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Duties,Taxes and Fees

If you are importing any item into Jamaica, it is important that you find out whether or not such items attract any form of government duties, taxes or processing fees.

These ‘Duties’ as they are collectively called are payable to Customs and are separate and apart from the fees that you will pay for shipping.

Here is a list of the different Duties, Taxes and fees. However, not all of them might be applicable to all items imported:

  • Import Duty
  • Stamp Duty (SD)
  • Additional Stamp Duty (ASD)
  • General Consumption Tax (GCT)
  • Special Consumption Tax (SCT)
  • Customs Administration Fee (CAF)
  • Standard Compliance Fee (SCF)
  • Environmental Levy (ENVL)

Import Duty

  • The Import Duty Rate in most cases is 20% and is payable on most imported items
  • The rate of Import Duty varies depending on the commodity being imported.
  • The Rates for each commodity can be found in the Common External Tariff

Stamp Duty

Stamp Duty is payable on all receipts resulting from payments of Duties

Two fixed amounts are charged based on the CIF Value of goods:

JA$5,500 or less pay JA$5.00

Above JA$5,500 pay JA$100.00

Additional Stamp Duty (ASD)

  • ASD is payable on specific items: some meat products, some aluminum products, alcoholic beverages, and cigarettes
  • The ASD rate varies depending on the item being imported

General Consumption Tax (GCT)

GCT was implemented October 22nd 1991. There are 2 categories:

  • General Consumption Tax (GCT)
  • Applicable to all items except for Zero-rated items and Exempted items
  • Current Rates: 16.5% on Personal Items and 21.5% on Commercial Items

  • Special Consumption Tax (SCT)
  • Applicable to only a few items: alcoholic beverages, most tobacco products and some petroleum products.
  • SCT rates vary depending on the item

Customs Administration Fee (CAF)

The CAF came into effect on April 1st 2013 and consist of two (2) parts: The Examination Fee (eCAF) and The Processing Fee (pCAF)

  • The eCAF amount payable is base on the size and/or type of package being imported. If your package is a 'Barrel, Small Carton, or other Small Personal Shipments' then no eCAF is applicable. However if your shipment is a 'Pallet, Skid, D or E Container (i.e. very large box)' then your eCAF will be J$2500. Containers (20',40', etc) attract an eCAF of Between J$20,000 - J$25,000.

  • The pCAF amount payable varies based on the type(s) of document being used to process the shipment. This ranges from between J$1500 - J$2,500 for personal shipments and $55,000 for motor vehicles. Comercial shipments will attract a pCAF of between J$5,000 - J$25,000

Standard Compliance Fee (SCF)

  • Collected by Customs on Behalf of the Bureau of Standards
  • Applicable to all Goods that require quality control or regulation of standards
  • Rate: 0.3 %
  • Calculated on CIF Value

Environmental Levy (ENVL)

  • Applicable to all items that will have an impact on the environment
  • Rate: 0.5%
  • Calculated on CIF Value
  • ENVL became effective on June 1st 2007

The Common External Tariff

This is a book that shows the rate of Import Duty applicable to all the categories of imported items. It is also referred to as The Customs Tariff. It is a part of the Customs Act that governs customs procedures in Jamaica

Copies of The Common External Tariff can be:

  • Obtained at The Jamaica Printing Services, 77 ½ Duke Street, Kingston. Tel: 967-2250,
  • Or viewed online at the Jamaica Customs Department website