Who Qualifies?

To qualify:

• A Jamaican national must be at least 18 years old and must have resided overseas for the last three consecutive years.
• Jamaican students aged 18+ who studied abroad for more than one year but fewer than three years and are returning permanently.
• A non-Jamaican spouse of a Jamaican Returning Resident may also be considered.
• A Deportee who has lived overseas for the last three years is eligible.
• Returning married couples (or one spouse within three years of the other) are treated as one family and are granted only one concession.

Required Documentation

To apply, submit the following to the Jamaica Customs Agency - Returning Residents Unit:

• Valid Jamaican passport (or foreign passport with unconditional landing stamp).
• Validated Bill of Lading or Airway Bill.
• Taxpayer Registration Number (TRN).
• Tax returns for the last 3 years (with W2/1099, T4, P60, etc.).
• Tax Return Transcript from relevant authority.
• Letter of separation from employer (signed, on company letterhead).
• If applicable, retirement papers, pension advice, or social security letter.
• Proof of residency abroad and local Jamaican address.

Online Application

The online application process for Returning Residents involves several steps:

Visit the Jamaica Customs Agency website and select the online booking portal. There, you'll register by entering your first name, middle name, surname, and email address.

Upon successful registration, you'll receive a confirmation email containing a username, password, and an application URL.

Then complete and upload the application form along with all the required documents.

After submission, your application will be processed, and you'll receive an email indicating whether it has been approved or denied. An interview may be scheduled via the online portal if necessary.

Once approved, you'll receive an exemption notice, which is essential for clearing your shipments. A licensed customs broker or authorised agent will then prepare the customs declaration for submission to the automated system for customs data.

Entitlements & Concessions

Returning Residents are stated to "benefit from the concession afforded to Returning Residents."

A full list of personal goods and household effects eligible for concessions can be found here. It covers:

• Household furniture
• Household appliances
• Electronic items
• Garden tools
• Interior decoration and fittings

Motor Vehicles

Returning Residents can import motor vehicles. The Motor Vehicle Importation Policy is primarily administered by the Trade Board Limited, which is responsible for granting Import Licences for motor vehicle importation. This licence must be obtained prior to the vehicle's importation.

Qualified applicants are entitled to this concession only once. According to requirements:

• Motor vehicles up to 10 years old can be imported.
• Returnee imported motor vehicles are subject to full duty and taxes.
• All returnees are also subject to an interview.
• The benefit of importing a motor vehicle should be claimed within six months after approval has been granted.

Returnee Students

Returning students are entitled to a reasonable quantity of used household effects.

In addition, they are permitted to import one of each of the following electronic items, new or used:

• One television set
• One video recorder
• One component set
• One personal computer
• One computer stand
• One printer and stand
• A reasonable quantity of musical instruments

Jamaican students aged 18 or older who have studied abroad for more than one year but fewer than three consecutive years and are returning to reside permanently also qualify.

Returning students are required to present specific documents to claim their entitlements. These include their:

• Transcript or certification
• Student’s I-20 form
• A confirmation letter of attendance from their last institution of study
• An identification card issued by the institution

Other essential documents are their:

• Passport
• Taxpayers Registration Number (TRN)
• Proof of local address in Jamaica
• A validated Bill of Lading or Airway Bill

Deportee Returnees

For deportees, the necessary documentation for their belongings includes:

• Their Deportation Order
• A case file
• Their TRN
• Identification (such as a passport, picture certified by a Justice of the Peace, Driver's Licence, or Voter's Identification)
• A validated Bill of Lading or Airway Bill

Deceased Returnees

For deceased estates, the family of the deceased is entitled to import USED personal and household effects, such as worn clothing and used appliances of the deceased. To do so, they must submit:

• A Death Certificate
• A Passport or Proof of Jamaican Nationality
• A letter from a Notary Public substantiating the individual's death

Pets & Plants

Importing pets and plants into Jamaica requires specific permits from the Ministry of Agriculture.

For pets and other animals, an Import Permit from the Veterinary Services Division of the Ministry of Agriculture is mandatory prior to importation.

Similarly, for plants, a Permit from the Plant Quarantine Division of the Ministry of Agriculture is required before they can be brought into the country.

Motor Vehicle Types

Vehicles listed below can be imported into Jamaica:

• Cars
• Motorcycles
• Light commercial vehicles (pick-ups, SUVs, station wagons with 6+ seats, flat beds)
• Mobile homes and offices, trailers, and mobile heavy equipment

Used Vehicles

If you are importing a used vehicle, the following rules apply:

• It is mandatory that the vehicle be inspected and issued with a Pre-inspection Certificate from the country of export.
• Used vehicles from Japan must be inspected by Auto Terminal Japan.
• More information on pre-shipment inspections from the USA, UK, Singapore, UAE, and Japan can be found here.

Used Vehicle Age Limits

The age limits vary depending on the vehicle category and type, effective November 6, 2019. For example:

• Motorcycles / ATVs – 5 years
• Sedans (up to 5 persons) and Station Wagons / SUVs (up to 8 persons) – 6 years
• Light Commercial Pickup Trucks (unladen weight ≤ 1,500 kg) and Buses (up to 8 persons) – 6 years
• Pickup Trucks / Small Trucks (unladen weight 1,501–3,000 kg), Panel Vans, Window Vans, and Buses (9–14 persons) – 10 years
• Heavy-Duty Equipment – 30 years

It's important to note that Returning Residents are permitted to import motor vehicles up to ten (10) years old, which is a specific concession.

Damaged Vehicles

The importation of motor vehicles that are considered to be in a damaged or salvaged state is PROHIBITED in Jamaica.

Motor Vehicle Concessions

Concessionary rates of duty are granted in special circumstances, typically when the importer holds a job or position that entitles them to such a rate. Examples of individuals who may qualify include:

• Farmers
• Senior teachers
• Government travelling officers

Applications for concessions are submitted through various government departments to the Ministry of Finance and Public Service. If a concession is granted, the vehicle will be subject to a clause restricting its sale for a period of three (3) years.

Business Imports

Companies (excluding certified motor vehicle dealers) are allowed to import three units within the specified age limits over a three-year period.

An import permit for such companies will include a twelve-month restrictive clause prohibiting the unauthorised sale, transfer, or pledging of these vehicles.

If a company requires more than three units within this period, they must purchase them from local certified dealers.

To obtain an Order and Clearance Permit, each company must have:

• A Taxpayer Registration Number (TRN) and a Tax Compliance Certificate (TCC)
• Documentary evidence of vehicle ownership, such as an invoice, certificate of title, or notarised bill of sale
• Proof of the company's legal status, such as a certificate of incorporation or business name registration

Documentation

To successfully import a motor vehicle or motorcycle, you will need the following documents:

• An Import Licence issued by the Trade Board Limited.
• A Title or Export Certificate issued by the government of the country where the vehicle was purchased, showing proof of ownership.
• A Bill of Lading or Order secured from the shipping agent.
• An Invoice from the supplier for the vehicle.
• A Tax Compliance Certificate (TCC) obtained from the Tax Administration Jamaica.
• A Special Declaration prepared by a licensed Customs Broker and signed by the importer.

Duties & Taxes

The Jamaica Customs Agency (JCA) collects several types of duties, taxes, and fees on imported goods, with rates set by the Ministry of Finance and varying by commodity. These include:

• Import Duty/Customs Duty: The primary duty payable on imported goods as specified in the Customs Tariff.
• Stamp Duty: A fee of J$100 required to legalise documents for shipments with a Cost Insurance and Freight (CIF) value over J$5,500.
• Additional Stamp Duty (ASD): Applicable to specific items like certain meats (chicken, pork, beef), aluminium products, alcoholic beverages, and cigarettes.
• General Consumption Tax (GCT): Payable on most goods and services, unless they are zero-rated (0% GCT) or exempted.
• Special Consumption Tax (SCT): Applied to alcoholic beverages, most tobacco products, and some petroleum products.
• Standard Compliance Fee (SCF): A 0.3% fee collected on behalf of the Bureau of Standards, calculated on the CIF value.
• Environmental Levy: A 0.5% levy on the CIF value of all imports, imposed due to environmental concerns regarding harmful waste materials, particularly plastic containers.
• Customs Administrative Fee (CAF): A fee imposed for import or export services rendered.

Tariff Sheets

The Jamaica Customs Agency provides online tools to help users estimate duties and taxes.

• Integrated Tariff Search: Allows for searching the Customs Tariff, which details the duties payable on various imported goods.
• What’s My Duty service: Offers an estimated calculation of duties and taxes for new items, with a disclaimer noting that these are estimates and complex calculations may require consulting the JCA or a Licensed Customs Broker.
• Jamaica Business Import Tariffs 2025: A document that serves as a resource for commercial goods.

Concessions

Producers of primary products and manufacturers in Jamaica can access concessionary benefits on imported productive inputs. These benefits include:

• Import Customs Duty (ICD) Exemption
• Additional Stamp Duty (ASD) Exemption
• Standard Compliance Fee (SCF) Exemption
• General Consumption Tax (GCT) Deferment (specifically for manufacturers)
• Zero-rated General Consumption Tax (GCT) (specifically for producers of primary products)
• A 50% discount on the Customs Administrative Fee (CAF), currently applicable only to raw materials, intermediate goods, and packaging materials

These benefits cover imported raw materials, intermediate goods, consumables, packaging materials, and machinery and equipment (including parts).

Temporary Goods

Goods can be imported for temporary use without upfront duty payment, provided certain conditions under the Customs Act are met.

The importer must deposit the full amount of the duty with the Commissioner or provide requisite security (such as cash, bonds, bank guarantees, or an approved waiver letter from the Ministry of Finance and Public Service/JAMPRO/Jamaica Tourist Board).

The goods must be exported within specified timeframes:

• Commercial samples: within six months from the date of permission (date Customs Declaration was paid)
• Non-commercial samples: within three months from the date of permission

Extensions may be granted if a written explanation is submitted to the relevant Senior Director at least two weeks before the expiration date.

Upon re-exportation and verification by a Customs Officer, the deposit will be refunded, excluding the Standard Compliance Fee, Environmental Levy, and Customs Administration Fee. If goods are not exported within the specified time and no extension was sought, the deposit will not be refunded.

Jamaica Customs Agency

The Jamaica Customs Agency (JCA) acts as the central government body responsible for managing and regulating the import and export of goods in Jamaica. Its functions include:

• Administering of duties and taxes
• Facilitating trade through various e-services
• Ensuring compliance with trade regulations
• Protecting borders

The JCA provides a wide range of services to individuals and businesses, covering everything from passenger clearances and e-commerce to large-scale business imports and exports.