customs Tariff, Item 6 of the Second Schedule, allows for each passenger to receive duty concessions in respect of the following: 1. Reasonable quantity of wearing apparel, articles of personal adornment and toilet requisites whether new or used; 2. Instruments and tools to be used by him for the purpose of his profession, trade, occupation or employment, provided that they have been in his possession and bona fide use for a reasonable period; 3. Tobacco and some potable articles including wines and spirits in his baggage or on his person which he might reasonably be expected to carry with him for his personal use, in such quantities as the Commissioner may from time to time approve; 4. Used household effects which have been in the passenger's use for a reasonable period of time and are not imported for sale; 5. A passenger who is eighteen (18) years or older and who is the holder of a Jamaican passport or is ordinarily resident in Jamaica is entitled to additional duty concession in respect of other personal or household effects not specified in (1), (2), (3) above which the proper officer is satisfied are not imported for sale or commercial exchange and do not exceed One Thousand Jamaican Dollars (JA$1,000) in total value. This concession will not be granted to a person who has been permitted duty free importation under this section within the six-month period immediately prior to the date of this return to Jamaica. What are Personal and Household Effects? Personal effects are those items which are: (i) worn on the body, that is, wearing apparel and articles of personal adornment; (ii) basic to the individual, for example, toilet requisites, medicine. Household effects are those items basic to the home, for example, furniture, television, radio, stove, and refrigerator. Personal and household goods which are not in commercial quantities and some other items may be cleared without the services of a licensed Customs Broker. Goods which have a CIF value of the Jamaican equivalent to United States One Thousand Dollars (US$1,000) or less may be cleared without the services of a licensed Customs Broker. The clearance of goods valued in excess of this amount will require the services of a licensed Customs Broker. Returning Residents (who resided abroad for more than 3 years) Returning residents who satisfy the under mentioned condition would be eligible for additional duty concessions in respect of personal and household effects and/or tools of trade. a. be a Jamaican national who has attained the age of eighteen (18) years; Are there any Special Cases? 1. Returning non-Jamaican spouses or persons who qualify as Returning Residents will be afforded the same concession as their Jamaican partner. 2. Returning students who have attained the age of eighteen (18) years and who have studied abroad for more than one (1) year but less than three (3) consecutive years will qualify for concessions in respect of tools of trade and some personal and household effects. 3. Jamaicans who gave up their citizenship (and can provide proof of their previous status) and who return home will be granted the status of a Returning Resident with the attendant benefits. IMPORTANT INFORMATION FOR RETURNING RESIDENTS If you intend to return to Jamaica to reside permanently, you should contact the Returning Residents Facilitation Unit at the Ministry of Foreign Affairs and Foreign Trade or any of the Jamaican Embassies or Consulates in foreign countries in order to obtain a copy of the Returning Residents Information Pack. Your eligibility for concessions as a Returning Resident is established by the Department of Customs. This must be done after your arrival in Jamaica and before you begin the process of clearing your personal and household effects and /or tools of trade. All goods should be imported within six (6) months before or after the arrival in Jamaica of the Returning Resident. Please ask at this Unit for the list of concessions to which you are entitled. In order to establish your eligibility for duty concessions, you will be required to submit:
If you are a Returning Resident then call or visit the Returning Resident's Unit at: Jamaica Customs Department
Under Section 19 of the Customs Act, "a duty of Customs is chargeable on the value of the imported goods at the time of importation. This duty is charged on the CIF (Cost, Insurance and Freight) value of the goods, when converted into Jamaican currency." For example, if CIF=US$100 (US$1 to J$33) then total CIF=J$3,300.
Cost, Insurance and Freight (CIF)
Total CIF therefore is $100 + $50 + $2.25 = US$152.25. Jamaica Customs Department
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 |
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