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;
b. have been resident overseas for not
less than three (3) consecutive years;
and
c. be returning to Jamaica to reside permanently.
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:
- your
passport;
- such
documentary evidence as may substantiate
your permanent residence outside of
Jamaica for more than three (3) consecutive
years. Note that short visits to Jamaica
for vacations, et cetera will not
affect your eligibility;
- such
documentary evidence as may substantiate
your intention to re-establish permanent
residence in Jamaica;
- in
the case of a student, you will also
have to provide a letter from your
university, college or educational
institution confirming the duration
of your course of study or time spent
at that institution; and
- the
Unaccompanied Baggage Declaration
Form (C27) which you received at the
airport on arrival in Jamaica.
If
you are a Returning Resident then call
or visit the Returning Resident's Unit
at:
Jamaica
Customs Department
P.O. Box 466
Marcus Garvey Drive, Newport East
Kingston 16
Jamaica, W.I.
(876) 922-5140-9