RETURNING CITIZENS’INFORMATIONGUIDEMinistry of Foreign Affairs and Foreign Trade
Vision Statement
To execute an inclusive and proactive foreign policy in a dynamic international environment
aimed at maximising Jamaican’snational growth development.

Mission Statement
The Foreign Service is responsible for the implementation of Jamaica’s foreign policy, themanagement of Jamaica’s international relations and promotion of its interests overseas.

Diaspora Affairs Department
The Diaspora Affairs Department is engaged in programmes and projects aligned to the four coregoals of the National Development Plan: Vision 2030, which facilitates the involvement andintegration of Jamaica’s Diaspora in various aspects of national life. The Department also:

Facilitate multidisciplinary, multi-sectoral, inter-ministerial and agency collaboration on
Diasporic matters toward mainstreaming Diaspora affairs in national policy.

Operate as an information centre and contact point for Jamaican communities abroad.

Encourage and mobilize Jamaicans abroad to assist in the development of their
homeland.



Ensure creation of appropriate and conducive conditions for the return to Jamaica ofinterested Jamaicans, including 2nd and 3rd generation.



Increase the human capital available to Jamaica through the skills and talents of our
Diaspora.

TABLE OF CONTENTS
Introduction ------------------------------------------------------------------------------------------

1

Eligibility and Returning Residents Status -----------------------------------------------------

2

Documentary requirements:
General --------------------------------------------------------------------------------------Students -------------------------------------------------------------------------------------Involuntary Returned Migrants (deported migrants) -----------------------------

4
4

Definition of personal & household effects --------------------------------------------------

4

Definition of tools and trade ---------------------------------------------------------------------

5-6

Procedures for clearance of unaccompanied baggage ------------------------------------

6

Importation of motor vehicles:
Age limit ------------------------------------------------------------------------------------Classic car -----------------------------------------------------------------------------------Utility vehicles for agricultural use ---------------------------------------------------Applications for import licence --------------------------------------------------------Clearance procedures --------------------------------------------------------------------

7
7
8
9
9

Importation of pets and other animals --------------------------------------------------------

10

Importation of plants ------------------------------------------------------------------------------

10

Prohibited or banned substances --------------------------------------------------------------- 11-12
Restricted items ------------------------------------------------------------------------------------- 12-13
Procedure to obtain a Tax Registration Number (TRN) -----------------------------------

13-15

National Housing Trust (NHT) contributions ------------------------------------------------- 16-18
Directory of Jamaica Embassies and Consulates -------------------------------------------- 19-23
JAMPRO Trade and Invest Jamaica ------------------------------------------------------------- 23-24
Ministries, Departments and Agencies -------------------------------------------------------- 25-28
Returned Citizens Associations ------------------------------------------------------------------

29

Appendices ------------------------------------------------------------------------------------------- 30-38

Introduction

The Government of Jamaica continues its efforts to facilitate the return of all its nationals overseas
who are desirous of returning home to retire, work or invest in Jamaica. Over many years, wide
ranging mechanisms have been implemented to guide Returning citizens through the resettlement
process. This includes the establishment of a Department in the Ministry of Foreign Affairs andForeign Trade to render assistance to Returning Citizens. The Diaspora Affairs Department
therefore serves as an information centre and collaborates with a number of Government Agencies
for the smooth resettlement process. These include:

The Passport Immigration and Citizenship Agency (PICA) on matters relating tonationality, citizenship and immigration. Please visit www.pica.gov.jm for details on
their services.

Jamaica Customs Agency which deals with matters relating to eligibility forconcessions, and the importation and clearance of personal and household effects,
tools of trade, motor vehicles and other items. Please visit www.jacustoms.gov.jm forfurther details on their services and procedures.

The Trade Board Limited which deals with matters relating to the issuance of Import
Licences, including for motor vehicles. Please visit www.tradeboard.gov.jm for further
details.



The Ministry of Finance and the Public Service - developing the Government’s fiscal
and economic policy framework; collecting and allocating public revenues inclusive ofmatters relating to motor vehicle import policy and the duty regime.

Jamaica Promotions Corporation (JAMPRO), www.jamaicatradeandinvest.org mattersrelating to investment, export trade promotion and the establishment of businesses.

1

ELIGIBILITY AND REQUIREMENTS FOR RETURNING RESIDENT STATUS
In order for Citizens to qualify for Returning Resident status and benefit from concessions on
personal and household effects and tools of trade, the following requirements must be met:

Be a Jamaican national who has attained the age of eighteen (18) years



Have been resident overseas for the last three (3) consecutive years

Be returning to Jamaica to reside permanently



Non-Jamaican whose spouse is a Jamaican Returning Resident

A Jamaican who wishes to return home but had renounced his or her Jamaican citizenshipand can provide proof of previous Jamaican status.

One-time Benefit
This concession granted to Returning Residents is a one-time only benefit.
after migrating multiple times are not eligible for Returning Resident status.

Persons who return

RETURNING STUDENTS
 Returning Students who have attained the age of eighteen (18) years and who studied

abroad for more than one (1) year, but less than three (3) consecutive years and are
returning to Jamaica to reside permanently.
SPECIAL CASES

Non-Jamaican spouses or persons who qualify for Returning Resident status are afforded thesame concessions as their Jamaican partner. Both parties must have resided overseas for atleast three (3) consecutive years.
A couple will be treated as one family if they return together. Spouses who do not return
together but do so within three (3) years of each other are treated as one family and areentitled to only one (1) concession.

Involuntary Returned Migrants (deported persons) who have received a Deportation Orderfrom the country where they reside.

Eligibility to receive concessions as a Returning Resident is determined by the Jamaica Customs
Agency. This must be sought after arrival in Jamaica, and before beginning the process ofclearance of personal and household effects and tools of trade. The importation of items should
be done within six (6) months after the arrival of the Returning Resident.

2

It is necessary to attend an interview at the Returning Residents Unit of the Jamaica Customs
Agency at the Head Office in Kingston or Montego Bay. The following documents must be presented
at the interview:

Valid Jamaican passport. If recently issued, an expired passport must also be presented.

Valid non-Jamaican passport, which should be endorsed with an Unconditional Landing Stampby the Passport Immigration and Citizenship Agency (Immigration Section) unless a Jamaican
passport is available for presentation.



Documentary evidence to substantiate residence outside of Jamaica for at least the last three(3) consecutive years. Short visits to Jamaica for vacation do not affect eligibility;

Documentary evidence to substantiate intention to re-establish permanent residence inJamaica.



In the case of students, a letter from the university, college or educational institution attended,
confirming the duration of the course of study or time spent at the institution.



The Unaccompanied Baggage Declaration Form (C27) (obtainable at the airport/seaport on
arrival in Jamaica);

Taxpayer Registration Number Card (TRN)Validated Bill of Lading or Airway Bill

Documentary Evidence is not limited to the following:
ABROAD









Notarized Letter of Separation from employer
Tax returns for the last three (3) consecutive years
Tax returns transcripts from the relevant authority
Pay stubs (Jan, April, Aug & Dec), W2 and P45, P60 forms for the last three (3)consecutive years
Evidence of recent disposal of property
Current Retirement Papers/ Pension Advice/Social Security Letter
Proof of recent disposal of property (for example, Sale Agreement)
Separation letter from employer (with information on duration of employment) on
the company’s letter head duly stamped and signed
JAMAICA

Evidence of property owned in Jamaica
Contract or letter of employment from prospective employer in Jamaica.
Rental or Lease Agreement (along with rent receipt)3

Notarized Letter from prospective employer/ employment contract on the company’s
letterhead
 Residency letter from head of household certified by a Justice of the Peace (if livingwith a family member or friend)
STUDENTS

Copy of Transcript
Letter from institution attended confirming duration of course of study or time spent at that
institution
 Identification Card that was issued by the institution attended
INVOLUNTARY RETURNED MIGRANTS (DEPORTED JAMAICANS)
Deported Jamaicans are required to submit:







Deportation Order or Case Profile
Letter from the Passport, Immigration and Citizenship Agency (Deportation Unit)
Taxpayer Registration Number (TRN) Card
Valid Identification
Bill of Lading/Airway Bill
Unaccompanied Baggage Declaration (C27) form

IMPORTATION OF PERSONAL AND HOUSEHOLD EFFECTS
AND PROFESSIONAL EQUIPMENTPERSONAL AND HOUSEHOLD EFFECTS
Personal and household effects include personal items of clothing, adornment, toiletries, furnitureand household appliances, whether new or used, may be imported free of customs duty by aneligible Returning Resident. These are set out in Appendix A-1 of this Information Booklet.
Small household and other items carried as accompanied baggage, separate from the allowance forall travellers, are considered dutiable and may be detained until eligibility of Returning Resident
status has been confirmed by the Customs Agency.
PLEASE NOTE: Importation of building materials,
Tyres, Kitchen Cabinets, Motor Bikes and Automobiles
are NOT DUTY FREE.

4TOOLS OF TRADE

Tools of Trade are defined as instruments, tools, equipment, devices and machinery used in thenormal course and scope of a person’s profession, trade or occupation.
Returning Residents may import these items, either new or used, free of customs duty, with the
exception of applicable fees provided that the Returning Residents Unit of the Jamaica Customs
Agency is satisfied that:

the individual is qualified to use them;
the tools are of the type and quantity consistent with their profession, trade or occupation;and the tools are not being imported for sale or commercial exchange.
If it is intended to establish a business that will require the employment of additional labour, any
additional equipment that is required will not be classified as tools of trade and as such, isdutiable. Assistance in determining whether the intended items for importation comply with thedefinition of tools of trade may be sought from the Jamaica Customs Agency through ourEmbassies, High Commissions and Consulate Generals or the Diaspora Affairs Department. Such
requests for assistance should be accompanied by documentary evidence including:

Notarized certificate or diploma, from a recognized educational or training institution or
professional body.



Reference from a former employer or customer attesting to experience in the designatedfield;



Copies of professional or business directories in which the service offered is listed;

Details of the items. In the case of used equipment, an inventory of the items alongwith a professional valuation of their current condition;



Value should be provided, except in the case of equipment less than one year old, where
the original invoice from the supplier can be provided. Used equipment are those owned
and in use for a period of six (6) months or more.

A certified invoice is required for new equipment.

The determination of compliance is conveyed in writing, including an indication of the duty5

payable, if the items do not qualify for duty exemption. The definitive assessment of the items
however, can be made only on the clearance of the items. A concession for tools of trade may be
granted to each qualified individual within a family.

PROCEDURES FOR THE CLEARANCE OF UNACCOMPANIED BAGGAGE
Jamaica Customs Agency requires that for the clearance of unaccompanied baggage the follow arerequired:

An interview at the Returning Residents Unit of the Customs Agency. Full declaration of theitems must be made.



Inspection of the personal and household effects and tools of trade.

Provision of documentation to have approved Returning Resident status

Once granted there would be the release of the personal and household effects and tools of trade.

6

IMPORTATION OF MOTOR VEHICLESAny Jamaican over eighteen (18) years old may import two (2) motor vehicles, whether a motor car
and a light commercial unit or two light commercial units or a light commercial vehicle and a regularcommercial vehicle. Returning Citizens having used this facility within a current year would not be
eligible to import vehicles in the capacity of an individual until three (3) years after the date ofimportation as a Returning Resident.
NOTE | IMPORTERS MUST FIRST OBTAIN AN IMPORT LICENCE FROM THE TRADE BOARD
LIMITED BEFORE SHIPPING ANY VEHICLE or MOTORISED EQUIPMENT. Please consult
www.tradeboard.gov.jm for full details.

AGE LIMIT:

Used vehicles should not be more than five (5) years old for motor cars and six (6) years old
for light commercial vehicles (pick-ups, panel vans, SUVs, etc.) at the time of importation.

Returning Citizens, having gained their status from the Jamaica Customs Agency, are allowed
to import motor vehicles (cars and light commercial units) with model year not exceedingten (10) years. However, these vehicles must have been owned by the importer for aminimum period of six (6) months prior to the date of application for the import licence.



Approval of licences for motor vehicles that are older than the stipulated age limits will beat the discretion of the Trade Board Limited.

Classic/Antique: Once a motor vehicle is considered to be a classic car, the importer should
submit a recommendation from a registered local classic car club detailing the characteristicsof the vehicle that influenced their recommendation prior to the submission of an
application to the Trade Board Limited.

Prospective importers of utility vehicles for agricultural use seeking duty concession MUSTFIRST obtain approval through the relevant parish office of the Rural Agricultural
Development Agency (RADA) prior to importation. The Trade Board Limited requires
evidence of any duty concession granted at the time the application for an import licence issubmitted.

7An Import Licence is required from the Trade Board Limited for the importation ofoversized vehicles/heavy-duty trucks, tractors and trailers. The Trade Board’s website at
www.tradeboard.gov.jm provides details of allowable age at importation for these units.
Any application for units over the stipulated age range will be at the discretion of the Trade
Board Limited after liaising directly with the Island Traffic Authority (ITA).



The importation of motor vehicles which are considered to be in a damaged state or in asalvaged state is PROHIBITED.



Vehicles imported from countries in which vehicles are driven on the right-hand side of
the road, must be modified to allow the beam of the headlamps to reflect down on theleft horizontal plane or up and down on the vertical plane. In addition to the above,
importers of buses are also required to do modifications to allow passengers to enter/exiton the curbside of the road.



Import Licences have a validity of one (1) year, EXCEPT in the case of vehicles close to theage limit, in which case the licence is valid for the remaining portion of the given calendar
year.

THE TRADE BOARD WILL NOT ACCEPT RESPONSIBILITY FOR ANY BREACHES CITED BY CUSTOMS IF
THE APPLICANT IMPORTS A LICENSABLE ITEM BEFORE OBTAINING A PERMIT.

Applications must be accompanied by the following documents:Invoice from the dealer for a new vehicle.
Certificate of Title/Registration, Invoice or Bill of Sale.
Certified copies of one (1) form of identification which may be any of the following: Passport(bio-data pages), Driver’s licence (both sides) or Voter Identification Card.
Taxpayer Registration Number (TRN). A photocopy of both sides of the card, as below, mustbe submitted

ONLINE APPLICATIONS
8

Applications can be made online using the Trade Board Information System (TBIS). Payment for
the application can also be made using this system. Supporting documents such as invoices, bills of
sale, titles and cancellation certificates may be emailed or faxed to the Trade Board Limited.
Complete applications (include all the relevant documents) are processed within twenty-four (24)hours or three (3) working days of receipt by the Trade Board Limited. This excludes motor vehicles
the age limits of which fall outside of the MVIP and will be therefore be subjected toconsideration/discretion by the Trade Board Limited.
The Trade Board’s website:
www.tradeboard.gov.jm provides details on this system.

DOCUMENTATION AND PROCEDURE FOR CLEARANCE
Documents required for clearance include:










Import Licence
Title
Invoice from supplierBill of LadingBill of Sight
Tax Compliance Certificate (TCC) and Taxpayer Registration Number (TRN)-obtainable fromTax Administration Department.
Simplified Administrative Document (eSad) - This is electronic document on which all theparticulars of the motor vehicle/cycle, the name of the importer, shipping information and
the Customs duties are recorded. It is completed by the Customs Broker and submitted to
Jamaica Customs Agency.
Only a licenced Customs Broker can clear the vehicle as individuals are not permitted to doso.

9IMPORTATION OF OTHER ITEMSDOGS & CATS

Effective 14th September 2017, persons are allowed to import dogs and cats from countries otherthan the United Kingdom, based on stipulated guidelines. The new Regulations require that all dogs
and cats entering Jamaica Must be permanently identified with a microchip (ISO Standard 11784 or
Annex A Standard 11785) in addition to being vaccinated against rabies.
Persons wishing to import a dog or a cat require a Veterinary Import Permit from the Veterinary
Services Division of the Ministry of Industry, Commerce, Agriculture and Fisheries. Please visit the
Ministry’s website for further details.
http://www.moa.gov.jm/VetServices/Guidelines_Importation_Dogs_Cats_into_Jamaica.php



PLANTS & PLANT PRODUCTS(GROUND PROVISIONS, FRUITS AND
VEGETABLES, SEEDS OR OTHER
PLANTING MATERIAL, CRAFT ITEMS,TOOLS, EQUIPMENT)A phytosanitary Import Permit is required for the importation of plants and plant products (fruits
and vegetables) and other regulated articles such as wood packaging material, craft items, log andlumber. The permit must be obtained prior to the importation at a fee. The permit stipulates thecondition (s) of entry and other fees may be applicable such as customs and inspection fees uponentry.
Application for a PermitRegister online with the Ministry of Industry, Commerce, Agriculture & Fisheries (MICAF)
Trade site at www.moa.gov.jm/index.php

10







Once approved, apply electronically to Plant Quarantine/Produce Inspection Branch for plant
import permit
Import Permit Applications will be reviewed within 48 hours and the outcome
communicatedOnce approved, payment can be made electronically or manually at the Plant
Quarantine/Produce Inspection Branch Head Office at 193 Old Hope Road Kingston 6, St.
Andrew, Jamaica
The permit (with the stipulated conditions for entry) must be collected at 193 Old Hope Roador at the Montego Bay Export Complex at the Sangster’s International Airport.
The permit must be sent to the National Plant Protection Organization in the country oforigin (export) for certification according to the condition(s) of entry stipulated on thepermit.

Documentation and Certification for Clearance of Plant and Plant Products (and Regulated Article)








Original Import Permit (from Jamaica Plant Quarantine/Produce Inspection Branch)
Original Phytosanitary Certification (from exporting NPPO)
Commercial Invoice
Wood packaging material (wooden pallets, crates,) must treated and certified by the NPPOAll Plants Must be Bare Root and Soil free
All Commercial import requires an inspection receipt
Used tools and equipment must be free of soil, washed and sanitized

Non-Compliance
Any breach of the following could result in detention, confiscation, treatment destruction and or reexport. Any cost associated will be borne by the owner. Please notify the Plant Quarantine Produce
Inspection Branch prior to arrival at:
Tel: 876-977-6401/0637 (Head Office) or 876-924-8906 (Kgn) or 876-940-4146 (Mobay).
Email: ppq@micaf.gov.jm
PROHIBITED OR BANNED SUBSTANCES
The importation of equipment and appliances containing chlorofluorocarbons (cfcs) is
prohibited. Equipment such as refrigerators, freezers and air-conditioners for domestic,
commercial and motor vehicular use may fall in this category. Details of prohibited orbanned substances and/or goods may be obtained from the Trade Board Limited.



GENERAL GOODS
Returning Residents should also be aware of the possibility that certain goods might require
an import permit or other certification. Therefore, it is advisable to ascertain the status of aparticular item from the Trade Board in the event of any doubt.
11

PENALTIES FOR NON-COMPLIANCE WITH IMPORT REGULATIONS
The law provides for a number of stiff penalties for non-compliance and abuse of the regulations
and conditions relating to the concessions for Returning Residents. Penalties include punitive
customs duties, fines and confiscation of illegally imported items. For importing a motor vehicle
without a valid import permit, the penalty is a fine equivalent to three (3) times the value of thevehicle and seizure of the vehicle.

RESTRICTED ITEMS
Below is a list of items for which permits are required. Please note that this is subject to change as items areadded or removed periodically by the responsible Ministry, Department or Agency.
Restricted Items

Requirement

Issuing Agency

Meat/Animals

Permit/Certificate

Veterinary Services Division,
MICAF

Permit/Phyto Sanitary
Certificate

Plant Quarantine andProtection Unit, / Food
Storage and Prevention
from/of Infestation Division(MICAF)

Fruits, Vegetables, Plants &Plant Products

Permit/Phyto Sanitary
Certificate

Plant Quarantine andProtection Unit, MICAF

Ground Provisions

Permit/Phyto Sanitary
Certificate

Plant Quarantine andProtection Unit, MICAF

PermitPharmaceutical andRegulatory Affairs
Department (PRAD)/MOH
Trade Board (for specificchemicals)

Red Peas, Rice

Food, Chemicals, Drugs,
Cosmetics, Psychotropics,
Narcotics & Precursor
chemicals, Medical devices,
Food additives (Rawmaterial)
Explosives& Fireworks

Permit/Licence toImportProtective Security Unit MNS

876 977 0637
www.micaf.gov.jm

Email: ppq@micaf.gov.jm
876 977 0637
www.micaf.gov.jm

Email: ppq@micaf.gov.jm
876 977 0637
www.micaf.gov.jm

Email: ppq@micaf.gov.jm
876 633 7145
876-633-7433
Fx: 630 3630
martiny@moh.gov.jm
876 906 4908
Email: information@mns.gov.jm
www.mns.gov.jm

Trade Board

Permit/Licence toImportFirearm Licencing
Authority/
Jamaica Customs/
MNS/Trade Board

SwordsPermit/Import LicenceProtective Security Unit –MNS/Trade Board/Jamaica
Customs

Sugar

Licence

Trade Board

Firearms and accessories

Contact Telephone /Website / Email876 977 0637
www.micaf.gov.jm
Email:vsdpermits@moa.gov.jm

876 967 0507
876 927 5158-60/927 6057-9
Email: fla@cwjamaica.com
906-4908
Email: information@mns.gov.jm
www.mns.gov.jm
922-5140-8
www.jacustoms.gov.jm

12Restricted Items

Requirement

Issuing Agency

Coconut Derivatives, Oil
producing seeds, Edible Oils,
Soaps, Nuts- (Peanuts,
Almonds, Sunflowers)

PermitCoconut Industry Board

Motor Vehicles

Licence

Trade Board

Alcohol in Bulk

Spirit Pool Permit

Spirit Pool Association

Human Remains

KSAC Permit

Kingston & St. Andrew
Health Dept. MOH

Pesticides

PermitPesticides Control Authority

Milk Powder
Milk Based products

Licence
PermitTrade Board
Diary Development Board

Radio (Two-Way)

Licence/ApprovalSpectrum Management
Authority

Contact Telephone /Website / Email967 0507
926-1770
Email:
cocindbrd@cwjamaica.com
967-0507

www.moa.gov.jm/index.php
968-4455
Email: spoolas@cwjamaica.com
967-1100-1
922-2587
968-1281
pca@cwjamaica.com
www.caribpesticide.net
977-0637
www.micaf.gov.jm
967-7948
948 7800
948-5115
Fax: 922-4093
info@sma.gov.jm
www.sma.gov.jm

PROCEDURE FOR THE APPLICATION OF A TAXPAYER REGISTRATION NUMBER (TRN) –LOCAL
Requirements for Individuals:

Individuals must submit a completed and signed ‘Application for Taxpayer Registration (Individuals)– FORM 1 along with the following:
1. Passport or Driver’s License
2. National ID/Voter’s ID, Work ID, School ID, professionally produced certified, passport size
photograph or any other photographic ID MUST be used with Birth Certificate (and Marriage
Certificate or Deed Poll if applicable)
3. Self-employed persons need to submit their NIS card and If trade name is different fromapplicant’s name the Business Name Registration Certificate is needed
NB. Photographs must be certified by one of the following: Justice of the Peace, Minister of Religion/ Marriage Officer,
 Judge/ Resident Magistrate, Attorney-at-Law,
 Member of Parliament,
13







Parish Councillor,
Medical Doctor,
School Principal,
Civil Servant (SEG3 and above)
Police Officer at the rank of Inspector or above.

Photographs must also be certified within the past six months to be acceptable. Certification should
include the following: “certified to be a true photograph of ……………..,” name and title of Certifying
Officer, Signature of Certifying Officer, date of certification, Official Stamp of certifying officer (notrequired for JPs). JPs should quote their assigned JP numbers.
NB. Certified Photographs must be accompanied by a Declaration from the Certifying Official. The
address on application must match the address on Declaration by Certifying Official. A blankdeclaration can be collected from your local Tax Office or be printed from Tax Administration
Jamaica’s website www.jamaicatax.gov.jm.The completed application can be submitted at any tax
office islandwide.
PROCEDURE FOR THE APPLICATION OF A TAXPAYER REGISTRATION NUMBER (TRN) FROMOVERSEAS
Requirements for Individuals:
Individuals must submit a completed and signed ‘Application for Taxpayer Registration (Individuals)– FORM 1’ which can be accessed from www.jamaicatax.gov.jm with a valid form of identification(ID). Any of the following types of ID may be used:

Passport
Driver’s Licence

The identification should include the applicant’s full name, date of birth, photograph, signature andexpiry date.
This application should be signed by the applicant and mailed to the Taxpayer Registration Centre
with a valid, copy of his/her Passport or Drivers’ License notarized by a Notary Public or certified bya Jamaican Consular Officer at the nearest Jamaican High Commission/Embassy or Jamaican
Consulate General. The signature made by the applicant on the application for TRN must be
identical to the one on the supporting identification.
When the application is received by the Taxpayer Registration Centre, a TRN will be assigned and an
email will be sent to the client advising him/her of the TRN assigned.

14

A letter will then be prepared in approximately two weeks and subsequently mailed to theapplicant.
The completed application should be mailed to:Tax Administration Jamaica
Taxpayer Registration Centre
Shop 26-27 Ocean Boulevard
Kingston Mall
Kingston
Telephone numbers:+876 924-9280, +876 924-9281 or +876 922-3913
1-888-TAX-HELP (local), 1-888-GO-JATAX (USA)
Email: taxpayerregistrationcentre@taj.gov.jm

PROCEDURE FOR THE APPLICATION OF A TAXPAYER REGISTRATION NUMBER (TRN) ONLINE
Requirements for Individuals:
To apply for TRN online, visit the TAJ Website www.jamaicatax.gov.jm and log in to the TAJ Web
Portal, select the “Apply for a TRN” hyperlink from the e‐Services home page and follow the
information noted on the default “Instructions” page.
While the application may be submitted online, it is important to note that the application is notcomplete until all relevant documents have been submitted to one of Tax Administration Jamaica(TAJ)’s offices (Tax Collectorate).
The applicant has the option of sending a letter of authorisation with the application indicating thename of an individual in Jamaica that they would like to collect their TRN card, and the applicant
should also indicate on the application form which location is required for the third party to collectthe TRN Card. The third party is required to present identification to collect the card from thedesignated Tax Office within 3 weeks of receipt of application by the Taxpayer Registration Centre.

15

NATIONAL HOUSING TRUSTThe National Housing Trust was established in 1976 to provide affordable housing solutions for its
contributors. NHT offers low interest rate loans, which can be used in Jamaica to buy or build ahouse or buy land for home construction. Jamaicans who reside overseas and who are contributors
to the NHT may access home loans, after making at least 104 weeks’ (2 years) contribution.
How Much to ContributeEmployed Jamaicans living overseas contribute 3% of their monthly gross wages.
Self-employed individuals contribute 3% of net earnings (less business related expenses)
Employees of Jamaican High Commissions/Embassies contribute 2%.

The Benefits

A first time homeowner in Jamaica can obtain up to $4.5 million to buy a house. The
contributor may access up to $5.5 million if he/she is building a house or purchasing ahouse that is in a development that was completed after September 1, 2015.

An owner of a Jamaican home who has never received an NHT housing loan may obtain up
to $2.5 million to repair or expand a house. This loan can also be used to purchase a house or
lot on the open market or to purchase and install a solar energy system.



A qualified contributor can obtain up to $2.5 million to buy a residential lot.



Loans are offered at 0 to 6 percent interest rates.

Two qualified contributors can borrow from the NHT to buy a single property. You may also
access more loan funds from select housing financial institutions and combine this with your NHT
loan under the Joint Finance Mortgage programme. These institutions will process your loan
application on behalf of the NHT and approve your NHT loan without you attending the NHT’s
office. The institutions are:







CIBC First Caribbean International BankJN Bank
Scotia Jamaica Building Society
Sagicor Life Jamaica
Sagicor Bank
Victoria Mutual Building Society

16How to Register to Contribute
Go to http://www.nht.gov.jm/voluntary-contributors-application-form-overseas and download,
print and complete the Declaration of Income and the Contributors Questionnaire & CIF forms. Send
these along with notarised copies of the documents listed below to the Compliance Department of
any NHT office in Jamaica, or email to wecare@nht.gov.jm.








National Insurance (NIS) and TRN Cards
Employment/Job letter if you are employed
Evidence of your estimated weekly, monthly or yearly earnings if you are self-employed
Valid identification – such as driver’s licence or passport
One passport sized photograph
Proof of address
The first month’s contribution

Do not send original documents. A Notary Public, a Jamaican Consular Officer or a Justice of thePeace in Jamaica should sign all copies.
Alternatively, you may send all the documents and completed forms to a third party, who would
submit them to the NHT on your behalf. In this case, send also a notarized letter authorising thethird party to act on your behalf.
After your application is processed, you or your representative will be advised on theamount that is approved as your monthly contribution.

When & Where to make your payments
Each month’s payment is due by the 14th of the following month.
Payments can be made: online at www.nht.gov.jm using a Visa or MasterCard
 using personal or manager’s cheque. Cheques may take up to 30 days to clear
 at NHT offices
 through a standing order arrangement with a Jamaican bank

Loan Interest Rates
Interest rates on loans depend on your income at the time of application for the loan. The
following are theInterest Rates for the different Income Bands effective July 1, 2016:17

(New) Mortgagors 55 years&
older and contributing foraminimum of 10 years

INCOME BAND

Disabled

All Other(WEEKLY)

Persons

Jamaica’s Minimum

0%

0%

0%

Contributors

wage - $12,000.99$12,001- $20,000.99

0%

0%

2%

$20,001- $30,000.99 -

2%

2%

4%

4%

4%

6%

$30,001 & over

The Loan Interview
Visit www.nht.gov.jm/sites/default/files/Checklistfor_all_loan_types_rev._26May2014.pdf forthe checklist of documents you will need for your loan interview.
You may either attend the interview in person or give power of attorney to someone to act on
your behalf. If someone is representing you, you would also need to submit a medical report.
The form on which the medical report should be completed can be obtained be accessed atwww.nht.gov.jm or at any NHT office.

18

DIRECTORY
Ministry of Foreign Affairs and ForeignTrade
21 Dominica Drive, P.O. Box 624
Kingston 5
Tel: (876) 926 4220-8
Fax: (876) 929 6733
Website: www.mfaft.gov.jm
Diaspora Affairs Department
Email: diaspora.assistant@mfaft.gov.jm
Website: www.mfaft.gov.jm

JAMAICAN MISSIONS

Jamaican High Commission | LONDON |1-2 Prince Consort Road
London, SW7 2BZEnglandTel: 011 (44) 207 823 9911
Fax: 011 (44) 207 589 5154
Email: jamhigh@jhcuk.com
Website www.jhcuk.com

Jamaican High Commission | OTTAWA |Standard Life Building
151 Slater Street, Suite 1000 – 10th Floor
Ottawa, Ontario K1P 5H3
CanadaTel: 1 (613) 233 9311
Fax: 1 (613) 233 0611
Email: executiveassistant@jhcottawa.ca
Website: www.jhcottawa.ca
Jamaican Embassy | WASHINGTON |1520 New Hampshire Avenue, N. W.
Washington, D. C. 20036, USA
Tel:1 (202) 452 0660
Fax:1 (202) 452 0081
Email: contactus@jamaicaembassy.org
Website: www.embassyofjamaica.org

19

Jamaican Consulate General | MIAMI |842 Ingraham Building
25 South East 2nd Avenue
Miami33131, Florida, USA
Tel: (305) 374 8431-2
Fax: (305) 577 4970
Email: jamconmia@jamaicacgmiami.org
Website: www.jamaicacgmiami.org

Jamaican Consulate General, | NEW YORK |Jamaican Consulate General | TORONTO |767 Third Avenue, (2nd Floor)
New York10017, NY, USA
Tel: (212) 935 9000
Fax: (212) 935-7507
Email: cg@congenjamaica-ny.org
Website: www.congenjamaica-ny.org

303 Eglinton Avenue East
Toronto, Ontario M4P 1L3
Tel: 1 (416) 598 3008
1 (416) 698 3035/ 2639
Fax:1 (416) 598 4928
Email: consulgeneral@jcgtoronto.ca or info@jcgtoronto.ca
Website: www.congenjamaicatoronto.com

Jamaican High Commission | ABUJA |Plot 247 Muhammadu Buhari Way,
Central Area District,Abuja, Nigeria
Telephone: 011 234 9 780 6809
Email: jamaicanembassy@yahoo.com
Jamaican Embassy | BEIJING |Jian Guo Men Wai Diplomatic CompoundNo 1 Xiu Shui Street
Building 6, Room 6-2-72
Chaoyang District
Beijing, 100600
PEOPLE’S REPUBLIC OF CHINA
Telephone: 8610 653 2670 –
1/8610 6532 0667
Fax #: 8610 6532 0669
E-mail: embassy@jamaicagov.cn
Website: www.jamaicagov.cn

20

Jamaican Embassy | BERLIN |Schmargendorfer Strasse 32
12159 Berlin
Federal Republic of Germany
Tel: 011-49-308599450 or 1
Fax: 011-49-3085994540
E-Mail:info@jamador.de

Jamaican Embassy | BRASILIA |SHIS QL 02, Conjunto 04, Casa 02
CEP 71.610-045
Lago Sul, Brasilia DF
BRAZIL
Telephone: (011 55) 61 2192 9772
Fax: (011 55) 61 2192 9772)
E-mail address: jamaicanembassy.brazil@gmail.com or
embajam@jamaicanembassy.br.com

Embassy of Jamaica | BRUSSELS |Jamaican Embassy | CARACAS |Jamaican Embassy | GENEVA |Avenue Hansen-Soulie, 771040 Brussels, Belgium
Tel: 011 (322) 230-1170 or 011 (322) 230-1317 or 011 (322) 230-4536
Fax: (322) 234 – 6969
Email: emb.jam.brussels@skynet.be or registrar@jamaica-brussel.be

Edificio "Los Frailes"
Piso 5, Calle
La Guairita, Urb. Chuao
Caracas, VENEZUELA
Tel: 011 (58) 212 991-6055 or 011 (58) 212 991 6133
Fax: 011 (58) 212 991 6055
E-mail:embjaven2@gmail.com

23 Avenue de France
1202 Geneva
Tel: 011 41 22-908 0767
Fax: 011 41 22-738 4420
Email: info@jamaicamission.ch or consul@jamaicamission.chJamaican Embassy | HAVANA |Calle 22 No. 503
E/5ta y 7ma
Miramar, Playa
Ciudad de La Habana
Tel: 011 537-204-2908/204-6959
Fax: 011 537-204-2531
E-Mail: viceconsulembjmcub@gmail.com / visasembjmcub@gmail.com orstudentsembjmcub@gmail.com

21

Jamaican Embassy | KUWAIT CITY |Jamaican Embassy | MEXICO CITY |Block 8, Street 809
House No. 19
Zahra, Kuwait CityKUWAIT
Mailing Address:
P.O. Box 228
Al-Zahra 47453
South Surra, KUWAIT
Tel: 011-965-2524 4261 or 011-965 2524 4264
Fax: 011-965-2524 4136
E-Mail:embjmkwt@gmail.com / ministercounsellor.embjmkwt@gmail.com

Paseo de las Palmas 1340
Lomas de Chapultepec
Delegacion Miguel Hidalgo
C. P. 11000
Tel: 011 52 55 5250-6804 or 55 5250-6806
Fax: 011 52 55 5250-6160
E-Mail: embjamex@gmail.com / counsellor.embjamex@gmail.com

Jamaican High Commission | PORT OF SPAIN |2 Newbold Street
St Clair, Port of Spain
Tel: 1 868-622-4995
Fax: 1 868-622-9043
E-Mail: jamaica@jhcpos.org / counsellor@jhcpos.org
Jamaican High Commission| PRETORIA |Private Bag X5, Hatfield 0028
3rd Floor, MIB Building
1119 Burnett Street
Hatfield, Pretoria
SOUTH AFRICA
Tel: 011 27 (0) 12 366 8511 OR 27 12 366 8500
Fax: 011 27 (0) 86 509 6908
Email: info@jhcpretoria.co.za

Jamaican Embassy | COLOMBIA |Avenida 19 No. 108-45
Oficina 304
Santafé de Bogotá, D.C., Colombia
Tel: 571-612-3598/3396 or 743 5234
Fax: 571- 612-3479
Email: info@embajadadejamaicacol.com /consulado@embajadadejamaicacol.com (Consular)

22

Jamaican Embassy | SANTO DOMINGO |Jamaican Embassy | TOKYO |Avenida Sarasota No. 36
Edificio Plaza Kury, Suite 304
Ensanche Bella Vista
Santo Domingo
DOMINICAN REPUBLIC
Telephone: 1 809-567-7770
Fax: 809-620-2497
Email:embjamaica@jamaica-rd.com or jamaica@jamaica-rd.com

Toranonon Yatsuka Building, 2F
1 - 11 Atago 1 - Chome
Minato-Ku
Tokyo 105 - 0002
JAPAN
Tel: 011 813-3435-1861
Fax: 011 813-3435-1864
E-mail:mail@jamaicaemb.jp
Website: www.jamaicaemb.jp

JAMPRO - TRADE AND INVESTMENT JAMAICA
Jamaica: Kingston
Head Office
18 Trafalgar Road
Kingston 10, Jamaica W.I.
Phone: +1 876 978 7755; 978-3337
Toll Free: +1 877 INVESTJA (468 4352)
Fax: +1 876 946 0090
Email: info@jamprocorp.com
Jamaica: Montego Bay | UGI Building
30 Market Street, 2nd Floor,
Montego Bay, St. James
Jamaica W.I.
Phone: +1 876 952 3420
Fax: +1 876 952 1384
Email: jampromobay@jamprocorp.com
Website: www.jamaicatradeandinvest.org

23

UK: London
JAMPRO/Jamaica Trade Commission
1 Prince Consort Road,
London SW7 2BZ, England
Phone: + 44 020 7 584 8894
Fax: + 44 020 7 823 9886
Email: jamprouk@jamprocorp.com

North America: Toronto, Canada
JAMPRO North America
303 Eglinton Avenue East, 2nd Floor
Toronto, Ontario, M4P 1L3, Canada
Phone: 416-932-2200, 416-598-3008 Ext: 232 & 239
Fax: 416-932-2207
Toll Free: 877-744-2208
Email: jamprocanada@jamprocorp.com

24

GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES

Ministry of Economic Growth and Job Creation

Ministry of Finance & the Public Service

The Towers
25 Dominica Drive
Kingston 5
Tel: (876)926-1590
Fax: (876) 926-4449
Email: info@megjc.gov.jm
Website: www.mwh.gov.jm

30 National Heroes Circle
Kingston 4
Tel: (876) 922 8600-9
Fax: (876) 922 7097
Email: mofps.pr@mof.gov.jm
Website: www.mof.gov.jm

Ministry of National Security
Mutual Life Building (North Tower)
2 Oxford Road
Kingston 5
Tel: (876) 906 4908-31
Fax: (876) 906 1712 / (876) 906 1715
Email: information@mns.gov.jm
Website: www.mns.gov.jm

Passport, Immigration & Citizenship Agency (PICA)

Tel:

25C Constant Spring Road
Kingston 10
Tel: (876) 906 1497 / (876) 754 5092
Fax: (876) 906 4372
Email: info@pica.gov.jm
Website: www.pica.gov.jm

Ministry of Education, Youth and Information

Ministry of Health

2A National Heroes Circle
Kingston 4
Toll free: 1(888)991-2070
Tel: (876) 922-1400-1
Website: www.moe.gov.jm

RKA Building
10-16 Grenada Way,
Kingston 5
Tel:(876) 633-8172 / (876) 633-7771
Website: www.moh.gov.jm

Ministry of Industry, Commerce, Agriculture andFisheries

Office of the Commissioner of Police

4 St. Lucia Avenue,
Kingston 5
Tel: (876) 968-7116
Fax: (876) 960-7422& Hope Gardens, Kingston 6, (876)9271731 - 8
Email: communications@micaf.gov.jm
Website: www.micaf.gov.jm

Ministry of Labour and Social Security
Labour Division101-103 Old Hope Rd
Kingston 6
Tel: (876) 927-4421 - 4(876) 926-8793
Fax: (876) 927-7516
Email: ccuops@jcf.gov.jm ; mail@jcf.gov.jm
Website: www.jcf.gov.jm

Trade Board Limited
Air Jamaica Building25

1F North Street,
KingstonTel: (876) 922-3500-14
Fax: (876) 922-6902 / 922-0996
Social Security Division
14 National Heroes Circle
Kingston 4
Tel: (876) 922-8000-13
Toll Free: 1 888 991-2089
Fax: (876) 922-6902 / 922-0996

Ministry of Culture, Gender, Entertainment and Sport
4-6 Trafalgar Road
Kingston 5
Tel: (876) 978 5347, 946 9351
Fax: (876) 978 7881
Email: publicrelations@mcges.gov.jm
Website: www.mcges.gov.jm

10th Floor
72 Harbour Street,
KingstonTel: (876) 967-0507 / (876) 967-0674
Toll free: 1 888 367-8247
Fax: (876) 948-5441 / (876) 948-7486
Email: info@tradeboard.gov.jm
Website: www.tradeboard.gov.jm

Ministry of Science, Energy, & Technology
PCJ Building
36 Trafalgar Road
Kingston 10
Tel: (876) 929 8990
Fax: (876) 960 1623
Email: info@mset.gov.jm
Website: www.mstem.gov.jm

National Housing Trust

Ministry of Local Government and Community
Development

4 Park Boulevard
Kingston 5
Jamaica
Tel: (876) 929-6500 – 9, 960-4010-23
Toll free (US only) 1-800-858-3219
Customer care: (876)754-7086
Email: wecare@nht.gov.jm
Website: www.nht.gov.jm

85 Hagley Park Road
Kingston 10
Tel: (876) 754 0992-9
Fax: (876) 754 1021
Email: communications@mlge.gov.jm
Website: Communications@Mlgcd.Gov.Jm

Rural Agricultural Development
Authority (RADA)
Hope Gardens
Kingston 6
Tel: (876) 977 1158-62
Fax:(876) 970 4660
Email: executive@rada.gov.jm
Website: www.rada.gov.jm

National Land Agency
8 Ardenne Road
Kingston 10
Tel: (876) 750-5263 / (876) 946-5263
Email: asknla@nla.gov.jm
Website: www.nla.gov.jm

26

PUBLIC AND PRIVATE SECTOR AGENCIES
Jamaica Customs Agency |Returning Residents Unit
Customs House, Newport East
Marcus Garvey Drive
P.O. Box 466
Kingston 15
Tel: (876) 7503005,750 3098
Fax: (876) 922-7600
Email: rru@jacustoms.gov.jm
Website: www.jacustoms.gov.jm

Collector of Customs, Montego Bay |18 B Howard Cooke Boulevard
Revenue Service Centre Building
P.O. Box 232
Montego Bay, St. James
Tel: (876) 952 3080
Fax: (876) 9792827

Registrar General’s Department |Twickenham Park
SpanishTown
St. Catherine
Tel:876-749-0550, 876-619-1260
Email: information@rgd.gov.jm
Website: www.rgd.gov.jm
Consumer Affairs Commission |34 Trafalgar Rd Kingston 10
Tel: (876) 906 5425
Fax: (876) 906 7525
Email: info@cac.gov.jm
Website: www.consumeraffairsjamaica.com

Fair Trading Commission |52 Grenada CrescentKingston 5
Tel: (876) 9600120-4
Fax: (876) 9600763
Email: ftc@cwjamaica.com
Website:www.jftc.com
Customs Brokers & Freight Forwarders Association of Jamaica |Unit 1, 14-16 First Street
Kingston 13
Tel: (876) 901 3712, (876) 901 8783 (876) 923 4665
Fax: (876) 937 4779
Email: info@cbffaj.net/cbffaj@gmail.com
Website: www.cbaj.net

27

Real Estate Board/Commission of Strata Corporations |1 Surbiton Road
Kingston 10
Tel: (876) 9269748/9
Cell: (876) 391 9937 (DIGI) / (876) 312 8971 (LIME)
Fax: (876) 926 0010
Website: www.reb.gov.jm
Email:info@reb.gov.jm
Jamaica Public Service Company Limited |National Water Commission |6 Knutsford Boulevard
Kingston 5
Tel: (876) 926 3190 / 1 888 225 5577
Fax: (876) 968 3337 / (876) 926 6710
Email: calljps@jpsco.com
Website: www.jpsco.com

4 Marescaux Road
Kingston 5
Tel: (876) 929 5430 - 5
Toll Free: 1 888 225-5692
Email: customercareservices@nwc.com.jm
Website: www.nwcjamaica.com

28

RETURNED CITIZENS ASSOCIATIONSNational Association of Returned Citizens |Mrs. Gertrude Thelwell
President
Santa Cruz PO
St. Elizabeth.
Tel: (876) 966 2304/877 3325
Email: mailto:nbthelwell@yahoo.com

Jamaica Association for the Resettlement of Returning Residents |Mr. Percival Latouche
President
3 Cargill Avenue
Kingston 10
Telephone: (876) 754 3790, 925 7277
Cell: (876) 352 2509
Email:info@ja-arr.com / latouche.percival@gmail.com
Website: www.ja-rrr.com

29

APPENDIX

Allowances for Duty Free ImportationFor Long Term Returning Residents
Personal & Household Effects
QUANTITY
6432DESCRIPTIONQUANTITY

Bedside Tables
Lamps for Bedside Tables
Verandah Chairs
Bedroom Chairs
Hassocks
Rugs
Wall paintings
Lamps for Dressers
Dressers
Clothes Hampers
Clothes Iron
Bathroom Scales
Fans (Ceiling or Standing)Chandeliers
Shelf Units (Bathroom)
Wall Clocks
End Tables
Canister Sets
Portable Radios/Tape Recorders
Television Sets
Video Recorders
Kitchen Stools
Wardrobes
Chest of Drawers

1each

DESCRIPTION
Component Set (including Compact Disc
Player)Ornamental Telephone
Telephone Answering MachineVideo Camera/Camcorder
Microwave Oven
Stove (Gas or Electric)
Refrigerator
Dish Washer
Washing Machine
Dryer
Kitchen Table
Deep Freezer
Water Heater
Air Conditioning Unit
Living Room Set
Coffee Table
Couch
Curio/Display Cabinet
Whatnot
Breakfront
Sofa Bed
Piano or Organ
Dining Room Set (Table & Chairs)
Side Board
Liquor Trolley
Patio Set
Lounge Chair
Nest of Tables
Desk
Chair
Bookcase
Typewriter and Stand
Filing Cabinet
Safe
Personal Computer & Computer Stand
Printer & Printer Stand
Recliner
Step-on Stand
Sewing Machine
SergerIroning Board

30

QUANTITY
1 each1 eachDESCRIPTION
Lawn Mower (not including type which can be
driven)Generator
Floor Polisher
Vacuum Cleaner
MirrorBarbecue Grill
Water Pump
Ladder
Hot Plate
Baby Crib
Play Pen
High Chair
Rocking Chair
BicycleFish Tank
Toaster
Hair Dryer
Blow Dryer
Pressure Cooker
BlenderFood Processor
Coffee Maker
Percolator
Electric Can Opener
Can Cutter (non-electric)
Kitchen Scale
Electric Juicer
Electric Knife
Electric Kitchen Saw
Other small electrical appliances for domestic use.

QUANTITYDESCRIPTION
1 King-size or Queen-sizeBedand2 Double
BedsOr4 Single Bedsor Double Beds

A reasonable Carpets and Carpet Underlay
quantity
DrapesBlindsCutlery
Chinaware
CrystalHousehold Linen
Pots & Pans
Exercise equipment for use at home
Garden Tools
Musical Instruments
Household Repair Tools

31

Allowances for Duty Free Importation
For Students
QUANTITY
A reasonable quantity
1 eachDESCRIPTION
Used household effects
Musical Instruments
Television Set
Video Recorder
Component Set (including CD Player)
Personal Computer
Personal Computer Stand
Printer
Printer Stand32

APPENDIX B

Rates of Custom Duty
Personal and Household Effects
The following rates of Customs Duty are provided as a guide to the amount payable in the event that you wish tobring in more than the quantity allowed for duty-free importation of Household and Personal Effects by a Returning
Resident.ID = Import Duty

DESCRIPTION
Personal Computers
Printers
Electric knives
Electric kitchen saws
Lawn mowers (not typedriven)Generators
Water Pump - Hand pump-water pump for motor car
Garden Tools (eg. Plastic
shovels)
Household repair tools
Typewriters
Typewriter and stands
Facsimile machine
Sewing machine
Sergers
Ornamental telephones
Telephone answeringmachines
Musical instruments (guitar,
violin, pianos, organs except
steel band instruments
Safes
Filing cabinet
Exercise equipment(for home use)
Television sets (below 32”)
Television sets
(32” and above)
Components sets(incl. CD players)
Portable radios
Tape recorders
Video cameras/camcorders
Microwave ovens
Stoves (Gas or electric)
Refrigerator/
Freezer
Dishwashers
Washing machines

RATES OFDUTY
(INCL. GCT)OTHER FEES-STANDARD COMPLIANCE
FEE (SCF) ENVIRONMENTAL LEVY
(ENVL), CUSTOMS ADMIN FEE (CAF)(%)

Import Duty %

GCT %

20
20

16.5
16.5
16.5
16.5

5
20

TOTAL DUTIES AND FEES
SCT %

ENVL
%

Aggregate
Duty %

0.3
0.3
0.3
0.3

0.5
0.5
0.5
0.5

17.43
17.43
40.73
40.73

0.5

17.43

16.5
16.5
16.5
16.5

0.3
0.3
0.3

0.5
0.5
0.5

17.43
17.43
40.73

16.5

0.3

0.5

17.43

16.5
16.5
16.5

0.3

0.5
0.5
0.5
0.5

17.43
17
17

16.5

17

5

16.5
16.5

0.3

0.5
0.5

17
23.25

20

16.5

0.3

0.5

40.73

10

16.5

0.3

0.5

29.08

10

16.5
16.5

0.3
0.3

0.5
0.5

17.43
29.08

10

16.5

0.3

0.5

29.08

20

16.5

0.3

0.5

40.73

20

16.5

0.3

0.5

40.73

20

16.5

0.3

0.5

40.73

20
20
20
20
20
20
20
20
20

16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5

0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3

0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5

40.73
40.73
40.73
40.73
40.73
40.73
40.73
40.73
40.73

33

DESCRIPTION
DryersKitchen tables
Coffee tables
Couches
Display/curio
Cabinet (whatnots)
Breakfronts
Sofa beds
Hassocks
Dining rooms sets(tables and chairs)
Side boards
Liquor trolleys
Verandah chairs
Lounge chairs
Nest of tables
Patio sets
Desk and chairs
Book cases
Recliners
Step-on-stands
Typewriter stands
Computer stands
Printers
Carpets and under Layers
DrapesBlinds – Plastics-steel- roller blinds of wood
- other wooden blinds
Cutlery – of precious
Metal (sliver, gold)
Ceramics
Chinaware
Glassware
Crystal ware – drinking glassof crystal lead
Household Linen
Pots and pans
Wall paintings and otherworks of art
Ironings Boards
Clothes Hamper
Fans (Ceiling)
Mirrors – framed-Unframed
Barbeque Grills
Ladders Wood/SteelClothes Irons
Hair/Blow Dryers
Pressure Cookers
Blenders

RATES OFDUTY
(INCL. GCT)OTHER FEES-STANDARD COMPLIANCE
FEE (SCF) ENVIRONMENTAL LEVY
(ENVL), CUSTOMS ADMIN FEE (CAF)(%)

Import Duty %

GCT %

20
20
20
20
20
20
20
20
20

TOTAL DUTIES AND FEES
SCT %

ENVL
%

Aggregate
Duty %

16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5

0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3

0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5

40.73
40.73
40.73
40.73
40.73
40.73
40.73
40.73
40.73

20

16.5

0.3

0.5

40.73

20
20
20
20
20
20
20
20
20

16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5

0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3

0.5
0.5
0.5
05
0.5
0.5
0.5
0.5
0.5

40.73
40.73
40.73
40.73
40.73
40.73
40.73
40.73
40.73

20

16.5

0.3

0.5

40.73

20
20
20

16.5
16.5
16.5
16.5

0.3
0.3
0.3
0.3

0.5
0.5
0.5
0.5

40.73
17.43
40.73
40.73

20

16.5

0.3

0.5

40.73

20

16.5

0.3

0.5

40.73

20
20
20

16.5
16.5
16.5

0.3
0.3
0.3

0.5
0.5
0.5

40.73
40.73
40.73

20

16.5

0.3

0.5

40.73

20
20

16.5
16.5

0.3
0.3

0.5
0.5

40.73
40.73

20
20
20
20
5
15
20
20
20
20
20
20

16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5

0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3

0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5

40.73
40.73
40.73
40.73
23.25
34.90
40.73
40.73
40.73
40.73
40.73
40.73

34

DESCRIPTION
Food Processors
Percolators/Coffee Makers
Canisters
Electric/Can Openers
Kitchen Scales
Wall Clocks
Video Recorders
Shelf Units
Rugs
Chandeliers
Baby Cribs
Bathroom Scales
Play Pens
High ChairsRocking Chairs
BicyclesFish Tanks
Toasters
Floor Polishers
Vacuum Cleaners

RATES OFDUTY
(INCL. GCT)OTHER FEES-STANDARD COMPLIANCE
FEE (SCF) ENVIRONMENTAL LEVY
(ENVL), CUSTOMS ADMIN FEE (CAF)(%)

Import Duty %

GCT %

20
20
20
20
20
20
20
20
20
20
20
20
20
20
5
20
20
20
20

16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5

TOTAL DUTIES AND FEES
SCT %

ENVL
%

Aggregate
Duty %

0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3

0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5

40.73
40.73
40.73
40.73
40.73
40.73
40.73
40.73
40.73
40.73
40.73
17.43
40.73
40.73
40.73
23.25
40.73
40.73
40.73
40.73

35

MOTOR VEHICLE RATESREVISED W.E.F MAY 1, 2014
INDIVIDUAL IMPORTERS

GAS: Motor cars, Station wagons, Estate cars, Limousines, Range Rover,
SUV & Vehicles of Similar Construction
ITEM DESCRIPTION
1000 cc and Below
Exceeding 1000 cc but NOT
Exceeding 2000 cc
Exceeding 2000 cc but NOT
Exceeding 3500 cc
Exceeding 3500 cc

AGGR DUTY

IMP DUTY

SCT

GCT

54%

20%

10%

16.5%

68%

20%

20%

16.5%

82%

20%

30%

16.5%

82%

20%

30%

16.5%

AGGR DUTY
61%

IMP DUTY
10%

SCT
25%

GCT
16.5%

GAS: BusesITEM DESCRIPTIONAll Passenger Seats

GAS: Imported by Franchise Holders Licensed for use as Public Passenger Transport
ITEM DESCRIPTION
10-14 Passenger Seats
15-24 Passenger Seats
25 and over Passenger Seats

AGGR DUTY
41%
35%
11%

IMP DUTY
10%
10%
10%

SCT
10%
5%
0%

GCT
16.5%
16.5%
0.0%

AGGR DUTY

IMP DUTY

SCT

GCT

61%

10%

25%

16.5%

35%

10%

5%

16.5%

41%

10%

10%

16.5%

35%
90%

10%
30%

5%
25%

16.5%
16.5%

97%

30%

30%

16.5%

GAS: Vans, Trucks, Hearses
ITEM DESCRIPTION
Panel Vans/Window Vans,NOT Exceeding 2032 KG.
Panel Vans/Window Vans,
Exceeding 2031 KG.
Trucks NOT Exceeding 2000
KG.
Trucks Exceeding 2000 KG.
Hearses Exceeding 2032 KG
Hearse NOT Exceeding 2032
KG.

36

GAS: Pick Ups
ITEM DESCRIPTION
Compact Pickup Under 1850
KG Unladen Weight
Pickup 1851-2200 KG Unladen
WeightPickup Over 2200 KG Unladen
WeightAGGR DUTY

IMP DUTY

SCT

GCT

40%

20%

0%

16.5%

68%

20%

20%

16.5%

96%

20%

40%

16.5%

GAS: Tractor Heads and Special Purpose Vehicles
ITEM DESCRIPTION
Special Purpose Vehicles
Tractor Heads

AGGR DUTY

IMP DUTY

SCT

GCT

34%
29%

0%
0%

15%
10%

16.5%
16.5%

Energy Efficient Vehicles
ITEM DESCRIPTION
HybridElectric Vehicle

AGGR DUTY

IMP DUTY

SCT

GCT

40%
52%

20%
30%

0%
0%

16.5%
16.5%

AGGR DUTY

IMP DUTY

SCT

GCT

41%
29%

20%
10%

0%
0%

16.5%
16.5%

Motor Cycles
ITEM DESCRIPTION
Cycles 300 cc and Over
Cycles 0-299 cc

DIESEL: Motor cars, Station wagons, Estate cars, Limousines, Range Rover, SUV & Vehicles of Similar
Construction
ITEM DESCRIPTIONAGGR DUTY

IMP DUTY

SCT

GCT1000 cc and Below
Exceeding 1000 cc but NOT
Exceeding 2000 cc
Exceeding 2000 cc but NOT
Exceeding 2200 cc
Exceeding 2200 cc but notexceeding 3500 cc
Exceeding 3500 cc

40%

20%

0%

16.5%

54%

20%

20%

16.5%

54%
68%

20%
20%

30%
30%

16.5%
16.5%

68%

20%

20%

16.5%

37

DIESEL: BusesITEM DESCRIPTIONAll Passenger Seats

AGGR DUTY
48%

IMP DUTY
10%

SCT
15%

GCT
16.5%

DIESEL: Imported by Franchise Holders Licensed for use as Public Passenger Transport
ITEM DESCRIPTION
10-14 Passenger Seats
15-24 Passenger Seats
25 and over Passenger Seats

AGGR DUTY
29%
29
11%

IMP DUTY
10%
10%
10%

SCT
0%
0%
0%

GCT
16.5%
16.5%
0.0%

AGGR DUTY

IMP DUTY

SCT

GCT

48%

10%

15%

16.5%

35%

10%

5%

16.5%

35%
29%
67%

10%
10%
30%

5%
0%
10%

16.5%
16.5%
16.5%

67%

30%

10%

16.5%

AGGR DUTY

IMP DUTY

SCT

GCT

40%

20%

0%

16.5%

54%

20%

10%

16.5%

82%

20%

30%

16.5%

DIESEL: Vans, Trucks, Hearses
ITEM DESCRIPTION
Panel Vans/Window Vans,NOT Exceeding 2032 KG.
Panel Vans/Window Vans,
Exceeding 2031 KG.
Trucks NOT Exceeding 2000
KG.
Trucks Exceeding 2000 KG.
Hearses Exceeding 2032 KG
Hearse NOT Exceeding 2032
KG.
DIESEL: Pick Ups
ITEM DESCRIPTION
Compact Pickup Under 1850
KG Unladen Weight
Pickup 1851-2200 KG Unladen
WeightPickup Over 2200 KG Unladen
Weight

DIESEL: Tractor Heads and Special Purpose Vehicles
ITEM DESCRIPTION
Special Purpose Vehicles
Tractor Heads

AGGR DUTY

IMP DUTY

SCT

GCT

34%
17%

0%
0%

15%
0%

16.5%
16.5%

Note: Customs administrative fee for new vehicles is JMD $64,075.00 and used vehicles is JMD$ 66,987.50

Diaspora Affairs Department
Ministry of Foreign Affairs and Foreign Trade
Revised 9th November 201738