Customs Procedure Code - CPC Guide Version 7.0 - October, 2023

Jamaica Customs Agency
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Customs Procedure Codes (CPC) Guide
Version 7.0 October, 2023

Table of Contents
Agricultural, Horticultural & Fishing Industry ........................................................................................... 12
Aircraft ........................................................................................................................................................ 18
Armed Forces.............................................................................................................................................. 19
Bauxite Industry ..................................................................................................................................... 20
Boat Building Material ............................................................................................................................... 20
Boys Scout and Girls Guide ........................................................................................................................ 20
Consumables which the Commissioner of Customs is satisfied are imported by a taxpayer to be
directly consumed or expended in the production of primary products or manufacture of goods in
Jamaica by that taxpayer. .......................................................................................................................... 20
Charitable Organizations & Relief Goods .................................................................................................. 24
Diplomats & International Organizations ................................................................................................. 25
Items for the Disabled ................................................................................................................................ 27
Duty Free Shops.......................................................................................................................................... 30
Educational Institutions; Schools; Stationary and Printed Materials; ..................................................... 30
Energy Conservation .................................................................................................................................. 37
Economic Development ............................................................................................................................. 38
Electric Light and Power ............................................................................................................................. 38
Food Items .................................................................................................................................................. 40
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Food Items .................................................................................................................................................. 41
Fire Fighting Apparatus .............................................................................................................................. 43
Fuel ............................................................................................................................................................. 44
Fuel ............................................................................................................................................................. 46
Government................................................................................................................................................ 47
Government................................................................................................................................................ 48
Government................................................................................................................................................ 51
Government................................................................................................................................................ 53
Government................................................................................................................................................ 54
Government................................................................................................................................................ 54
Government................................................................................................................................................ 55
Government Incentives .............................................................................................................................. 56
Governor General ....................................................................................................................................... 57
Health Care ................................................................................................................................................. 58
Health Care ................................................................................................................................................. 59
Health Care ................................................................................................................................................. 60
Health Care ................................................................................................................................................. 61
Health Care ................................................................................................................................................. 62
Health Care ................................................................................................................................................. 64
Health Care ................................................................................................................................................. 64
Health Care ................................................................................................................................................. 67
Health Care ................................................................................................................................................. 69
Health Care ................................................................................................................................................. 69
Industrial Items, Pipe and Pipe Fittings & Capital Goods ......................................................................... 70
Industrial Items, Pipe and Pipe Fittings & Capital Goods ......................................................................... 70
Machinery, Equipment & Spares ............................................................................................................... 71
Articles for Meteorological Offices ............................................................... Error! Bookmark not defined.
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Motion Picture Industry ............................................................................................................................. 81
Musical and Sound Recording Apparatus (Professional) .......................................................................... 82
Musical and Sound Recording Apparatus (Professional) .......................................................................... 83
Non-bulk goods imported as Packaging Material which the Commissioner of Customs is satisfied are
imported by a taxpayer to be used to package primary goods or goods manufactured in Jamaica by
that taxpayer. ............................................................................................................................................. 84
that taxpayer. ............................................................................................................................................. 84
that taxpayer. ............................................................................................................................................. 85
Passenger Baggage: Household Effects & Tools of Trade ......................................................................... 86
Household Effects & Tools of Trade - Returning Residents ...................................................................... 86
Passenger Baggage& Tools of Trade - Returning Residents ..................................................................... 87
Raw Material or intermediate goods (NON-BULK) which the Commissioner of Customs is satisfied are
imported by a taxpayer for direct use in the production of primary products or manufacture of goods
in Jamaica by that taxpayer. ...................................................................................................................... 88
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imported by a taxpayer for direct use in the production of primary products or manufacture of goods in
Jamaica by that taxpayer. ........................................................................................................................... 95
in Jamaica by that taxpayer. .................................................................................................................... 100
in Jamaica by that taxpayer ..................................................................................................................... 101
BULK (SHIPLOAD) raw material or intermediate goods which the Commissioner of Customs is satisfied
are imported by a taxpayer for direct use in the production of primary products or manufacture of
goods in Jamaica by that taxpayer. ......................................................................................................... 107
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Reimported Goods ................................................................................................................................... 116
Reimported Goods ................................................................................................................................... 118
Reimported Goods ........................................................................................ Error! Bookmark not defined.
Remission under own Act ........................................................................................................................ 119
Research and Development ..................................................................................................................... 120
Research and Development ..................................................................................................................... 121
Sporting Equipment ................................................................................................................................. 121
Tourist Board, Hotel and Tourist Industry ............................................................................................... 122
Technology & Telecommunication .......................................................................................................... 125
Motor Vehicle ........................................................................................................................................... 126
Motor Vehicle ........................................................................................................................................... 128
Motor Vehicle ........................................................................................................................................... 130
Motor Vehicle ........................................................................................................................................... 132
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Motor Vehicle ........................................................................................................................................... 133
ASD Miscellaneous Free Codes ................................................................................................................ 134
GCT Miscellaneous Codes ........................................................................................................................ 134
GCT Miscellaneous Codes ........................................................................................................................ 135
SCF Miscellaneous Codes ......................................................................................................................... 135
Ministerial Waiver Only ........................................................................................................................... 136
Ministerial Waiver with other exemptions ............................................................................................. 136
General Remission.................................................................................................................................... 147
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Customs Procedure Codes
Customs Procedure Codes (CPCs) are composed of seven (7) characters which are divided into
two parts and are the required input for the eSAD field at Box 37.
The first subdivision of the code comprises a four (4) digit numeric code which represents an
extension to the Regime Type selected at Box 1 of the eSAD.
The second subdivision is a three (3) character alpha-numeric code which identifies the tax
treatment to be applied at the commodity level, based on Customs and other National
Legislation. The latter three characters are also referred to as the Additional National Codes
(ANC) and must be used in conjunction with the procedure selected from the first subdivision.
Example: if an import declaration was being prepared for Rice under the category Food items
said taxpayer would be entitled to exemption of General Consumption Tax.
Step 1- Declarant would first select at Box 1 the Regime Type - IM4 Entry for Home Use
Step 2- Declarant would then select at Box 37 first subdivision - 4000 Commercial Import
Step 3- Followed by selecting the second subdivision at Box 37 – F09 representing a tax
treatment which exempts GCT for rice (GCT Act, T.S., Pt. 1, item 14))
Regime Type -Model of Declaration Customs Procedure Code

(Box 1) (Box 37 First Subdivision) Description
EX1- Permanent Export 1000 Export (Permanent)
EX2 – Temporary Export 2000 Temporary Export for Return in Same State
2100 Temporary Export for Repair, Restoration or

Improvement
2171 Temporary Export from In-Bond Shop for

Repair, Restoration or Improvement
2200 Temporary Export for Outward Processing
EX3- Re-Exportation 3040 Re-Export After Entry for Home Use
3050 Re-Export after Temporary Import in Same

State
3051 Re-Export after Temporary Import for Repairs,

Restoration or Improvement
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3052 Re-Export after Temporary import for inward
processing
3053 Re-Export after Temporary import exhibition or

entertainment
3058 Re-Export after Temporary Import (Legacy
System)
3070 Re-Export after Private Bonded Warehousing
3071 Re-Export after In-bond Warehousing -

Accounting for DFS Sales
3171 Re-Export after In-bond - Other
3078 Re-Export after Warehousing (Legacy System)
EX8-Transit to Export 8100 Transit (By road to another port for Re-export)
EX9 9390 Export from Free Zone
9391 Export from Free Zone after processing
9500 Destruction of goods
BG4 – Goods Entered as Non- 4000 Commercial Import

Commercial Passenger Baggage
4500 Non- Commercial
4600 Passenger Baggage
4900 Commercial Import –With Uplift Applied
IM4 – Entry For Home Use 4000 Commercial Import
4042 Finalization of Provisional Entry
4050 Home use after Temporary Import for return in

same state
4051 Home use after Temporary Import for Repair,
Restoration or Improvement
4052 Home use after Temporary Import for Inward
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Processing
4053 Home use after Temporary Import for

Exhibition or Entertainment
4070 Ex- Warehouse
4071 Ex- Warehouse (Duty Free Shops)
4090 Import from Free Zone
4091 Import from Free Zone After Processing
4092 Import for Home Use after Entry into Free Zone
for Consumption
4200 Provisional Entry
4400 Short Shipment
4500 Non- Commercial Import
4900 Commercial Import with Uplift Applied
IMS4 - Simplified Declaration for 4000 Commercial Import

Import
4500 Non-Commercial Importation
4900 Commercial Import –with Uplift Applied
IM5- Temporary Import 5000 Temporary Import for Return in Same State
5058 Temporary Import for Return in same State

(Legacy System)
5100 Temporary Import for Repair, Restoration or

Improvement
5200 Temporary Import for Inward Processing
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5300 Temporary Import for Exhibition or
Entertainment
IM6 Re-Importation 6010 Re- Import after Permanent Export
6020 Re-Import after Temporary Export in Same

State
6021 Re-Import after Temporary Export for Repairs

or Restoration
6022 Re-Import after Temporary Export for Outward

Processing
6028 Re-Importation from Temporary Export (Legacy

System)
IM7- Entry for Warehousing 7000 Warehouse (Private Bonded)
7070 Transfer between Private Bonded Warehouse
7078 Warehousing from Legacy System
7090 Import from Free Zone to Private Bonded

Warehouse
7100 Warehouse In bond(DFS)
7130 Return of item after In Bond – Duty Free Sale

Accounting
7170 Transfer to In bond Warehouse (DFS) from

Private Bonded Warehouse
7171 Transfer between In bond Warehouses(DFS)
7178 Transfer to In bond from Legacy System (DFS)
IM8 – Customs 8000 Goods Transfer (Public Bonded Warehouse)

Transit/Transshipment
8200 Transshipment (From Vessel to Vessel in the
port)
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8300 Transfer to Queen’s Warehouse
8370 Transit to Queens Warehouse from bonded

warehouse
IM9 9000 Free Zone Entry
9070 Entry into Free Zone from bonded warehouse
9090 Transfer between Free Zones
9098 Entry for Free Zone from Legacy System
9100 Entry into Free Zone for Processing
9191 Transfer between Free Zone for Processing
9200 Entry into Free Zone for Consumption
9270 Entry into Free Zone for consumption from

Bonded Warehouse
9390 Export from Free Zone
9391 Export from Free Zone after processing
9500 Destruction of goods
9700 Goods sold in auction
IMD4 – Immediate Delivery – 4000 Commercial Import

Import for Home Use
IML4 – De Nova From Legacy 4000 Commercial Import

System – Import for Home Use
IP8 – Intra Port Transfer 8000 Transit Goods Transfer (Public Bonded
Warehouse)
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Correlation Table of Existing Free Code and Additional National Codes (ANC)
CATEGORY FREE CODES DESCRIPTION ICD GCT ASD SCTA SCTF SCTS SCF ENV CAF EXC DCS ANC REFERENCE
Customs Tariff, T.S., Pt.
032.32DUTY Plant fertilizers A01
0 2, Item 32
Fertilizers of subheadings
3101.00 to 3105.00
(excluding subheading
3102.10), herbicides,
GCT Act, F.S., Group 2,
012.08GCT fungicides, plant growth 0 A02
Item 8
regulators, nematicides,
rodenticides, veterinary
preparations and
molluscides
Animal feeds except pet GCT Act, F.S., Group 2,
Agricultural, 012.01GCT,
foods (Approved by the 0 0 A03 Item 1 & Stamp Duty
011.00ASD
Horticultural & Ministry of Agriculture) Act, Appendix B, Item 11
Fishing Industry Animal feeds except pet GCT Act, F.S., Group 2,
012.01GCT 0 A04
foods Item 1
Animal feeds except pet
Customs Tariff, Third
foods for use solely in
Schedule, Part Three,
033.17DUTY, livestock, dairy and
0.05 0 A05 Item 17; GCT Act, First
012.01GCT poultry industries
Schedule, Group 2, Item
(Approved by the Ministry
1
of Agriculture
Animal feeds (Approved `

by the Ministry of Stamp Duty Act,
011.00ASD 0 A06
Agriculture) Appendix B, Item 11
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Machetes, 11.43 cm
triangular cutlass files,
grubbing hoes, farm forks
(that is to say four-
012.03GCT pronged forks), which the 0 A07
Item 3
Commissioner General is
satisfied are purchased
solely for the use in
agricultural activities.
Knives for agricultural or Customs Tariff, T.S., Pt.
031.33DUTY A08
horticultural use 0 1, Item 33
Scissors and blades
031.34DUTY thereof for agricultural or A09 Customs Tariff, T.S. Pt. 1,
horticultural use 0 Item 34
Agricultural, Other articles of cutlery
Horticultural & 031.35DUTY for agricultural or A10
1, Item 35
Fishing Industry horticultural use 0
Resinite grafting and
032.20DUTY budding tape used for A11
2, Item 20
horticultural purposes 0.05
Fishing apparatus, gear,
boats, engines,
equipment and parts
GCT Act, First Schedule,
thereof which the
Group 2, Item 7 vide
Amendment to the
012.07GCT satisfied is imported or 0 A12
Provisional Collection of
purchased by or on behalf
Tax, GCT Order, dated
of or taken out of bond by
June 15, 2012
commercial fishermen for
use in the capture of fish
for sale
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Customs Tariff, T.S., Pt. 3
033.12DUTY, Item 12; GCT Act, First
Fishing gear, commercial 0.05 0 A13
012.07GCT Schedule, group 2, Item
7
Motor Spirit, lubricating GCT Act, T.S., Part 1,
031.24GCT 0 A14
oil for commercial fishing Item 24
Seed-bed cloth (i.e.
impregnated fabric Customs Tariff, T.S., Pt.
032.37DUTY A15
imported for agricultural 2, Item 37
purposes) 0
Agricultural, Insecticides, fungicides,
Horticultural & 033.14DUTY weedicides, wood 0.05 A16
3, Item 14
Fishing Industry preservatives, etc.
Insecticides of tariff
heading 38.08 intended Customs Tariff, T.S. Pt. 3,
033.14DUTY for exclusive use in Item 14; GCT Act, First
A17
012.09GCT agriculture to destroy Schedule, Group 2, Item
vermin (5% ID, GCT 9
exempt) 0.05 0
Insecticides, fungicides,
herbicides imported for Stamp Duty Act,
030.00ASD 0 A18
agricultural or Appendix B, Item 30
horticultural purposes
Imported live bird, used as
or yielding or producing,
food for human
consumption, including
Agricultural, baby chickens and fertile GCT Act, T.S., Part 1,
031.22GCT 0 A19
Horticultural & chicken eggs for hatching Item 22 & 22A
Fishing Industry tariff headings
0407.00.10 and
0407.00.20
032.29DUTY Paper and other pots for 0 A20 Customs Tariff, T.S., Pt.
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potting vegetable 2, Item 29
seedlings
Seed potatoes and seeds Customs Tariff, T.S., Pt.
032.38DUTY A21
for planting 0.05 2, Item 38
Soil and plant testing
equipment and soil
conditioners approved by Customs Tariff, T.S., Pt.
032.39DUTY A22
the Chief Technical Officer 2, Item 39
in the Ministry of
Agriculture. 0.05
Animals for breeding;
semen for artificial Customs Tariff, T.S., Pt.
032.02DUTY 0.05 A23
insemination of animals; 2, Item 2
poultry egg for hatching
Livestock, dairy and Customs Tariff, T.S., Pt.
033.17DUTY 0.05 A24
poultry industries 3, Item 17
Iron or steel wire mesh Customs Tariff, Third
033.16DUTY imported for agricultural 0 A25 Schedule, Part Three,
purposes Item 16
Drugs specified in the Customs Tariff, T.S. Pt. 3,
Fourth Schedule (List Four Item 17; GCT Act, 3rd
033.17DUTY Drugs) to the Food and Sch., Pt. 1, Item 47 (GCT
A26
031.55GCT, Drugs Regulations, 1975 Amendment of
(Livestock, dairy and Schedules dated June 3,
poultry Industry) 2013)
0.05 0
Agricultural, Herbicides/Weedicides
solely for use in
Horticultural & agriculture engaged in for Customs Tariff, T.S, Pt. 3,
Fishing Industry 033.14DUTY, commercial purposes; Item 14; GCT Act, First
0.05 0 A27
012.08GCT Rodenticides for use in Schedule, Group 2, Item
agriculture, forestry and 8
mining
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Fish feed for 220,000
metric tonnes
floating/extruded fish
012.01GCT, feed for the species
0 0 A28 Group 1; MOF Letter,
951.00DUTY pangasius hypothalus and
dated June 01, 2015
tilapia of tariff heading
2309.9060
(Expired)
Insecticides of tariff
heading 38.08 intended
for exclusive use in GCT Act, First Schedule,
012.09GCT 0 A29
agriculture (extended to Group 2, Item 9
Durban of 3923.2100.00)
Live horses imported to be

used primarily for
breeding, specified under
GCT Act, Third Schedule,
Tariff Headings
Part 1, item 22B vide the
0101.2100.00 and
General Consumption
0101.2990.20 and subject 0 A30
Tax (Amendment of
to the approval of the
Schedules) Order, 2023
Minister responsible for
effective July 18, 2023.
agriculture.

Race horses, not for Part 1, item 22BA vide
breeding, specified under the Provisional Collection
Tariff Heading of Tax (General
0101.2910.00 and subject 0 A31 Consumption Tax)
to the approval of the (Amendment of
Minister responsible for Schedules) Order, 2023
agriculture. effective July 18, 2023.
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Horses, not for breeding Part 1, item 22BB vide
nesoi, specified under the Provisional Collection
Tariff Heading of Tax (General
0101.2990.10 and subject 0 A32 Consumption Tax)
to the approval of the (Amendment of
Minister responsible for Schedules) Order, 2023
agriculture. effective July 18, 2023.
Pigs imported to be used

primarily for breeding, GCT Act, Third Schedule,
specified under Tariff Part 1, item 22C vide
Headings 0103.1000.00, General Consumption
0103.9110.00 and Tax (Amendment of
0 A33
0103.9210.00 and subject Schedules) Order, 2023
to the approval of the effective July 18, 2023
Minister responsible for and ending 5 years after
agriculture. the effective date.
Small ruminants (that is,

sheep and goats)
imported to be used
Part 1, item 22D vide
primarily for breeding,
General Consumption
specified under Tariff
Tax (Amendment of
Headings 0104.1010.00
A34 Schedules) Order, 2023
and 0104.2010.00 and
effective July 18, 2023
subject to the approval of
and ending 5 years after
the Minister responsible
the effective date.
for agriculture.
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Goods relating to the
heading "aircraft" as
002.00DUTY, described in item 2 of the
015.03GCT, second schedule: for Customs Tariff, S.S. Part
015.03SCTS18 airlines operating 0 0 0 0 0 AC1 1, Item 2 (1-7); GCT Act,
015.03SCTF28, schedule services (local F.S. Group 5, Item 3
015.03SCTA08 flights)& chartered or
private aircraft calling for
refuelling and repair
heading "aircraft" as
described in item 2 of the
Aircraft second schedule: not Customs Tariff, S.S. Part
002.00DUTY 0 AC2
operating a schedule 1, Item 2 (1-7)
service or charter; or
calling for refuelling or
repairs
002.00DUTY, heading "aircraft" as
Customs Tariff, S.S., Part
012.00ASD, described in item 2 of the
1, Item 2 (1-7); Stamp
015.03GCT second schedule:
0 0 0 AC4 Duty Act, Appendix B,
015.03SCTS18, operating a schedule
Item 12; GCT Act, F.S.,
015.03SCTF28, service(International
Group 5, Item 3
015.03SCTA08, flights)
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Armed forces including

arms, uniform and
equipment for approved
volunteer forces, cadet Customs Tariff, T.S., Part
033.08DUTY 0.05 AF1
force or rifle association 3, Item 8
Armed Forces Customs Tariff, T.S., Part

3, Item 8; Provisional
Goods imported or Collection of Tax
033.08DUTY,
officially taken out of (Environmental
ENVL195.01, 0.05 0 0 AF2
bond for use by the Protection Levy) (No. 2)
GCT019.11
Jamaica Defence Force Order, 2007, Item 6 (a);
Item 11
Goods imported or
officially taken out of Provisional Collection of
bond for use by the Tax (Environmental
195.01ENV, Jamaica Defence Force Protection Levy) (No. 2)
0 0 AF3
019.11GCT (Items that do not qualify Order, 2007, Item 6 (a);
for import duty GCT Act, F.S., Group 9,
exemption under the Item 11
Third Schedule)
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Bauxite and Alumina
920.00DUTY, Industry
031.00ASD, (Encouragement) Act;
920.00SCTA08, Bauxite and Alumina Stamp Duty Act,
920.00SCTS18, Industry (Encouragement) 0 0 0 0 0 0 * BA1 Appendix B, Item 31;
193.01SCF, Act Standards Regulation,
Bauxite Industry
195.17ENVL, 2nd Sch., Item 1; ENVL
920.00GCT exempted via MOF letter
dated Dec. 31, 2010
Bauxite and Alumina
Industry
(Encouragement) Act;
920.00DUTY,
Stamp Duty Act,
031.00ASD,
Appendix B, Item 31;
920.00SCTA08, Non-bulk Shipments;
Standards Regulations,
920.00SCTS18, Bauxite and Alumina
0 0 0 0 0 0 0.5 BA2 1st Sch., Pt. B, Item 1;
193.01SCF, industry(Encouragement
ENVL exempted via mof
195.17ENVL, Act)
letter dated Dec 31,
920.00GCT
2011; CAF 50%
implemented August 12,
2013 on instructions of
the Commissioner.
Boat Building Customs Tariff, T.S., Pt.2,
032.04DUTY Boatbuilding materials 0 BB1
Material Item 4
Goods (except motor
vehicles) acquired or on GCT Act, T.S., Pt. 1, Item
Boys Scout and
031.75GCT behalf of the Boy Scouts 0 BS1 62 (GCT Amendment of
Girls Guide or Girls Guides Association Schedules June 3, 2013)
of Jamaica
Consumables which Consumables which the Customs Tariff, 3rd Sch.,
035.02DUTY,
the Commissioner Commissioner of Customs Pt. 5, Item 2; Stamp
040.01ASD, 0 0 0 C01
is satisfied are imported Duty Act, Appendix B,
of Customs is 990.00GCT
by a taxpayer for direct Item 40; GCT Act, Section
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satisfied are use in the manufacture of 42
imported by a goods in Jamaica by that
taxpayer; GCT Deferment;
taxpayer to be
ICD, ASD Exempt
directly consumed
or expended in the
production of
primary products or
manufacture of
goods in Jamaica by
that taxpayer.
Consumables which the

Commissioner of Customs
is satisfied are imported
Consumables
by a taxpayer for direct
which the use in the manufacture of
Customs Tariff, 3rd Sch.,
Commissioner of goods in Jamaica by that
035.02DUTY, Pt. 5, Item 2 ; Stamp
Customs is taxpayer; ICD, ASD 0 0 C02
040.01ASD Duty Act Appendix B,
Exempt Only (No GCT
satisfied are deferral granted)
Item 40
imported by a
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taxpayer to be
directly consumed Commissioner of Customs
or expended in the is satisfied are imported
production of by a taxpayer for direct
primary products use in the manufacture of Customs Tariff, 3rd Sch.,
035.02DUTY,
goods in Jamaica by that 0 0 C03 Pt. 5, Item 2 ;
or manufacture of 990.00GCT
taxpayer; GCT Act, Section 42
goods in Jamaica GCT Deferment; ICD
by that taxpayer. exempt and item not
eligible for ASD
exemption

by a taxpayer for direct
035.02DUTY Customs Tariff, 3rd Sch.
use in the manufacture of 0 C04
,Pt. 5, Item 2
goods in Jamaica by that
taxpayer; ICD Exempt
Only

by an approved farming Customs Tariff, 3rd Sch.,
enterprise or producer of Pt. 5, Item 2; GCT Act via
primary products for Cabinet Decision No.
C05
035.02DUTY, direct use in the 0 0 38/16 dated 7.11.16 and
Consumables Zero-rated GCT production of primary MOFPS letter dated July
which the products in Jamaica: ID 25, 2017
Commissioner of exempt, GCT zero-rated,
item not eligible for ASD
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Customs is exemption
satisfied are Consumables which the
imported by a Commissioner of Customs
taxpayer to be by an approved farming Customs Tariff, 3rd Sch.
directly consumed enterprise or producer of ,Pt. 5, Item 2 ; GCT Act
035.02DUTY,
or expended in the 040.01ASD,
primary products for
0 0 0 C06
via Cabinet Decision No.
production of direct use in the 38/16 dated 7.11.16 and
Zero-rated GCT
production of primary MOFPS letter dated July
primary products products in Jamaica: ID 25, 2017
or manufacture of exempt, GCT zero-rated,
goods in Jamaica item eligible for ASD
exemption.
by that taxpayer.
Commissioner of Customs MOFP Letter dated
is satisfied are imported November 8th 2017;
CARICOM/FTA
by an approved MOFPS letter dated
990.00 GCT 0 C07
manufacturer under 8.11.207 via Cabinet
treaty obligations: ID- Decision 36/17 dated
Refer to boxes 34 and 36, 25-9.17
GCT deferred.
961.00DUTY,
Food for the Poor
961.00ASD, The Charities Act;
(excluding m/vehicles);
961.00SCTA, Customs (Amendment)
50% exemption [of CAF]
961.00SCTS, 0 0 0 0 0 0 0 0.5 CH1 Regulation, 2013; BSJ
for approved charitable
193.93SCF, letter, dated June 25,
organization
195.10ENVL, 2013
196.12CAF,
961.00GCT
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961.00DUTY,
961.00ASD, Charitable Organizations
961.00SCTA08 (excluding M/vehicles); The Charities Act;
Charitable 961.00SCTS18 50% exemption [of CAF] 0 0 0 0 0 0.5 CH2 Customs (Amendment)
196.12CAF, for approved charitable Regulation, 2013
Organizations & 961.00GCT organization;
Relief Goods
961.00DUTY,
Government schools
961.00ASD,
registered as Charitable The Charities Act;
961.00SCTA08
Organizations (excluding Customs (Amendment)
961.00SCTS18
M/vehicles); 50% 0 0 0 0 0 0 0.5 CH3 Regulation, 2013;
195.01ENVL,
exemption [of CAF] for M.O.F letter #347/02
196.12CAF,
approved charitable dated August 17, 2001
961.00GCT
organization;
Goods used in the

030.02DUTY, Customs Tariff, S.S. Item
rehabilitation or relief CH4
30B
activities
0
Customs Tariff
Resolution (Revision),
1972, Second Schedule,
Specified goods (approved Item 30B; Section 47 of
030.02 ID
by the Minister) for the GCT Act.
GCT waived CH6
rehabilitation or relief
(Expired)
0 0
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Relief of Import Duty and
GCT on Donations
received by
ODPEM(specified
shipments only)
952.00 ID ID- exempt
GCT waived GCT-waived Section 14 of the
SCF, ENVL and CAF Disaster Risk
payable. Management Act;
(Specific shipments which Section 47 of the GCT
arrived in September and Act; MOFPS letter dated
October, 2020 only) 0 0 CH7 January 15, 2021.
975.00DUTY, Vienna Convention and

975.00ASD, Diplomatic Immunities
014.02SCTA08 Act; GCT Act, First
014.02SCTS18 Schedule, Group 4, Item
014.02SCTF28 Diplomats; High 2; Standard Regulations,
0 0 0 0 0 0 0 0 0 0 D01
193.03SCF, Commission and Embassy S.S., Item 3; Provisional
195.02ENVL, Collection of Tax
196.02CAF, (Environmental
014.02EXC023 Protection Levy) (No. 2)
Diplomats & 014.02GCT Order, 2007, Item 6 (b)
International
Organizations
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975.00DUTY,
975.00ASD, Diplomatic Immunities
193.03SCF, Act; GCT Act, First
195.03ENVL, Schedule, Group 4, GCT
014.02SCTA08, Goods Imported by Act; Standard
014.02SCTF28, International 0 0 0 0 0 0 0 0 0 0 Regulations, S.S., Item 3;
D01
014.02SCTS18, Organizations Provisional Collection of
014.02EXC023, Tax (Environmental
196.03CAF, Protection Levy) (No. 2)
014.02GCT Order, 2007, Item 6 (b)
975.00DUTY,
975.00ASD,
193.03SCF, Goods imported by
195.03ENVL, officials of the Caribbean Article 10, paragraph (h)
014.02SCTA08, Community and Experts of Part III of the Protocol
014.02SCTF28, on missions(personal and 0 0 0 0 0 0 0 0 0 0 D03 on the Privileges and
014.02SCTS18, household effects Immunities of the
014.02EXC023, including one (1) motor Caribbean Community
196.03CAF, vehicle)
014.02GCT
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975.00DUTY,
975.00ASD,
193.03SCF, Goods imported by staff Article 9, Schedule 4,
195.03ENVL, members of the Caribbean 2(c) of the
014.02SCTA08, Export Development Inter-governmental
014.02SCTF28, Agency (personal and 0 0 0 0 0 0 0 0 0 0 D04 Agreement for the
014.02SCTS18, household effects establishment of the
014.02EXC023, including one (1) motor Caribbean Export
196.03CAF, vehicle). Development Agency.
014.02GCT
Aids and materials for the 0 Customs Tariff, S.S., Pt.

001.00DUTY DA1
disabled 1, Item 1
Books, publications and
documents of all kinds in
Customs Tariff, Second
raised characters for the
001.00DUTY, Schedule, Item 1 (1) ;
blind (Printed matter
108.02GCT, 0 0.02 DA2 GCT Act, F.S., Pt. VIII;
(excluding newspapers )
018.11GCT GCT Act, F.S. Group 8,
articles and materials
Item 1A
classified under Tariff
headings 49.01 to 49.05)
Items for the
Hearing aids and other
Disabled appliances including spare
parts for such appliances, Customs Tariff, Second
001.00DUTY,
for the relief of Schedule, Item 1 (5) ;
031.60GCT 0 0 DA3
permanent bodily GCT Act, Third Schedule,
031.61 GCT
disablement which are Part 1, Item 51
worn or carried or
implanted in the body to
Version 7.0
compensate for any bodily
defect or disability
Version 7.0
001.00DUTY,
031.62GCT Human Invalid carriages
Schedule, Item 1 (5); GCT
0 0 DA4
Act, Third Schedule, Part
1, Item 52– (GCT
Amendment of
Schedules June 3, 2013)
Deferral of payment until M.O.F Ref. No. 655/04

994.94ASD DF1
time of sale for export dated November 4, 2009
0
6% ASD previously paid by

in-bond operator M.O.F. Ref. No. 655/04
Nil DF2
dated November 2009
Version 7.0
Intra-transfer between
Duty Free Shops; 6% ASD Form C.33- Application
Nil not applicable. To DF3 to Remove Goods for
Duty Free Shops facilitated the C.33 Re-Warehousing
process
Vienna Convention and

Diplomatic Immunities
Duty Free Shop sales to
Nil Act; Section 17 and 18 of
diplomats DF4
the Tourist (Duty-Free)
Shopping System Act
School uniforms and GCT Act, T.S., Pt. 1, Item

031.42GCT 0 E01
school bags 42
Customs Tariff, S.S., Item
58;
058.00DUTY School uniforms and
GCT Act, T.S., Pt. 1, Item
031.42GCT, school bags; imported by 0 0 0 E02
42;
195.01ENVL The Government Schools
M.O.F letter #347/02
dated August 17, 2007
Educational GCT Act, T.S., Part 1,
Institutions; Item 56;
Schools; Stationary 031.68GCT
Exercise books ex. Tariff
0 E03
and Printed Heading 4820.20 Tax (Environmental
Protection Levy) (No. 2)
Materials; Order, 2007
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Printed matter (excluding

newspapers and religious
materials) articles and
108.02GCT materials classified under 0.02 E05 GCT Act, F.S., Part VIII
Tariff headings 49.01 to
49.05 imported for other
purposes nesoi
All printed matter

(excluding newspapers)
018.11GCT under tariff heading 49.01 0 E06
Group 8, Item 1a
to 49.05 used for religious
purposes

newspapers), articles and
Schedule, Item 58;
materials classified under
tariff Heading Nos. 49.01
Tax (Environmental
018.01GCT to 49.05 imported by 0 E07
Northern Caribbean
Order, 2007, Item 6 (a);
University or any religious
GCT Act, F.S. Group 8,
organization
Item 1
Version 7.0
Educational Printed matter (excluding

Institutions; newspapers), articles and
Tax (Environmental
195.01ENVL/ materials classified under
Schools; Stationary 195.02ENVL, Protection Levy) (No. 2)
tariff Heading Nos. 49.01
and Printed 018.01GCT to 49.05 imported by
0 0 E08 GCT Act F.S., Group 8,
Materials; educational institutions
Item 1; M.O.F letter
approved by the Minister
#347/02 dated August
of Education; UWI, UTECH
17, 2007
and diplomats
Stationery (including
writing paper , printed
forms, envelopes and
blotting paper) for use by
Caribbean Exam Council GCT Act, First Schedule,
018.08GCT 0 E09
and any other Group 8, Item 8
examination body
Stationery (including
writing paper , printed Customs Tariff, T.S., Pt.
forms, envelopes and 3, item 10, GCT Act, First
blotting paper for Schedule, Group 8, Item
033.10DUTY,
Cambridge Local 8;
195.01ENVL, 0.05 0 0 E10
Examinations Committee Provisional Collection of
018.08GCT
for use in connection with Tax (Environmental
the Cambridge Local Protection Levy) (No. 2)
Examinations, on the Order, 2007, Item 6 (a)
production of a certificate
Version 7.0
to that effect, signed by
the Secretary
Stationery and
educational apparatus and
equipment (including
those used for games and
physical training) for use
by an approved
Educational educational institution
0 0
Institutions; intended solely for
Schools; Stationary educational purposes;
and Printed 058.00DUTY, imported by non- Schedule, Item 58; GCT
government schools E11
Materials; 018.08GCT Act, F.S., Group 8, Item 8
(Private Schools)
Stationery and
educational apparatus and
Schedule, item 58; M.O.F
058.00DUTY, those used for games and
letter # 347/02 dated
195.01ENVL, physical training) for use 0 0 0 E12
August 17, 2007 GCT Act
018.08GCT by an approved
F.S. Group 8, Item 8
educational institution
intended solely for
educational purposes;
imported by Government
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Schools (Public Schools)
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Goods (including
computers but excluding
motor vehicles, alcoholic
beverages, motor spirit,
kerosene and diesel oils
and goods purchased for
Educational fund-raising events)
Institutions; purchased by an approved Customs Tariff, Second
058.00DUTY,
educational institution 0 0 E13 Schedule, Item 58; GCT
Schools; Stationary 018.07GCT
from funds for which the Act, F.S., Group 8, Item 7
and Printed educational institution is
Materials; accountable; imported by
non-government schools
(Private Schools)
Goods (including
computers but excluding
motor vehicles, alcoholic
beverages, motor spirit, Customs Tariff, Second
kerosene and diesel oils Schedule, Item 58;
and goods purchased for Stamp Duty Act, Item 14
058.00DUTY,
Educational fund-raising events) of Appendix B; M.O.F
195.01ENVL, 0 0 0 E14
purchased by an approved letter #347/02 dated
Institutions; 018.07GCT
educational institution August 17, 2007; GCT
Schools; Stationary from funds for which the Act, F.S., Group 8, Item
and Printed educational institution is 7;
Materials; accountable; imported by
Government Schools
(Public Schools)
Goods (including computers)
058.00DUTY, and services acquired by
0 0 E15 Schedule, Item 58; GCT
018.05GCT Council of Legal Education &
Northern Caribbean Univ. for Act, F.S., Group 8, Item 5
Version 7.0
their use
Version 7.0
Remission under own
952.00DUTY, act;
952.00SCTA, GCT Act, First Schedule,
University of Technology 0 0 0 0 E16
195.01ENVL, Group 8, Item 5; M.O.F.
952.00/018.05GCT letter #347/02 dated
August 17, 2007
Educational 960.00DUTY, Customs Act, Sec. 5;

Institutions; 960.00SCTA08, GCT Act, First Schedule,
University of The West
960.00SCTS18, 0 0 0 0 0 E17 Group 8, Item 5; M.O.F.
Schools; Stationary 195.01ENVL,960.0
Indies (U.W.I.)
letter #347/02 dated
and Printed 0/018.05GCT August 17, 2007)
Materials;
Energy saving devices as Customs Tariff, T.S., Pt.

033.26DUTY,
per part 1c; Energy 0.05 0 EC1 3, Item 26; GCT Act, 3rd
031.98GCT
conservation Sch., Part 1C
Customs Tariff, T.S. Pt. 3,

033.26DUTY Energy conservation 0.05 EC2
item 26
Energy Energy saving devices as GCT Act, 3rd Sch., Part

031.98GCT 0 EC3
per part 1c of the GCT Act 1C
Conservation
Version 7.0
GCT Act, 3rd Sch., Part
1c;
M.O.F.P. letter dated
March 13, 2013 (CET
suspended from January
Energy saving devices as
1, 2013 to December 31,
per part 1c of the GCT Act;
2017); MOFPS letter
951.00DUTY, CET (import duty)
0 0 EC4 dated May 29, 2018 –
031.98GCT, suspension on renewable
CET suspension from
energy and energy
June 1, 2018 – May 31,
efficient items
2021; MOFPS letter
dated January 04, 2023-
CET Suspension from
January 05, 2022 to
December 31, 2023.
Goods intended to assist
Customs Tariff, S.S., Pt.1,
030.01DUTY economic development of 0 ED1
Item 30A
Jamaica
economic development of
030.01DUTY, Customs Tariff, S.S., Pt.1,
Economic Jamaica, paid for by a
014.03GCT, Item 30A;
foreign government or
Development Relief of SCT vide
multilateral lending 0 0 0 0 0 ED2
GCT Act, F.S., Pt. 2,
M.O.F letter dated Group 4, Item 3; M.O.F
agency
September 6, 2016 letter, dated September
6, 2016
032.10DUTY Electric light and power (

i.e. goods for generating,
storing, conduction and
Electric Light and Customs Tariff, T.S. Pt. 2,
measuring electricity and 0.05 EL1
Item 10
Power converting it into power
or light) imported by a
public company
Version 7.0
Version 7.0
Electric light and power (
i.e. goods for generating,
storing, conduction and
measuring electricity and Customs Tariff, T.S. Pt. 2,
032.10DUTY,
converting it into power 0.05 0 EL2 Item 10; GCT Act, 3rd
031.98GCT
or light); imported by a Sch., Part 1C
public company, that are
energy saving devices as
per part 1c of the GCT Act
GCT Act, T.S., Part 1,
GCT031.06 Imported Chicken 0 F01
Item 6 & 6A
Raw Food Stuff imported
from outside of
CARICOM: (Excluding
apples, pears, quinces,
GCT M.O.F letter dated
325.12GCT apricots, cherries, 0.15 F02
June 20, 2012
peaches, nectarines,
plums, sloes, berries,
grapes& kiwis) Standard
rate of GCT 15% PAYABLE)
Raw foodstuff produced GCT Act, T.S., Part 1,

031.06GCT 0 F03
within CARICOM Item 6
Milk , i.e., liquid and

powdered whole
(excluding condensed,
031.07GCT liquid and powdered 0 F04
Item 7
Food Items skimmed, flavoured, milk
based products and milk
substitutes)
Version 7.0
Cornmeal and counter- GCT Act, T.S., Part 1,

031.08GCT 0 F05
flour; soya meal, wheat Item 8, 8A & 8B
Canned sardines, herrings GCT Act, T.S., Part 1,

031.11GCT 0 F06
and mackerel. Item 11

031.12GCT, Item 12;
Infant Formula 0 F07
013.00ASD Stamp Duty Act,
Food Items Appendix B, Item 13
0
Bread; bulla, and water

031.13GCT crackers 0 F08
Item 13

031.14GCT Rice 0 F09
Item 14

0 F10
031.15GCT Sugar (brown) Item 15

031.17GCT Salt 0 F11
Item 17
Version 7.0
Baking Flour in bags of not GCT Act, T.S., Part 1,

031.21GCT 0 F12
less than 45.359 kg Item 21
Cooking Oil (excluding

031.26GCT olive oil and cooking oil 0 F13
Item 26
sprays)
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Fish, cock and noodle

031.32GCT soup, in aluminium 0 F14
Item 32
sachets.
Soya oil for cooking Stamp Duty Act,

007.00ASD (excluding cooking sprays) Appendix B, Item 7;
F15
031.26GCT GCT Act, T.S., Part 1,
(Expired) Item 26
0 0
Fire Fighting
Apparatus Customs Tariff, T.S., Pt.2,
032.15DUTY Fire fighting apparatus FF1
Item 15
0.05
Customs Tariff, T.S., Pt.2,
Item 15; Provisional
032.15DUTY, Fire fighting apparatus Collection of Tax
195.01ENVL, imported by the 0.05 0.15 0 FF2 (Environmental
325.12GCT government Protection Levy) (No. 2)
GCT Act, F.S., Part VII
015.00ASD Fuel Oil imported by 0 FU1 Stamp Duty Act,
Version 7.0
suppliers of electricity for Appendix B, Item 15
public purposes; Fuel oil
for public utility; Special
SCS rate of 3.5206 & ASD
Exempt
Petroleum Refining
977.00DUTY, Specified Articles for
Industry Encouragement
991.00GCT, Petroleum Refiners; ICD,
Act;
193.01SCF GCT & SCF Exempt;
0 0 0 FU2 GCT Act, First Schedule,
Commodities imported in
Group 15; Standard
connection with Govt.
Regulations, S.S., Item 1
Incentive Prog.
Fuel
GCT991.00,
SCTA990.00;
SCTS990.00;
SCF193.05 GCT Act Section 42;
Raw materials for refinery
GCT and SCF exempt;
0 0 0 0 0 FU3 Group 15;
Deferral granted for SCTA
Standard Regulations,
and SCTS
S.S., Item 5
Aviation fuel supplied by

195.12ENVL Marketing Companies to FU4
airline operators/services 0
Version 7.0
977.00DUTY,
Petroleum Refining
991.00GCT,
193.05SCF Specified Raw Materials
Act; Standard
for Refinery 0 0 0 FU5
Regulations, S.S., Item 5
Version 7.0
$0.02 Per litre for ICAF for

$0.02/ M.O.F Letter dated May
Nil bunkering activities FU6
litre 11, 2016
$0.02 Per litre for ICAF for

Customs (Amendment)
ethanol for use in Free $0.02/
Nil FU7 Regulation, 2013
Fuel Zone litre
Petroleum Refining
Fuel Oil Blend stock
977.00DUTY, Act; GCT Act, 1st Sch.,
imported as raw material
Exempt SCTA J$0.35 Group 15; Standard
for Petroleum Refiners;
Exempt SCTS 0 0 0 0 0 per FU9 Regulations, S.S., Item 1;
(ID, SCTA, SCTS, GCT &
991.00GCT, litre MOF Letter OC/15/1497,
SCF exempt and a CAF
193.01SCF dated March 26, 2015;
rate of J$0.35 per litre)
MOFPS letter dated
2.8.2017
Version 7.0
Tax (Environmental
Gold bullion, coins and Order, 2007, Item 6 (a);
193.93SCF,
bank and currency notes GCT Act, 3rd Sch., Pt. 1,
195.01ENVL, 0 0 0 G01
imported by the Bank of Item 60 (GCT
031.73GCT
Jamaica Amendment of
Schedules June 3, 2013);
BSJ letter, dated
22/07/2002
Government
Customs Tariff, Item 39

(1) of the Second
Materials, vehicles and Schedule;
039.01DUTY
equipment used for GCT Act, F.S., Part VII;
325.12GCT 0 0.15 0 G02
performance of contracts Provisional Collection of
195.01ENVL
with the Government Tax (Environmental
Order, 2007, Item 6 (a)
Version 7.0
Customs Tariff, Item 39

(1) of the Second
Materials, vehicles and
Schedule;
equipment used for
039.01DUTY, Stamp Duty Act,
performance of contracts
002.00ASD, Appendix B, Item 2;
with the Government,
195.01ENVL, GCT Act, F.S., Pt. 2,
purchased or taken out of
014.03GCT, 0 0 0 0 0 0 0 G03 Group 4, Item 3;
bond by The Government,
Relief of SCT vide Provisional Collection of
paid for by a foreign
M.O.F letter dated Tax (Environmental
government or
September 6, 2016 Protection Levy) (No. 2)
multilateral lending
agency
M.O.F letter, dated
Government September 6, 2016
Version 7.0
325.12 GCT
195.01 ENVL
Goods not eligible for ICD
Tax (Environmental
exemption, imported by
0.15 0 G04 Protection Levy) (No. 2)
Govt
ministries/departments
Version 7.0

Schedule, Part 3, Item
13;
033.13DUTY, Goods purchased or taken Stamp Duty Act,
002.00ASD, out of bond by The Appendix B, Item 2;
195.01ENVL, Government, the Provisional Collection of
014.03GCT, payment for which is by a 0.05 0 0 0 0 0 0 G05 Tax (Environmental
Relief of SCT vide foreign government or a Protection Levy) (No. 2)
M.O.F letter dated multilateral lending Order, 2007, Item 6 (a);
September 6, 2016 agency GCT Act, F.S., Pt. 2,
Group 4, Item 3; M.O.F
letter dated September
6, 2016
Version 7.0
Government

Item 30A;
economic development of
Stamp Duty Act,
030.01DUTY, Jamaica, imported by The
Appendix B, Item 2;
002.00ASD, Government, free of cost
0 0.15 0 0 G06 Provisional Collection of
195.01ENVL, or on concessional terms,
Tax (Environmental
325.12GCT having been made
available by an individual
or group of individuals
Version 7.0

Item 30A;
Stamp Duty Act,
030.01DUTY, Goods intended to assist
Appendix B, Item 2;
002.00ASD, economic development of
195.01ENVL, Jamaica, imported by The
Tax (Environmental
014.03GCT, Government, paid for by a 0 0 0 0 0 0 G07
Relief of SCT vide foreign government or
M.O.F letter dated multilateral lending
September 6, 2016 agency
Group 4, Item 3; M.O.F
letter, dated September
6, 2016
Version 7.0
Government
Customs Tariff, T.S. Part

3, item 13;
Stamp Duty Act, Item 2
033.13DUTY,
of Appendix B;
002.00ASD, Goods imported for use
0.05 0.15 0 0 G08 Provisional Collection of
195.01ENVL, by the Government
Tax (Environmental
325.12GCT
GCT Act, F.S. Part VII
Customs Tariff, T.S., Part

3, Item 13;
Item 2 of Appendix B of
the Stamp Duty Act; GCT
033.13DUTY,
Act, F.S., Part VII
193.02SCF,
Commodities which are Standards Regulations,
195.01ENVL,
gifts to Govt. Prog. 0.05 0.15 0 0 G09 Second Schedule, Item 2
325.12GCT
relating to welfare Provisional Collection of
Tax (Environmental
Version 7.0
015.00DUTY, Clothing for indigent 0 0.15 0 G10 Customs Tariff, S.S. Pt. 1,
Government 195.01ENVL, school children donated Item 15;
325.12GCT and consigned to the Provisional Collection of
Ministry of Education Tax (Environmental
Goods imported under

special government Stamp Duty Act,
017.00ASD 0 G11
agreement Appendix B, Item 17
Various M.O.F letters;

951.00DUTY General remission of
Part VII;
195.01ENVL Import Duty for goods
G12 Provisional Collection of
325.12GCT imported by Government
Tax (Environmental
agencies
0 0.15 0
Tax (Environmental
newspapers), articles and
materials classified under
195.01ENVL Order, 2007, Item 6 (a);
tariff Heading Nos. 49.01 G13
18.01GCT GCT Act, F.S. Group 8,
to 49.05 acquired by or on
Item 1
behalf of government
Government agencies/departments
0 0
Version 7.0
CET (import duty) M.O.F letter dated

suspension on renewable March 13, 2013;
energy and energy Provisional Collection of
951.00DUTY
efficient items and those Tax (Environmental
195.01ENVL G14
listed in Part 1c of the GCT Protection Levy) (No. 2)
031.98GCT
Act imported by Order, 2007, Item 6 (a);
government ministries/ GCT Act, 3rd Sch., Part
departments 1C
0
0 0

Energy saving devices Item 26; Provisional
listed in the Third Collection of Tax
033.26DUTY
Schedule (Item 26) and (Environmental
195.01ENVL G15
Part 1c of the GCT Act Protection Levy) (No. 2)
031.98GCT
imported by government Order, 2007, Item 6 (a);
ministries/ departments GCT Act, 3rd Sch., Part
1C
0.05 0 0
Government Standard Rate GCT for

Statutory Bodies/Tax
Withholding Entities that GCT Act, First Schedule,
325.12GCT 0.15 G16
are not registered Part VII
taxpayers/involved in a
taxable activity
Version 7.0
030.01DUTY,
002.00ASD, Customs Tariff, S.S., Pt.
the economic
195.01ENVL, 1, Item 30A; Stamp Duty
development of Jamaica,
014.03GCT, Act, Appendix B, item 2;
imported by the
Relief of SCT vide Provisional Collection of
Government, paid for by a
M.O.F letter dated Tax (Environmental
foreign government or
September 6, 2016 Protection Levy) (No.
multilateral lending
SCF exempt via 2)Order, 2007, item
agency(IECSJ-GOJ/JICA
BSJ letter dated 6(a);GCT Act, F.S., Pt.
project)
October 26, 2022 2,Group 4, Item
3;MOFPS letter dated
G17 September 6, 2016; BSJ
letter dated October 26,
0 0 0 0 0 0 0 0 2022.
978.00 ASD
Commodities imported in
978.00 DUTY Standard Regulations,
connection with 807 Govt. 0 0 0 0 GIP
993.00 GCT S.S., Item 1
Incentive Programme
193.01 SCF
Government
Incentives
980.00ASD Export Industry
980.00DUTY Encouragement Act;
Export Industries (EIEA) 0 0 0 0 GIE
980.00GCT Standard Regulations,
193.01SCF S.S., Item 1
Version 7.0
Governor General Act;

952.00DUTY, Group 4, Item 1; Stamp
024.00ASD, Duty Act, Appendix B,
Governor General 014.01SCTA08, Item 24;
014.01SCTF28, Governor General 0 0 0 0 0 0 0 0 0 0 GG1 GCT Act, First Schedule,
014.01SCTS18, Group 4, Item 1;
014.01GCT, Provisional Collection of
195.01ENVL Tax (Environmental
Order, 2007, Item 6 (b)
Version 7.0
Orthopaedic Appliances,
surgical belts, trusses,
splints and other fracture
appliances, artificial limbs,
eyes, teeth and other
artificial parts of the body,
hearing aids, other GCT Act, T.S., Pt. 1, Item
appliances which are worn 51 – 1(GCT Amendment
Health Care 031.60GCT
or carried or implanted in
0 H01
of Schedules dated June
the body to compensate 3, 2013)
for any bodily defect or
disability, canes and
crutches for the
handicapped, prescribed
eye-glasses and contact
lenses.
Version 7.0
appliances, artificial limbs,
eyes, teeth and other
artificial parts of the body,
13;
hearing aids, other
appliances which are worn
033.13DUTY, 51 - 1(GCT Amendment
or carried or implanted in
195.01ENVL, 0.05 0 0 H02 of Schedules dated June
Health Care 031.60GCT
the body to compensate
3, 2013);
for any bodily defect or
disability, canes and
Tax (Environmental
crutches for the
handicapped, prescribed
Order, 2007
eye-glasses and contact
lenses.; commodities
which are imported by
The Government
Version 7.0
appliances, artificial limbs, Customs Tariff, Third
eyes, teeth and other Schedule, Part 3, Item
artificial parts of the body, 13;
hearing aids, other GCT Act, T.S., Pt. 1, Item
appliances which are worn 51 - 1(GCT Amendment
033.13DUTY,
or carried or implanted in of Schedules dated June
193.02SCF,
the body to compensate 0.05 0 0 0 H03 3, 2013);
195.01ENVL,
for any bodily defect or Provisional Collection of
031.60GCT
disability, canes and Tax (Environmental
crutches for the Protection Levy) (No. 2)
handicapped, prescribed Order, 2007
eye-glasses and contact Standards Regulations,
lenses.; commodities Second Schedule, Item 2
which are gifts to Govt.
Health Care Prog. relating to health

Parts and accessories for
51 – 2, (GCT Amendment
031.61GCT any of the items specified 0 H04
of Schedules June 3,
in paragraph (1).
2013)
Version 7.0
51 - 2(GCT Amendment
Parts and accessories for of Schedules June 3,
195.01ENVL, any of the items specified 2013);
0 0 H05
031.61GCT in paragraph (1); imported Provisional Collection of
by Government Tax (Environmental
Order, 2007
Medical and surgical
prostheses including
surgical implants and GCT Act, T.S., Pt. 1, Item
031.63GCT ileostomy, colostomy and 0 H06 53 (GCT Amendment of
Health Care similar abilities designed Schedules June 3, 2013)
to be worn by human
beings.
Medical and Surgical GCT Act, T.S., Pt. 1, Item
prostheses including 53(GCT Amendment of
surgical implants and Schedules June 3, 2013);
031.63GCT, ileostomy, colostomy and Provisional Collection of
0 0 H07
195.01ENVL similar abilities designed Tax (Environmental
to be worn by human Protection Levy) (No. 2)
beings; imported by the Order, 2007
Government
031.55GCT
Drugs specified in the GCT Act, 3rd Sch., Pt. 1,
Fourth Schedule (List Four Item 47(GCT
0 H08
Drugs) to the Food and Amendment of
Drugs Regulations, 1975 Schedules June 3, 2013)
Drugs specified in the Customs Tariff, T.S. Part

033.13 DUTY,
Fourth Schedule (List Four 3, item 13; Provisional
195.01ENVL, 0.05 0 0 H09
Drugs) to the Food and Collection of Tax
031.55GCT
Drugs Regulations, 1975 (Environmental
Version 7.0
imported by the Protection Levy) (No. 2)
Government Order, 2007, Item 6 (a);
GCT Act, 3rd Sch., Pt. 1,
Item 47(GCT
Amendment of
Schedules dated June 3,
2013)
Diagnostic reagents used GCT Act, 3rd Sch., Pt. 1,
for testing of dextrose in Item 48(GCT
031.56GCT the blood and glucose, 0 H10 Amendment of
protein, ketones and pH in Schedules dated June 3,
the urine. 2013)
Health Care
Item 49(GCT
Diagnostic reagents used
Amendment of
for testing of dextrose in
195.01ENVL, the blood and glucose,
0 0 H11 2013);
031.56GCT protein, ketones and pH in
the urine; Imported by
Tax (Environmental
the Government
Version 7.0

Item 49(GCT
Diagnostic reagents used
Amendment of
for testing of dextrose in
Schedules June 3, 2013);
the blood and glucose,
195.01ENVL, Standard Regulations,
protein, ketones and pH in
193.02SCF, 0 0 0 H12 S.S., Item 1; Provisional
the urine; commodities
031.56GCT Collection of Tax
which are gifts to Govt.
(Environmental
Prog. relating to health &
welfare
Version 7.0
031.57GCT
Item 49(GCT
Contraceptive devices and
0 H13 Amendment of
substances.
2013)

3, item 13; Provisional
Collection of Tax
(Environmental
Contraceptive devices and Protection Levy) (No. 2)
195.01ENVL,
substances (Imported by 0 0 H14 Order, 2007, Item 6 (a);
031.57GCT
the Government) GCT Act, 3rd Sch., Pt. 1,
Health Care Item 49 (GCT
Amendment of
2013)
Item 50(GCT
Disposable diapers for the
031.59GCT 0 H15 Amendment of
incontinent.
2013)
Artificial breathing
Item 54(GCT
apparatus for individuals
031.64GCT 0 H16 Amendment of
afflicted with respiratory
disorder
2013)
Artificial breathing Customs Tariff, T.S., Part
033.13DUTY,
Health Care apparatus for individuals 3, item 13; Provisional
195.01ENVL, 0.05 0 0 H17
afflicted with respiratory Collection of Tax
031.64GCT
disorder (Imported by the (Environmental
Version 7.0
Government) Protection Levy) (No. 2)
Item 54(GCT
Amendment of
Schedules June 3, 2013)
Version 7.0
Specified goods which the
by a taxpayer solely for
use by that taxpayer in the Customs Tariff, T.S. Pt. 8
038.01DUTY 0 H18
operation of a healthcare Item 1
facility.
Customs Tariff, T.S., Part

8 item 1; Provisional
Collection of Tax
(Environmental
038.01DUTY, by a taxpayer solely for
195.01ENVL, use by that taxpayer in the 0 0 0 H19
GCT Act via Cabinet
Zero rated GCT operation of a healthcare
Decision No. 38/16
facility (Imported by the
dated 7 Nov. 2016 &
government)
MOFP letter dated 25
July 2017
Version 7.0

8, item 1; Standard
Regulation 2nd Sch. Item
2; Provisional Collection
of Tax (Environmental
038.01DUTY, by a taxpayer solely for
193.02SCF, use by that taxpayer in the
0 0 0 0 H20 Order, 2007, Item 6 (a);
195.01ENVL, operation of a healthcare
GCT Act via Cabinet
Zero rated GCT facility. (Gifts to
Decision No. 38/16
government programme
dated 7 Nov. 2016 &
related health)
MOFP letter dated 25
July 2017
Health Care

Commissioner of Customs Customs Tariff, T.S., Part
is satisfied are imported 8, item 1; GCT Act via
038.01DUTY, by a taxpayer solely for Cabinet Decision No.
0 0 H21
Zero rated GCT use by that taxpayer in the 38/16 dated 7 Nov. 2016
operation of a healthcare & MOFP letter dated 25
facility. (Non-government July 2017
health care facility)
Goods (excluding motor
vehicles, other than
ambulances) acquired by GCT Act, F.S., Group III,
013.08GCT 0 H22
or on behalf of Red Cross, Item 8
St. John's Ambulance
Brigade, University
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Hospital
Version 7.0
The University Hospital
Act;
GCT Act, F.S., Group III,
960.10DUTY, University Hospital of the Item 8;
014.00ASD West Indies (excluding Provisional Collection of
0 0 0 0 H23
195.01ENVL, motor vehicles other than Tax (Environmental
Health Care
013.08GCT ambulances) Protection Levy) (No. 2)
Stamp Duty Act,
Appendix B, Item 14
Customs Tariff, S.S. Item
032.00DUTY
Private Hospitals H24 32; GCT Act, First
325.12GCT
0 0.15 Schedule, Part VII

3, item 13; Provisional
Collection of Tax
(Environmental
033.13DUTY, Disposable diapers for the Protection Levy) (No. 2)
Health Care
195.01ENVL, incontinent imported by H25 Order, 2007, Item 6 (a);
031.59GCT the Government GCT Act, 3rd Sch., Pt. 1,
Item 50 (GCT
Amendment of
2013)
0.05 0 0
Version 7.0
Industrial Items,
Pipe and Pipe
Fittings & Capital Customs Tariff, T.S., Pt.
032.31DUTY Pipes and pipe fittings 0.05 IN1
Goods 2, Item 31
976.00DUTY Industrial Incentive 0 IN2 The Industrial Incentives

Act
Goods including building

and construction
materials imported
primarily for use in the
Stamp Duty Act,
037.00ASD manufacture of tangible 0 IN3
Appendix B, Item 37
moveable/immoveable
property whether or not
for commercial purposes
etc
Goods including building
Industrial Items, and construction
Pipe and Pipe Stamp Duty Act,
materials imported
Fittings & Capital 037.00ASD primarily for use in the
193.05SCF manufacture of tangible IN4
Goods S.S Item 5;
325.12GCT moveable/immoveable
property whether or not
Part VII
for commercial purposes
etc(Capital goods)
0.15 0 0
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Machinery,
Equipment &
035.04DUTY
Spares
Machinery and Equipment
(including parts thereof)
which the Commissioner
of Customs is satisfied is
imported by a taxpayer for
direct use by that taxpayer
in manufacture of goods 0 M01
Item 1
in Jamaica or for quality
control testing, packaging,
or climate-controlled
storage of such goods by
the taxpayer.
Spare parts for use in the

Machinery, manufacturing process Standard Regulations,
193.05SCF that do not qualify for ID 0 M02 S.S., Item 5
Equipment & exemption
Spares (SCF exemption only)
Version 7.0
Specified printing Customs Tariff, T.S., Part

32.33DUTY 0.05 M03
materials 3, Item 33
Version 7.0
in the manufacture of
goods in Jamaica or for Customs Tariff, T.S., Pt.
035.04DUTY,
quality control testing, 0 0 M05 5, Item 1;
990.00GCT
packaging, or climate- GCT Act, Section. 42
controlled storage of such
goods by the taxpayer.
GCT Deferred; ICD
Exempt
Non-Capital Goods that
qualify for ICD exemption
Version 7.0

in the manufacture of Customs Tariff, T.S. Pt. 5,
Machinery, goods in Jamaica or for Item 1;
035.04DUTY,
quality control testing, 0 0 M06 Standard Regulations,
Equipment & 193.05SCF
packaging, or climate- S.S., Item 5;
Spares controlled storage of such GCT Act, F.S., Pt. 7
goods by the taxpayer.
ICD & SCF Exempt Only
Machinery and
equipment that are
capital goods and all
spare parts
Version 7.0
Capital Goods that qualify
for ICD exemption;
deferment granted:
Machinery and
Equipment(including parts
thereof) which the
is satisfied is imported by
a taxpayer for direct use
by that taxpayer in
manufacture of goods in
035.04DUTY, Item 1;
Jamaica or for quality
193.05SCF, 0 0 0 M07 Standard Regulations,
990.00GCT S.S., Item 5;
or climate-controlled
GCT Act, Section 42
storage of such goods by
the taxpayer. GCT
Machinery, Deferred; ICD & SCF
Equipment & Exempt and GCT
Deferred; ICD & SCF
Spares Exempt
Machinery and
equipment that are
spare parts
Minerals and petroleum
machinery etc. for
032.26DUTY 0.05 M08 Item 26
exploration and
prospecting
Specified printing
032.33DUTY materials for use in
M09 Item 26; Standards
193.05SCF manufacturing (GCT
Regulation, S.S. Item 5
Deferment not granted)
0.05
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Printing materials,
032.33DUTY, 2, item 33
specified for use in
193.05SCF, 0 0 0 M10 GCT Act, Section 42;
manufacturing (Deferral
990.00GCT Standard Regulations,
granted)
S.S., Item 5
032.23DUTY Machine belt fasteners 0.05 M12
2, Item 23
Food processing Customs Tariff, T.S., Pt.2,
032.17DUTY 0.05 M14
machinery and equipment Item 17

imported by an approved
Machinery, farming enterprise or
producer of primary
Equipment & products for direct use by
Spares Item 1;
that taxpayer in the
035.04 ID, production of primary
S.S., Item 5; GCT Act
193.05 SCF, products in Jamaica or for 0 0 0 M15
Cabinet Decision No.
Zero-rated GCT quality control testing,
38/16 dated 7 Nov. 2016
packaging, or climate-
& MOFP letter dated 25
controlled storage of such
July 2017
goods: ICD & SCF Exempt,
GCT zero rated
(Machinery and
Equipment that are
spare parts)
035.04 ID; Machinery and 0 0 M16 Customs Tariff, T.S. Pt. 5,
Version 7.0
Zero-rated GCT Equipment (non-capital Item 1; GCT Act via
goods) which the Cabinet Decision No.
Commissioner of 38/16 dated 7 Nov. 2016
Customs is satisfied is & MOFP letter dated 25
imported by an approved July 2017
farming enterprise or
producer of primary
products for direct use
by that taxpayer in the
production of primary
products in Jamaica or
for quality control
testing, packaging, or
climate-controlled
storage of such goods:
ICD exempt, GCT zero-
rated
(Machinery and
Equipment that are non-
capital goods)
Version 7.0
Machinery and
Machinery, Equipment (including
Equipment & parts thereof) which the
Commissioner of
Spares Customs is satisfied is
imported by an approved Standard Regulations,
manufacturer under 2nd Sch., Item 5; GCT
CARICOM/FTA
treaty obligations: ICD Act Sec. 42; MOFPS
990.00 GCT 0 0 M17
Refer to boxes 34 and letter dated 8.11.2017 –
193.05 SCF
36, GCT deferred, SCF Cabinet Decision 36/17
exempt (Machinery and dated 25.9.2017
Equipment that are
spare parts )
Version 7.0
Machinery and
Equipment which the
Commissioner of
Customs is satisfied is
Machinery, imported by an approved GCT Act section 42;
Equipment & manufacturer under MOFPS letter dated
Spares CARICOM/FTA, treaty obligations: ICD 0 M18 8.11.2017 – Cabinet
990.00 GCT Refer to boxes 34 and 36, Decision 36/17 dated
GCT deferred. 25.9.2017
(Machinery and
capital goods)
Version 7.0
Machinery and
equipment(including
parts thereof) which the
Commissioner of
imported by a taxpayer
for direct use by that
taxpayer in the
35.04 ID, control testing, Item 1;
193.05 SCF, packaging, or climate 0 0 0 M19 Standard Regulations,
031.98 GCT
control storage of such S.S., Item 5; GCT Act,
goods by the taxpayer Third Schedule, Part 1C
exempt under Part 1(c) of
the Third Schedule:
ICD, SCF and GCT exempt
(Machinery and
Equipment that are
spare parts)
Version 7.0
Machinery and
parts thereof ) which the
Commissioner of
for direct use by that
taxpayer in the
35.04 ID, control testing, Item 1; GCT
M20
031.98 GCT packaging, or climate Act, Third Schedule, Part
control storage of such 1C
goods by the taxpayer
exempt under Part 1(c) of
the Third Schedule:
ICD and GCT exempt
(Machinery and
capital goods).
Prescribed goods (item 2)

(individual) engaged full-
time in the production of Customs Tariff, T.S., Pt.
037.01DUTY 0 MP1
motion pictures on a 7, Item 1
commercial basis for
in motion picture
Motion Picture production (including any
part thereof) in Jamaica.
Version 7.0
Industry
Motion Picture Industry

(Encouragement) Act Motion Picture Industry
940.00DUTY, (Equipment imported for (Encouragement) Act;
940.00GCT, use in the Film and M.O.F. letter ref #
0 0 0 0 MP2
193.01 SCF Entertainment Industry 174/044 dated 5/11/07;
195.14ENVL facilitated through Standard Regulations,
Jamaica Trade & Invest S.S. Item 1
and Tourist Board)
Prescribed goods (item 3)

(individual) engaged full-
time in the production of
sound recordings on a
037.02DUTY commercial basis for 0 MU1
7, Item 1
direct use by that
taxpayer in sound
Musical and Sound recording production in
Recording Jamaica or the Caribbean
Common Market
Apparatus
(Professional)
Version 7.0
Prescribed goods (item

3(b)) imported by a
taxpayer (individual)
engaged full-time in the
performance of musical Customs Tariff, T.S., Pt.
037.03DUTY 0 MU2
works on a commercial 7, Item 1
basis for direct use by that
taxpayer (individual) in
the performance of
musical works.
Musical and Sound Musical instruments and

Recording their parts and accessories
951.00DUTY M.O.F letter ref letter
Apparatus 950.00GCT
– General Remission MU3
108/179 dated 1/5/00
(except steel band
(Professional)
instruments) 0
0
Version 7.0
Packaging Material, which
Non-bulk goods the Commissioner of
imported as Customs is satisfied are
imported by a taxpayer to
Packaging Material be used to package goods
Customs Tariff, 3rd Sch.
Pt. 5 Item 3; Standard
which the manufactured in Jamaica
035.03DUTY, Regulations, 2nd Sch.,
Commissioner of by that taxpayer: ICD, ,
193.05SCF, Item 5; CAF implemented
SCF 50%CAF Exemption; 0 0 0 0.5 P01
Customs is 196.19CAF, August 12, 2013 on
GCT Deferred
satisfied are 990.00GCT instructions of the
Commissioner; GCT Act,
imported by a Section 42
taxpayer to be
used to package
primary goods or
goods Packaging Material; no
manufactured in GCT deferment granted,
goods which the
Jamaica by that Commissioner of Customs
taxpayer. 035.03DUTY, Regulations, 2nd Sch.,
193.05SCF, 0 0 0.5 P02 Item 5; CAF implemented
by a taxpayer to be used
196.19CAF August 12, 2013 on
to package goods
instructions of the
manufactured in Jamaica
Commissioner
by that taxpayer: ICD,, SCF
50%CAF Exemption
Packaging Material not
Non-bulk goods eligible for ICD
imported as Exemption, which the
2nd Sch., Item 5;
Packaging Material SCF193.05,
is satisfied are imported 0 0.5 P03
CAF implemented August
CAF196.19 12, 2013 on instructions
which the by a taxpayer to be used
of the Commissioner;
Commissioner of to package primary goods
or goods manufactured in
Customs is
Jamaica by that taxpayer:
Version 7.0
satisfied are SCF & 50% CAF Exemption
imported by a
taxpayer to be
used to package
primary goods or
goods
manufactured in
Jamaica by that
taxpayer.
Non-bulk goods
imported as
Packaging Material Customs Tariff, 3rd Sch.
Packaging Material, which Pt. 5 Item 3; Stamp Duty
which the
the Commissioner of Act Appendix B, Item 40;
Commissioner of Customs is satisfied are Standard Regulations,
Customs is 035.03 ID,
imported by an approved 2nd Sch., Item 5; CAF
satisfied are farming enterprise of implemented August 12,
193.05SCF,
producer of primary 0 0 0 0.5 P05 2013 on instructions of
imported by a 196.19CAF, ;
products to be used to the Commissioner; GCT
taxpayer to be Zero-rated GCT
package primary goods in Act Cabinet Decision No.
used to package Jamaica: ID, SCF, 50% CAF 38/16 dated 7 Nov. 2016
primary goods or exemption, GCT zero & MOFP letter dated 25
rated July 2017
goods
manufactured in
Jamaica by that
taxpayer.
Version 7.0
Packaging Materials, 2nd Sch., Item 5; CAF
which the Commissioner implemented August 12,
of Customs is satisfied are 2013 on instructions of
CARICOM/FTA
imported by an approved the Commissioner; GCT
990.00 GCT
manufacturer under 0 0 0.5 P06 Act, Section 42; GCT Act
193.05 SCF
treaty obligations: ICD – via Cabinet Decision No.
196.19 CAF
Refer to boxes 34 and 36, 38/16 dated 7 Nov. 2016
GCT deferred, SCF and & MOFP letter dated 25
50% CAF exemption. July 2017
Passenger
Baggage: Passengers' baggage:
Customs Tariff,
Personal and household
Household Effects effects as described in and
S.S., Pt. 1, Item 6;
& Tools of Trade Stamp Duty Act,
to the extent allowed
Appendix B, Item 8;
006.00DUTY, under Items No. 6, Para. 1,
Standard Act
008.00ASD, sub-paragraph d of Part I
Regulations, S.S., Item 4;
193.04SCF, of the second schedule to 0 0 0 0 0 PE1
195.04ENVL, the Customs Tariff
Tax (Environmental
031.72GCT (Revision) Resolution
1972; Goods imported by
Order, 2007, Item 6 (c);
qualified passengers up
the $500 allowance
59
006.10DUTY, Household effects and Customs Tariff, S.S., Pt.

0 0 0 0 0 PE2
Household Effects 008.00ASD, tools of the trade for 1, Item 6.1 ;
Version 7.0
& Tools of Trade - 031.72GCT, returning residents, Stamp Duty Act,
193.04SCF, Passengers' baggage and Appendix B, Item 8;
Returning 195.04ENVL household effects as Provisional Collection of
Residents described in and to the Tax (Environmental
extent allowed under Protection Levy) (No. 2)
Items No. 6 and 6A of Part Order, 2007, Item 6 (c);
I of the second schedule GCT Act, T.S., Pt. 1, Item
to the Customs Tariff 59;
(Revision) Resolution Standard Act
1972.; Commodities which Regulations, S.S., Item 4
are household effects
Passengers' baggage: New

Customs Tariff,
or Used Personal Items,
S.S., Pt. 1, Item 6, Sub
Passenger Used Instruments & Tools,
Item 1 sub-paragraph d;
other portable Articles
Baggage& Tools of and household effects as
Stamp Duty Act,
006.00DUTY, Appendix B, Item 8;
Trade - Returning described in and to the
008.00ASD, Standard Act
Residents extent allowed under Item
193.04SCF, 0 0 0 0 0 PE3 Regulations, S.S., Item 4;
No. 6, Para. 1, sub-
195.04ENVL, Provisional Collection of
paragraph a, b,c& Para. 2,
031.72GCT Tax (Environmental
of Part I of the second
schedule to the Customs
Tariff (Revision)
Resolution 1972; Goods
59
imported by passengers
Version 7.0
Customs Tariff,
Personal Effects, not being
S.S., Pt. 1, Item 6, Sub
merchandise, of citizens of
Item 4; Stamp Duty Act,
Jamaica or of persons
Appendix B, Item 8;
006.00DUTY, ordinarily domiciled in
Standard Act
008.00ASD, Jamaica who have died
Regulations, S.S., Item 4;
193.04SCF, abroad: Item No. 6, Para. 0 0 0 0 PE4
195.04ENVL, 4, of Part I of the second
Tax (Environmental
031.72GCT schedule to the Customs
Tariff (Revision)
Resolution 1972
59

Raw Material or Pt. 5 Item 1; Stamp Duty
intermediate 035.01DUTY, Cornmeal or Wheat Act Appendix B, Item 40;
040.01ASD imported as Raw Material Standard Regulations,
goods (NON-BULK) 193.05SCF, or Intermediate Good: 0 0 0 0 0.5 R01 2nd Sch., Item 5;
which the 196.18CAF, ICD, ASD, SCF, GCT & CAF Customs Regulation
Commissioner of 031.08GCT 50% Exempt Amendment 2013; GCT
Act, T.S., Part 1, Item 8,
Customs is
8A & 8B
satisfied are
imported by a Standard Regulations,
taxpayer for direct SCF193.05,
Counter Flour Imported as 2nd Sch., Item 5;
use in the Raw Material or Customs Regulation
CAF196.18, 0 0 0.5 R02
Intermediate Goods: SCF, Amendment 2013; GCT
production of GCT031.08
GCT & CAF 50% Exempt T.S., Part 1, Item 8, 8A &
primary products 8B
or manufacture of
Version 7.0
goods in Jamaica
by that taxpayer.
Stamp Duty Act
Soyameal imported as
Raw Material or ASD040.01, , Raw Material or
intermediate Customs Regulation
CAF196.18, Intermediate Goods: ASD, 0 0 0.5 R03
Amendment 2013; GCT
goods (NON-BULK) GCT031.08 SCF, GCT & CAF 50%
T.S., Part 1, Item 8, 8A &
Exempt
which the 8B
Commissioner of Standard Regulations,
Rice imported as Raw 2nd Sch., Item 5;
Customs is 193.05SCF,
Material or Intermediate Stamp Duty Act
satisfied are 040.01ASD
Goods, not eligible for ICD 0 0 0.5 R04 Appendix B, Item 40
196.18CAF,
imported by a 031.14GCT
exemption: SCF, GCT & Customs Regulation
taxpayer for direct CAF 50% exempt Amendment, 2013; GCT
Act T.S., Part 1, Item 14
use in the Customs Tariff, T.S Part
production of 5, Item 1
035.01DUTY
primary products 196.18CAF, Salt imported as Raw
GCT T.S., Part 1, Item 17
or manufacture of 0 0 0 0.5 R05 Customs Regulation
193.05SCF Material
Amendment, 2013
goods in Jamaica 031.17GCT
by that taxpayer. 2nd Sch., Item 5
Raw Material or Cooking Oil (excluding

intermediate olive oil and cooking oil Standard Regulations,
goods (NON-BULK) 193.05SCF, sprays) Imported as Raw 2nd Sch., Item 5;
which the 196.18CAF, Material or Intermediate 0 0 0.5 R06 Customs Regulation
031.26GCT Goods: SCF, GCT & 50% Amendment, 2013; GCT
Commissioner of CAF exempt Act T.S., Part 1, Item 26
Customs is
satisfied are
imported by a 196.18CAF, Imported live bird, used 0 0.5 R07 GCT Act, T.S., Part 1,
Version 7.0
taxpayer for direct 031.22GCT as or yielding or Item 22A; Customs
producing, food for (Amendment)
use in the human consumption, Regulation, 2013
production of including baby chickens
primary products and fertile chicken eggs
or manufacture of for hatching (tariff
headings 0407.00.10 and
goods in Jamaica 0407.00.20): GCT & 50%
by that taxpayer. CAF Exempt

Raw Material or
item 1, Stamp Duty Act,
035.01DUTY Intermediate Goods to
040.01ASD manufacture prescribed
193.05SCF eyeglasses being parts 0 0 0.5 R08
2nd Sch., Item 5;
196.18CAF specified in paragraph 51
Customs Regulation
031.61GCT of the GCT Act: SCF, GCT
Amendment, 2013; GCT
& 50% CAF exempt
Act, T.S., Pt. 1, Item 51(2)
Raw Material or Iron or steel wire mesh Customs Tariff, T.S. Pt. 3,
intermediate 033.16DUTY,
imported for as raw item 16;
goods (NON-BULK) materials or intermediate GCT Act., Section 42
193.05SCF,
goods for use in 0 0 0 0.5 R09 Customs Regulation
which the 196.18CAF,
manufacturing. GCT Amendment, 2013;
Commissioner of 990.00GCT
deferral granted- Standard Regulations,
Customs is EXCLUDING SHIPLOAD 2nd Sch., Item 5
satisfied are
Version 7.0
imported by a
taxpayer for direct
use in the
production of
primary products
or manufacture of
goods in Jamaica
by that taxpayer.
Fertilizers of subheadings
Raw Material or 3101.00 to 3105.00
intermediate (excluding subheading
3102.10), herbicides,
goods (NON-BULK) fungicides, plant growth
193.05SCF, 2nd Sch., Item 5;
which the regulators, nematicides,
196.18CAF, 0 0 0.5 R10 Customs Regulation
Commissioner of rodenticides, veterinary
012.08GCT Amendment 2013; GCT
preparation and
Customs is Act, F.S.,Group 2, Item 8
molluscides, Imported as
satisfied are Raw Material or
imported by a Intermediate Goods: SCF,
taxpayer for direct GCT & CAF 50% Exempt
011.00ASD,
use in the 193.05SCF, Stamp Duty Act,
production of 196.18CAF, Appendix B, Item 11;
Animal feedsexcept
primary products 012.01GCT
petfoods imported as Raw
or manufacture of 0 0 0 0.5 R12 2nd Sch., Item 5;
Material or Intermediate
Customs Regulation
goods in Jamaica Goods
Amendment, 2013; GCT
by that taxpayer. Act, F.S., Group 2, Item 1
Version 7.0
Version 7.0
Leaf tobacco
Raw Material or Customs Tariff, T.S., Pt.
(unmanufactured) for use
2, Item 22; Standard
intermediate 032.22DUTY, as wrapping leaf in the
Regulations, 2nd Sch.,
goods (NON-BULK) 193.05SCF, manufacture of cigars, no 0 0 0.5 R13
Item 5; Customs
196.18CAF, GCT deferment granted:
which the ICD, SCF & 50% CAF
Regulation Amendment,
Commissioner of 2013;
exempt
Customs is Leaf tobacco Customs Tariff, T.S., Pt.
satisfied are 032.22DUTY, (unmanufactured) for use 2, Item 22; Standard
imported by a 193.05SCF, as wrapping leaf in the
0 0 0 0.5 R14
196.18CAF, manufacture of cigars; Item 5; Customs
taxpayer for direct
990.00GCT GCT deferment; ICD, SCF Regulation Amendment,
use in the & 50% CAF exemption 2013; GCT Act, sec. 42
production of 032.19DUTY,
primary products 193.05SCF,
196.18CAF,
or manufacture of
990.00GCT
goods in Jamaica Customs Tariff, T.S., Pt.
Ribbon and tape for 2, Item 19; Standard
by that taxpayer. making garment labels: Regulations, 2nd Sch.,
0 0 0 0.5 R15
ICD, SCF & CAF 50% Item 5; Customs
Exemption; GCT Deferred Regulation Amendment,
2013; GCT Act, sec. 42

Ribbon and tape for
Raw Material or 032.19DUTY, making garment labels, no
2, Item 19; Standard
intermediate Regulations, 2nd Sch.,
193.05SCF, GCT deferment granted: 0 0 0.5 R16
Item 5; Customs
goods (NON-BULK) 196.18CAF ICD, SCF & CAF 50%
Regulation Amendment,
Exemption
which the 2013
193.05SCF, Raw Foods from 0 0 0.5 R17 Standard Regulations,
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Commissioner of 196.18CAF, CARICOM imported as 2nd Sch., Item 5;
031.06GCT Raw Material or Customs Regulation
Customs is Intermediate Goods, SCF, Amendment 2013; GCT
satisfied are GCT & 50% CAF exempt Act, T.S. Part 1, Item 6 &
imported by a 6A
taxpayer for direct Specified Raw Foods
imported from outside Stamp Duty Act
use in the CARICOM as Raw material Appendix B, Item 39;
production of 039.00ASD, or Intermediate Goods, Standard Regulations,
primary products 193.05SCF, not eligible for ICD
0.15 0 0 0.5 R18
2nd Sch., Item 5;
or manufacture of 196.18CAF, exemption, no GCT Customs Regulation
325.12GCT deferment granted: ASD, Amendment 2014; GCT
goods in Jamaica SCF & 50% CAF exempt; M.O.F letter dated June
by that taxpayer. GCT Standard Rate 20, 2012
Payable
Raw Material or Specified Raw Foods, Customs Tariff, 3rd Sch.

intermediate imported from outside Pt. 5 Item 1; Stamp Duty
goods (NON-BULK) 035.01DUTY, CARICOM as Raw Act Appendix B, Item 39;
039.00ASD, material or Intermediate Standard Regulations,
which the 193.05SCF, Goods, no GCT deferment 0 0.15 0 0 0.5 R19 2nd Sch., Item 5;
Commissioner of 196.18CAF, granted: ICD, SCF, ASD & Customs Regulation
Customs is 325.12GCT 50% CAF Exempt; GCT Amendment 2013; GCT
satisfied are Standard Rate M.O.F letter dated June
20, 2012
imported by a
taxpayer for direct
Raw Foods imported from
use in the Standard Regulations,
outside of CARICOM to be
2nd Sch., Item 5;
production of 193.05SCF, used as Raw material or
Customs Regulation
primary products 196.18CAF, Intermediate Good, not 0.15 0 0.5 R20
Amendment 2013; GCT
325.12GCT eligible for ASD or ICD
or manufacture of exemption: no GCT
M.O.F letter dated June
goods in Jamaica 20, 2012
deferment granted; SCF &
Version 7.0
by that taxpayer. 50% CAF exempt; GCT
Standard Rate

Stamp Duty Act
Raw Material or outside of CARICOM to be
intermediate used as Raw material or
040.01ASD, Standard Regulations,
Intermediate Good, not
goods (NON-BULK) 193.05SCF,
eligible for ICD 0.15 0 0 0.5 R21
2nd Sch., Item 5;
196.18CAF, Customs Regulation
which the exemption: no GCT
Commissioner of deferment granted; ASD,
M.O.F letter June 20,
SCF & 50% CAF exempt;
Customs is 2012
GCT Standard Rate
satisfied are
imported by a outside of CARICOM as
taxpayer for direct Customs Tariff, 3rd Sch.
Raw Material or
use in the 035.01DUTY, Intermediate Goods, not
production of 193.05SCF, eligible for ASD
0 0.15 0 0.5 R22 Item 5; Customs
196.18CAF, exemption: ICD, SCF &
primary products 325.12GCT 50% CAF Exempt; GCT
Regulation Amendment
or manufacture of 2013; GCT M.O.F letter
Standard Rate Payable
dated June 20, 2012
goods in Jamaica
by that taxpayer.
Version 7.0
Raw Material or Customs Tariff, 3rd Sch.

intermediate Raw Foods imported from Pt. 5 Item 1; Stamp Duty
outside of CARICOM to be Act Appendix B, Item 40;
goods (NON-BULK) ID035.01,
used as Raw material or Standard Regulations,
which the ASD040.01,
Intermediate Goods, No 2nd Sch., Item 5;
SCF193.05, 0 0.15 0 0 0.5 R23
Commissioner of CAF196.18,
GCT deferment granted: Customs Regulation
Customs is ICD, ASD, SCF & 50% CAF Amendment 2013;
GCT325.12
Exempt; GCT Standard Provisional Collection of
satisfied are Rate Applicable Tax; GCT M.O.F letter
imported by a dated June 20, 2012
taxpayer for direct
use in the
039.00ASD,
production of 193.05SCF,
primary products 196.18CAF
Stamp Duty Act
or manufacture of Specified Raw Material or Appendix B, Item 39;
goods in Jamaica Intermediate Goods, not Standard Regulations,
by that taxpayer. eligible for ICD 2nd Sch., Item 5;
0 0 0.5 R25
exemption/GCT Customs Regulation
deferment: ASD, SCF & Amendment 2013;
50% CAF exempt;

Raw Material or 035.01DUTY,
Specified Raw Material or Pt. 5 Item 1; Stamp Duty
intermediate Intermediate Goods, not Act Appendix B, Item 39;
039.00ASD,
granted GCT deferment: 0 0 0 0.5 R26 Standard Regulations,
ICD, SCF, ASD & 50% CAF 2nd Sch., Item 5;
196.18CAF
which the Exempt Customs Regulation
Amendment 2013;
Version 7.0
Commissioner of Customs Tariff, 3rd Sch.
Pt. 5 Item 1; Stamp Duty
Customs is 035.01DUTY, Specified Raw materials Act Appendix B, Item 39;
satisfied are 039.00ASD, or Intermediate Goods: Standard Regulations,
imported by a 193.05SCF, ICD, ASD, SCF & 50% CAF 0 0 0 0 0.5 R27 2nd Sch., Item 5;
taxpayer for direct 196.18CAF, Exempt; GCT Deferred Customs Regulation
use in the Act Sec. 42
production of
primary products
or manufacture of
SCF193.05, Raw Material or
goods in Jamaica CAF196.18 Intermediate Goods not
by that taxpayer. 2nd Sch., Item 5;
eligible for ICD,ASD 0 0.5 R28
Customs Regulation
exemption; : SCF & CAF
Amendment 2013
50% Exempt
Raw Material or Customs Tariff, 3rd Sch.

Raw Material or 035.01DUTY,
Intermediate Goods, not Pt. 5 Item 1; Standard
intermediate eligible for ASD Regulations, 2nd Sch.,
193.05SCF, 0 0 0.5 R30
exemption, not granted Item 5; Customs
goods (NON-BULK) 196.18CAF
GCT deferment: ICD, SCF Regulation Amendment
which the & 50% CAF Exempt 2013;
Commissioner of Raw Material or Customs Tariff, 3rd Sch.
035.01DUTY, Intermediate Goods, not Pt. 5 Item 1; Standard
Customs is
193.05SCF, eligible for ASD Regulations, 2nd Sch.,
satisfied are 0 0 0 0.5 R31
196.18CAF, exemption: ICD, SCF & Item 5; Customs
imported by a 990.00GCT 50% CAF Exempt; GCT Regulation Amendment
Deferred 2013; GCT Act Sec. 42
Version 7.0
taxpayer for direct
use in the
production of Stamp Duty Act
Raw Material or
primary products 040.01ASD, Intermediate Goods not
or manufacture of 193.05SCF, eligible for ICD exemption 0 0 0.5 R32
2nd Sch., Item 5;
196.18CAF or GCT deferment; ASD,
goods in Jamaica Customs Regulation
SCF& 50% CAF Exempt
Amendment 2013;
by that taxpayer.

Raw Material or Raw material and Pt. 5 Item 1; Stamp Duty
035.01DUTY,
Intermediate Goods; Not Act Appendix B, Item 40;
intermediate 040.01ASD,
granted GCT deferment: 0 0 0 0.5 R34 Standard Regulations,
ICD, ASD, SCF & 50% CAF 2nd Sch., Item 5;
196.18CAF
which the Exempt Customs Regulation
Commissioner of Amendment 2013;
Customs is
Version 7.0
satisfied are
imported by a
taxpayer for direct
use in the
production of
primary products Raw Material and
or manufacture of Pt. 5 Item 1; Stamp Duty
035.01DUTY, Intermediate Goods
Act Appendix B, Item 40;
goods in Jamaica 040.01ASD, eligible for ASD
by that taxpayer. 193.05SCF, exemption (attracts 0% 0 0 0 0 0.5 R35
2nd Sch., Item 5;
196.18CAF, ASD or more): ICD, ASD,
Customs Regulation
990.00GCT SCF & 50% CAF Exempt;
Amendment 2013; GCT
GCT deferment
Act Sec. 42
Version 7.0
Raw Material or
intermediate Customs Tariff, T.S. Part
5, Item 1;
goods (NON-BULK) Food produced exclusively Stamp Duty Act,
which the 035.01DUTY,
for school feeding Appendix B, Item 40;
040.01ASD,
Commissioner of 193.05SCF,
programme of an
0 0 0 0 0.5 R36
Customs is approved school, not for S.S., Item 5; Customs
196.18CAF,
resale to the general Regulation Amendment
satisfied are 018.04GCT
public 2013
imported by a GCT Act, F.S., Group 8,
taxpayer for direct Item 4
use in the
production of
primary products
or manufacture of
goods in Jamaica
by that taxpayer. Customs Tariff, T.S. Part
Food produced exclusively 5, Item 1;
for school feeding Standards Regulations,
035.01DUTY,
programme of an S.S., Item 5; Customs
193.05SCF,
approved school, not for 0 0 0 0.5 R37 Regulation Amendment
196.18CAF,
resale to the general 2013
018.04GCT
public(Not eligible for GCT Act, F.S., Group 8,
ASD exemption) Item 46GCT Act, F.S.,
Group 8, Item 6
Version 7.0
Customs Regulation
Amendment 2013;
Baking Flour in bags of not
Standards Regulation,
196.18CAF, less than 45.359 kg
S.S. Item 5; GCT Act, T.S.,
193.05SCF imported as Raw Material 0 0 0.5 R38
Part 1, Item 21
031.21GCT or Intermediate Goods
Raw Material or
intermediate goods
(NON-BULK) which
the Commissioner Specified raw material and Customs Tariff, 3rd Sch.
of Customs is intermediate goods (item Pt. 5 Item 1; Stamp Duty
satisfied are 39 Stamp Duty Act)
imported by approved Act Appendix B, Item 39;
imported by a 035.01DUTY, farming enterprises or Standard Regulations,
taxpayer for direct 039.00ASD, producers of primary 2nd Sch., Item 5;
use in the 195.05SCF, products for direct use in 0 0 0 0 0.5 R40 Customs Regulation
196.18CAF, the production of primary Amendment 2013; GCT
production of products in Jamaica: ID,
Zero-rated GCT Act via Cabinet Decision
primary products or ASD exempt, SCF and
No. 38/16 dated 7 Nov.
50% CAF exempt, GCT
manufacture of zero rated,. 2016 & MOFP letter
goods in Jamaica by dated 25 July 2017
that taxpayer
Version 7.0
Raw Material or
intermediate goods
(NON-BULK) which Raw material and Pt. 5 Item 1; Stamp Duty
the Commissioner intermediate goods
of Customs is 035.01DUTY, farming enterprise or Standard Regulations,
satisfied are producer of primary 2nd Sch., Item 5;
040.01 ASD,
imported by a products for direct use in Customs Regulation
193.05SCF, the production of primary 0 0 0 0 0.5 R41
Amendment 2013;
taxpayer for direct 196.18CAF, products in Jamaica: ID, Provisional Collection of
use in the Zero-rated GCT ASD exempt, SCF and
Tax; GCT Act - Cabinet
50% CAF exempt, GCT
production of zero rated. Decision No. 38/16 dated
primary products or 7 Nov. 2016 & MOFP
manufacture of letter dated 25 July 2017
goods in Jamaica by
that taxpayer
Raw material and

intermediate goods Customs Tariff, 3rd Sch.
farming enterprise or Pt. 5 Item 1; Standard
producer of primary Regulations, 2nd Sch.,
035.01DUTY, products for direct use in Item 5; Customs
193.05SCF, the production of primary 0 0 0 0.5 R42 Regulation Amendment
196.18CAF, products in Jamaica: ID,
Zero-rated GCT 2013; GCT Act - Cabinet
not eligible for ASD
Decision No. 38/16 dated
exemption, GCT zero
rated, SCF and 50% CAF 7 Nov. 2016 & MOFP
exempt. letter dated 25 July 2017
Version 7.0
Raw Material or
intermediate goods
(NON-BULK) which Specified raw material and
the Commissioner intermediate goods (item
of Customs is 39 Stamp Duty Act)
imported by approved Stamp Duty Act
satisfied are farming enterprises or Appendix B, Item 39;
imported by a 039.00ASD,
producers of primary Standard Regulations,
193.05SCF, 0 0 0.5 R43
taxpayer for direct products for direct use in 2nd Sch., Item 5;
196.18CAF
use in the the production of primary Customs Regulation
production of products in Jamaica: Not Amendment 2013;
eligible for ID exemption,
primary products or
ASD exempt, SCF and 50%
manufacture of CAF exempt.
goods in Jamaica by
that taxpayer
Raw material and

intermediate goods
imported by an approved Stamp Duty Act
farming enterprise or Appendix B, Item 40;
producer of primary Standard Regulations,
040.01ASD,
products for direct use in 2nd Sch., Item 5;
193.05SCF, 0 0 0.5 R44
the production of primary Customs Regulation
196.18CAF
products in Jamaica: Not Amendment 2013;
eligible for ID exemption, Provisional Collection of
ASD exempt, SCF and 50% Tax;
CAF exempt.
Version 7.0
Specified raw material and
Raw Material or intermediate goods (item
intermediate goods 39 Stamp Duty Act)
(NON-BULK) which imported by approved Stamp Duty Act
the Commissioner manufacturers under Appendix B, Item 39;
of Customs is CARICOM/FTA treaty obligations ; ID – Standard Regulations,
039.00ASD Refer to boxes 34 and 36, 2nd Sch., Item 5;
satisfied are Customs Regulation
990.00 GCT GCT deferred, ASD, SCF
imported by a 0 0 0 0.5 R45 Amendment 2013; GCT
193.05 SCF and 50% CAF exemption Act, sec. 42; MOFPS
taxpayer for direct
196.18 CAF letter dated 8.11.17 by
use in the Cabinet Decision 36/17
production of dated 25.9.17
primary products or
manufacture of
goods in Jamaica by
that taxpayer
Raw material and
intermediate goods (item
40 Stamp Duty Act) Stamp Duty Act
imported by approved Appendix B, Item 40;
CARICOM/FTA manufacturers under Standard Regulations,
040.01 ASD treaty obligations; ID – 2nd Sch., Item 5;
990.00 GCT 0 0 0 0.5 R46 Customs Regulation
Refer to boxes 34 and 36,
193.05 SCF Amendment 2013; GCT
GCT deferred, ASD, SCF
196.18 CAF Act Sec. 42; MOFPS
and 50% CAF exemption letter dated 8.11.17 by
Cabinet Decision 36/17
dated 25.9.17
Version 7.0
Raw Material or
intermediate goods
(NON-BULK) which
the Commissioner Standard Regulations,
Raw material and
of Customs is 2nd Sch., Item 5;
CARICOM/FTA intermediate goods
satisfied are imported by approved Customs Regulation
990.00 GCT Amendment 2013; GCT
imported by a manufacturers under 0 0 0.5 R47
193.05 SCF Act, sec. 42; MOFPS
taxpayer for direct treaty obligations (ASD
196.18 CAF letter dated 8.11.17 by
use in the ineligible for exemption) Cabinet Decision 36/17
production of dated 25.9.17
primary products or
manufacture of
goods in Jamaica by
that taxpayer
Raw material or
intermediate goods which
the Commissioner of
Customs is satisfied is Pt. 5 Item 1; Stamp Duty
35.01 ID
imported by a taxpayer for Act Appendix B, Item
040.01ASD
direct use by that taxpayer 40;Standard
193.05 SCF
in the manufacture of 0 0 0 0 0 0.5 R48 Regulations, 2nd Sch.,
196.18 CAF
goods in Jamaica(eligible Item 5; Customs
990.00 GCT
for ASD exemption): Regulation Amendment
990.00 SCTS 2013;
ICD, ASD, SCF and 50% GCT Act, Section 42.
CAF exempt; GCT and
SCTS deferred.
Version 7.0
Prescribed goods specified
in Items 3(a), 4 and 5 of
Part A of the Second
Customs Tariff, 3rd
Schedule to the GCT Act
Schedule Pt. 5, Item 1,
used as raw materials or Stamp Duty Act,
35.01 ID
intermediate goods in the Appendix B, item 40,
040.01ASD
manufacture of GCT Act, Sec. 42, GCT
193.05 SCF
goods(other than 0 0 0 0 0 0.5 R49 Amendment No. 2
196.18 CAF
prescribed goods) in Regulations, 2019,
990.00GCT
Jamaica(non-bulk) eligible Standards Act, Second
Exempt SCTS Schedule, Item 5,
for ASD exemption:
Customs Regulations,
ID, ASD, SCTS, SCF and Amendment 2013.
50% CAF exempt; GCT
deferred.
Prescribed goods specified

in Items 3(a), 4 and 5 of
Part A of the Second
Schedule to the GCT Act Customs Tariff, 3rd
used as raw materials or Schedule Pt. 5, Item 1,
35.01 ID intermediate goods in the Stamp Duty Act,
040.01ASD manufacture of goods Appendix B, item 40,
(other than prescribed GCT Amendment No. 2
193.05 SCF 0 0 0 0 0.5 R50
Regulations, 2019,
196.18 CAF goods) in Jamaica(non-
Standards Act, Second
Exempt SCTS bulk) eligible for ASD
Schedule, Item 5,
exemption: Customs Regulations,
ID, ASD, SCTS, SCF and Amendment 2013
50% CAF exempt; No GCT
deferment.
Version 7.0
BULK (SHIPLOAD) 2nd Sch., Item 5; GCT Act
raw material or Bulk Rice imported as raw
T.S., Part 1, Item 14
intermediate goods SCF193.05,
material(SCF & GCT 0 0 R71
GCT031.14
which the exempt)
Commissioner of
Customs is satisfied
are imported by a Bulk Counter flour
taxpayer for direct imported as Raw Material
use in the (SCF & GCT exempt)
SCF193.05, 2nd Sch., Item 5; GCT Act
production of 0 0 R72
GCT031.08 T.S., Part 1, Item 8, 8A &
primary products or 8B
manufacture of
goods in Jamaica Bulk Fertilizers (excluding
by that taxpayer. 193.05SCF,
subheading 3102.10)
2nd Sch., Item 5;
imported as Raw 0 0 R73
012.08GCT GCT Act, F.S., Group 2,
Material.; GCT &SCF
Item 8
Exempted Only
DUTY 035.01 Pt. 5 Item 1; Stamp Duty
ASD 040.01 Bulk salt (shipload) raw Act Appendix B, Item 40;
0 0 0 0 R74
SCF193.05 material Standard Regulations,
GCT 031.17 2nd Sch., Item 5; GCT Act
T.S., Part 1, Item 17.
Stamp Duty Act
BULK (SHIPLOAD) ASD040.01, Bulk Soyameal imported
raw material or 0 0 0 R75 GCT Act T.S., Part 1, Item
GCT031.08 as Raw Material
intermediate goods 8, 8A & 8B
which the DUTY035.01, Customs Tariff, 3rd Sch.
Commissioner of Bulk Cornmeal & wheat
ASD040.01 0 0 0 R76 Pt. 5 Item 1; Stamp Duty
Customs is satisfied imported as Raw Material
SCF193.05, Act, Appendix B, Item 40;
Version 7.0
are imported by a GCT031.08 Standard Regulations,
taxpayer for direct 2nd Sch., Item 5;
GCT Act T.S., Part 1, Item
use in the
8, 8A & 8B
production of Specified Bulk Raw
primary products or Material or Intermediate Stamp Duty Act
manufacture of 039.00ASD, Goods; not eligible for Appendix B, Item 39;
0 0 R77
goods in Jamaica 193.05SCF ICD exemption/GCT Standard Regulations,
deferral: ASD & SCF 2nd Sch., Item 5
by that taxpayer. exempt
Specified Bulk Raw
Material or Intermediate Customs Tariff, 3rd Sch.
035.01DUTY, Goods; no GCT deferment Pt. 5 Item 1; Stamp Duty
039.00ASD, granted:ICD, ASD & SCF 0 0 0 R79 Act Appendix B, Item 39;
193.05SCF Exemption Only Standard Regulations,
2nd Sch., Item 5
BULK (SHIPLOAD) Customs Tariff, 3rd Sch.

Specified BulkRaw
raw material or 035.01DUTY, Pt. 5 Item 1; Stamp Duty
Material or Intermediate
039.00ASD, Act Appendix B, Item 39;
intermediate Goods: ICD, ASD & SCF 0 0 0 0 R80
193.05SCF, Standard Regulations,
goods which the Exempted; GCT
990.00GCT 2nd Sch., Item 5; GCT
Deferment granted
Commissioner of Act, Sec. 42
Customs is
satisfied are
Bulk Raw Material or
imported by a Intermediate Goods; not
taxpayer for direct eligible for ICD or ASD Standard Regulations,
193.05SCF 0 R81
use in the exemption; not eligible 2nd Sch., Item 5
production of for GCT deferment ; SCF
Exempt only
primary products
Version 7.0
or manufacture of
goods in Jamaica Bulk Raw Material or
by that taxpayer. Intermediate Goods; not Customs Tariff, 3rd Sch.
035.01DUTY, eligible for ASD Pt. 5 Item 1; Standard
0 0 R83
193.05SCF Exemption; no GCT Regulations, 2nd Sch.,
deferment granted; ICD & Item 5;
SCF exemption only
Bulk Raw Material or

Intermediate Goods; not Customs Tariff, 3rd Sch.
035.01DUTY,
eligible for ASD Pt. 5 Item 1; Standard
193.05SCF, 0 0 0 R84
exemption: ICD & SCF Regulations, 2nd Sch.,
990.00GCT
Exempted ; GCT Item 5; GCT Act, Sec. 42
Deferment
Bulk Raw material or

Intermediate Goods not
Stamp Duty Act
eligible for ICD
040.01ASD, exemption/ GCT 0 0 R85
193.05SCF deferment : for use in the
2nd Sch., Item 5
manufacturing process;
ASD & SCF Exemption
BULK (SHIPLOAD) Only
Version 7.0
raw material or
intermediate Bulk Raw material or
goods which the Pt. 5 Item 1; Stamp Duty
035.01DUTY, intermediate Goods; no
Commissioner of 040.01ASD, GCT Deferment granted: 0 0 0 R87
193.05SCF ICD, ASD & SCF Exemption
Customs is 2nd Sch., Item 5;
only
satisfied are
imported by a
taxpayer for direct
use in the
production of Customs Tariff, 3rd Sch.
primary products 035.01DUTY, Bulk Raw material or Pt. 5 Item 1; Stamp Duty
or manufacture of 040.01ASD, Intermediate Goods ICD,
0 0 0 0 R88
goods in Jamaica 193.05SCF, ASD & SCF Exemption; Standard Regulations,
990.00GCT GCT Deferred 2nd Sch., Item 5; GCT
by that taxpayer. Act, Sec. 42
Version 7.0
Specified raw material and

intermediate goods (item Customs Tariff, 3rd Sch.
39 Stamp Duty Act) (BULK) Pt. 5 Item 1; Stamp Duty
imported by an approved Act Appendix B, Item 39;
035.01DUTY,
farming enterprise or Standard Regulations,
BULK (SHIPLOAD) 039.00ASD,
producer of primary 0 0 0 0 R89 2nd Sch., Item 5; GCT
raw material or 193.05SCF,
products for direct use in Act - Cabinet Decision
Zero-rated GCT
intermediate the production of primary No. 38/16 dated 7 Nov.
products in Jamaica: ID, 2016 & MOFP letter
goods which the
ASD exempt, GCT zero dated 25 July 2017
Commissioner of rated, SCF exempt.
Customs is
satisfied are
imported by a
taxpayer for direct
Raw material and
use in the intermediate goods
production of (BULK) imported by an
primary products approved farming
Pt. 5 Item 1; Stamp Duty
enterprise or producer of
or manufacture of Act Appendix B, Item 40;
035.01DUTY, primary products for
goods in Jamaica Standard Regulations,
040.01ASD, direct use in the
0 0 0 0 R90 2nd Sch., Item 5; GCT
by that taxpayer. 193.05SCF, production of primary
Act- Cabinet Decision
Zero-rated GCT products in Jamaica: ID,
No. 38/16 dated 7 Nov.
ASD exempt, GCT zero
2016 & MOFP letter
rated, SCF exempt.
dated 25 July 2017
Version 7.0
Version 7.0
Raw material and

intermediate goods
(BULK) imported by an Customs Tariff, 3rd Sch.
BULK (SHIPLOAD) approved farming Pt. 5 Item 1; Standard
raw material or 035.01DUTY,
enterprise or producer of Regulations, 2nd Sch.,
intermediate primary products for Item 5; GCT Act -
193.05SCF, 0 0 0 R91
direct use in the Cabinet Decision No.
goods which the Zero-rated GCT
production of primary 38/16 dated 7 Nov. 2016
Commissioner of products in Jamaica: ID & MOFP letter dated 25
Customs is exempt, not eligible for July 2017
ASD exemption, GCT zero
satisfied are
rated, SCF exempt.
imported by a
taxpayer for direct
use in the
production of
primary products Specified raw material and
or manufacture of intermediate goods
goods in Jamaica (BULK) (item 39 Stamp
Duty Act) imported by
by that taxpayer. approved farming Stamp Duty Act
039.00ASD, enterprises or producers Appendix B, Item 39;
0 0 R92
193.05SCF of primary products for Standard Regulations,
direct use in the 2nd Sch., Item 5
products in Jamaica : not
eligible for ID exemption,
ASD and SCF exempt
Version 7.0
BULK (SHIPLOAD)
raw material or
intermediate
Raw material and
goods which the
intermediate goods
Commissioner of (BULK) imported by an
Customs is approved farming
Stamp Duty Act
satisfied are enterprises or producer of
040.01ASD, Appendix B, Item 40;
primary products for 0 0 R93
imported by a 193.05SCF
direct use in the
taxpayer for direct 2nd Sch., Item 5;
use in the products in Jamaica: Not
production of eligible for ID exemption,
ASD and SCF exempt.
primary products
or manufacture of
goods in Jamaica
by that taxpayer.
Specified raw material Stamp Duty Act

CARICOM/FTA and intermediate goods Appendix B, Item 39;
039.00ASD (item 39 of the Stamp Standard Regulations,
990.00 GCT Duty Act) imported by 0 0 R94 2nd Sch., Item 5; GCT
193.05 SCF approved Act, Sec. 42; MOFPS
manufacturers(BULK) letter dated 8.11.17 by
under treaty obligations dated 25.9.17
Version 7.0
BULK (SHIPLOAD)
raw material or
intermediate
goods which the
Commissioner of Stamp Duty Act
Raw material and Appendix B, Item 40;
Customs is CARICOM/FTA intermediate goods (item Standard Regulations,
satisfied are 040.01ASD 40 Stamp Duty Act) 2nd Sch., Item 5; GCT
0 0 R95
imported by a 990.00 GCT imported by approved Act, Sec. 42; MOFPS
taxpayer for direct 193.05 SCF manufacturers (BULK) letter dated 8.11.17 by
under treaty obligations Cabinet Decision 36/17
use in the dated 25.9.17
production of
primary products
or manufacture of
goods in Jamaica
by that taxpayer.
Raw material and Standard Regulations,

CARICOM/FTA intermediate goods 2nd Sch., Item 5; GCT
990.00 GCT (BULK) imported by 0 0 R96 Act, Sec. 42; MOFPS
193.05 SCF approved manufacturers letter dated 8.11.17 by
under treaty obligations dated 25.9.17
Version 7.0
Commercial goods re-
imported; whether or not
subjected to processing
Formerly (repair, renovation or
processed on the improvement); no change 0 0 0 0 0 RI1 Customs Act, Section 16
Reimported Goods C43 in form or character; no
increase in value and no
sum contracted to be
paid for the process
Non-commercial goods
re-imported; whether or
not subjected to
processing (repair,
Formerly renovation or
0 0 0 0 0 0 RI2 Customs Act, Section 16
processed on C43 improvement); no change
in form or character; no
increase in value and no
sum contracted to be
paid for the process
Non-commercial Re-
imported goods subjected
to processing (repair,
renovation or Customs Act, Section 16
325.12GCT improvement); no change 0.15 RI3
in form or character ; (B)
duties chargeable on
cost of repairs with
standard rate of GCT
953.10DUTY, Commercial Goods of Customs Act Section 16

0 0 0 0 0 0 RI4
006.00ASD, Jamaican origin; re- (A); Stamp Duty Act,
Version 7.0
019.04SCTA, imported by registered Appendix B, Item 6;
195.09ENV taxpayers; no change in Environmental Levy
019.04GCT form or character; where Protection Order,
2007Memo/Letter to
GCT has not been Officers and Brokers
credited or refunded(ICD, dated May 31, 2007;
ASD, SCTA, ENV & GCT GCT Act, F.S., Group 9,
exempted) Item 4;
Version 7.0
Goods of Jamaican origin; Customs Act Section 16

re-imported by registered (A); Stamp Duty Act,
953.10DUTY, taxpayers; no change in Appendix B, Item 6;
006.00ASD, form or character; where 0 0 0 RI5 Memo/Letter to Officers
Reimported Goods 195.09ENV GCT has been credited or and Brokers dated May
refunded(ICD, ENV & ASD 31, 2007
exempt)
Commercial Goods not of

Jamaican origin; re-
imported by registered
taxpayers; not subjected
953.00DUTY, Customs Act Section 16
to any processing (repair,
006.00ASD, (A); Stamp Duty Act,
renovation or 0 0 0 0 RI6
019.04SCTA, Appendix B; GCT Act,
improvement); no change
019.04GCT F.S., Group 9, Item 4;
in form or character;
where GCT has not been
credited or refunded(ICD,
ASD, SCTA & GCT
exempted)
Version 7.0
952.00DUTY
952.00GCT
Remission under Remission under own Act 0 0 RA1 Various individual Acts
own Act
Various Acts; The

Remission of Import Duty Provisional Collection of
Under Own Act and Tax (GCT) (Removal of
952.00DUTY
standard rated GCT 0 0.15 RA2 Exemption)
325.12GCT
(goods imported not for Miscellaneous
resale) Provisions) Order, 2015;
Disaster Risk
Management Act; GCT
Remission under own Act
Act, Third Schedule, Part
952.00 DUTY and GCT
0 0 RA3 1, item 63. MOFP letter
952.00 GCT exempt(excluding motor
dated August 11, 2022;
vehicles)-ODPEM
Gazette no. 113 dated
July 19, 2022.
Version 7.0
032.35DUTY
Equipment imported for
use by Research Customs Tariff, T.S., Pt.
0.05 RD1
institutions or 2, item 35
organisations
032.36DUTY
Research and
Development
Scientific instruments and
apparatus consigned to Customs Tariff, T.S., Pt.
0.15 RD2
approved scientific 2, item 36
institutions
Version 7.0
Research and
Development Customs Tariff, Item 78
Equipment and materials
078.00DUTY, of the Second Schedule;
for Research And 0 0 RD3
995.00GCT GCT Act, First Schedule,
Development,
group 18
Sports equipment
(including clothing) for use
in specified approved
Sporting GCT Act, T.S., Pt. 1, Item
031.70GCT sports by an approved 0 SP2
57
Equipment educational institution or
an approved sporting
organization
Sports equipment for
033.20DUTY specified categories of SP3
3, item 20
sport 0
Sports equipment for
specified categories of
3, item 20
033.20DUTY, sport for use by an
0 SP4 GCT Act (Amendment of
031.70GCT approved educational
Schedules) 2013, T.S., Pt.
institution or an approved
1, Item 57
sporting organization 0
036.01DUTY, Specified goods which the 0 T01 Customs Tariff, T.S. Pt. 6
Version 7.0
Commissioner of Customs Item 1
Tourist Board, use in a hotel or resort
cottage within the
Hotel and Tourist meaning of Section 2 of
Industry the Tourist Board Act.
Specified goods (Energy

Saving devices as per part
1c) which the
Commissioner of Customs Customs Tariff, T.S. Pt. 6
036.01DUTY, is satisfied are imported Item 1 ;
0 0 T03
031.98GCT by a taxpayer solely for GCT Act, Third Schedule,
use in a hotel or resort Part 1C
cottage within the
meaning of Section 2 of
the Tourist Board Act.
Tourist Board, Specified goods (high –

end meat cuts) produced Customs Tariff, T.S. Pt. 6
Hotel and Tourist outside of CARICOM) Item 1 ; MOFPS letter
Industry which the Commissioner dated 8.11.2017; GCT
036.01 DUTY
of Customs is satisfied are Act, First Schedule, Part
041.00ASD, 0.15 0 T04
imported by a taxpayer VII; Stamp Duty Act,
325.12GCT
solely for use in a hotel or (Amendment Schedule)
resort cottage within the Order, 2013, Item 41(1);
meaning of Section 2 of
the Tourist Board Act.
Specified goods which the Customs Tariff, Third

036.02 DUTY 0 T06
Commissioner of Customs Schedule, Part 6, Item 2
Version 7.0
use in a tourism
attraction.
Version 7.0
Specified goods (Energy

saving devices as per part
1c of the GCT Act) which Customs Tariff, T.S. Pt. 6
036.02DUTY, the Commissioner of Item 2;
0 0 T08
031.98GCT Customs is satisfied are GCT Act, Third Schedule,
imported by a taxpayer Part 1C
solely for use in a tourism
attraction.
Tourist Board,
Hotel and Tourist
Industry
910.00DUTY,
Hotel Incentives Act;
910.00ASD,
Hotel Incentives 0 0 0 0 T09 Standards Regulation,
193.01SCF,
Second Schedule, Item 1
910.00GCT
Version 7.0
Electric motor vehicles

(not licensed by the ITA to
drive on public roads) Cabinet Decision No.
which the Commissioner 4/15 dated January 23,
36.02ID
of Customs is satisfied are 0 0 T10 2015; MOFPS dated
111.06 GCT
imported by a taxpayer February 10, 2015 Ref.
solely for use in a tourism No. 108/144.
attraction licensed by the
Jamaica Tourist Board.
Telephone materials and

Customs Tariff, T.S. Pt. 2
032.42DUTY equipment for telephone 0.10 TC1
Item 42
service
Telecommunication
materials imported for the Customs Tariff, Third
132.41DUTY use of Jamaica TC2 Schedule, part 2, item 41
International (1)
Telecommunications Ltd. 0.10
Telecommunication
materials imported for the Customs Tariff, Third
232.41DUTY use of Aeronautical 0.05 TC3 Schedule, part 2, item 41
Technology & Telecommunications Ltd. (2)
Telecommunication (AEROTEL)
Version 7.0
Software application -
193.94SCF, Value of data
Paragraph 10 of
951.01DUTY, distinguished from data
0 0 0 0 TC5 Schedule to Section 19 of
951.01ENVL, medium; Software
Customs Act.
999.99GCT Licences

SCTA and GCT exemption Item 36;
for motor vehicles GCT Act, F.S. Group 11,
111.01SCTA, imported by Municipal Item 1; MOFPS letter
Councillors and other 0 0 V01
111.01GCT Public Officials (20% duty dated Dec 21, 2017 via
concession- upper CIF Cabinet Decisions No.
limit US$ 45,000) 22/17 dated 22.5.2017
and 29.5.2017
Motor Vehicle
Motor cars not exceeding Schedule, Pt. 6, item 3;
2,500cc and a maximum MOFP letter 108/144
allowed CIF of US$41,000 dated June 11, 2014;
036.03DUTY V02
(up to 800 motor cars per MOFPS letter dated
year) imported by the Car 24.4.2017, ref no.
Rental Sector. 108/144
0
Version 7.0
Motor cars with seating
capacity of eight (8) or
more persons, with a Schedule, Pt. 6, item 4;
maximum of 2,500cc and MOFP letter dated
036.04DUTY CIF value not exceeding 0 V03 108/144 dated June 11,
US$41,000 (up to 50 2014; MOFPS letter
vehicles per year) dated 24.4.2017, ref no.
imported by Contract
108/144
Carriage Operators.
Version 7.0

Town car and limousines Schedule, Pt. 6, item 5;
with a maximum CIF value MOFP letter 108/144
of US$50,000 (up to 40
036.05DUTY V04 dated June 11, 2014;
vehicles per year)
imported by Tour MOFPS letter dated
Operators 24.4.2017, ref no.
108/144
GCT Exemption for Buses,

25 seats and over,
approved for specific GCT Act, F.S., Pt.2, Group
041.01GCT 0 V05
Motor Vehicle purposes (imported by 11, Item 5
franchise holders and the
like)
Version 7.0
GCT exemption for Pick-up

041.02GCT trucks and other trucks, V07
Group 11, Item 3
approved for use in
agricultural activities
Version 7.0
SCTA & CAF 50%

The Charities Act;
exemption for Motor 0 .5 V09
Vehicles for Charitable
196.12CAF, Customs (Amendment)
Organizations
961.00SCTA Regulation, 2013
SCTA, CAF 50% & GCT

exemption for
Ambulances acquired by
013.08GCT, Item 8; The Charities
or on behalf of Red Cross,
196.12CAF, 0 0 0.5 V10 Act; Customs
St. John's Ambulance
961.00SCTA (Amendment)
Brigade (if registered as
Regulation, 2013
charitable organization)
Motor Vehicle Ambulances imported by

the Sugar Industry labour
013.08GCT welfare board for use on 0 V11
Item 8
sugar estates

032.01DUTY 0.05 V12
2, Item 1
Electric motor vehicles GCT Act, F.S. Group 11,
111.03GCT 0 V14
Item 6
Version 7.0
8-10 seater concession 0.192

950.19GCT V15 M.O.F letter
(JUTA) 3
Version 7.0
TARIFF CODES Coaches, buses and mini-

8702.1020.20 buses imported by
GCT Act, Second
8702.1020.21 franchise holders and the 0.15 0 V16
Schedule
8702.1040.20 like (diesel or semi-diesel);
8702.1040.21 GCT standard rate
payable, SCTA rate 0%
Motor vehicles imported

Motor Vehicle by specified category of
031.36Duty Schedule, Part 1, Item
persons (20% duty
111.01SCTA 0.2 0 0 V18 36; ; GCT Act, First
concession)
111.01GCT Schedule, Group 11, Item
1
970.00DUTY
970.00GCT
970.00SCTA08 Public Passenger
Public transport (corp. Transport (Kingston
0 0 0 V19
area) Metropolitan Transport
Region) Act.
UWI Act; GCT Act, First

960.00SCT Motor vehicles imported
Schedule, Group 8, Item
195.01ENVL by the University of the 0 0 0 V20
5; M.O.F letter #347/02
960.00GCT West Indies
dated August 17, 2007
Version 7.0
Tarff codes of
Motor Vehicles
Coaches, buses and mini-
entered into a
buses, of imported by
warehouse with
franchise holders and the 0.15 V22 Tariff Codes for Dealers
as dealer but is
like. (Petrol)
sold to a
Franchise holder

111.01SCTA, imported by the Prime Item 1; MOFPS letter
Minister and former Prime 0 0 V23
Motor Vehicle 111.01GCT Ministers(20% duty dated Dec 21, 2017 via
concession- upper CIF Cabinet Decisions No.
limit US$ 60,000) 22/17 dated 22.5.2017
and 29.5.2017
SCTA and GCT exemption Customs Tariff, T.S. Pt. 1

for motor vehicles
imported by Cabinet Item 36;
Ministers, President of the GCT Act, F.S. Group 11,
111.01SCTA, Senate, Attorney General, Item 1; MOFPS letter
0 0 V24
111.01GCT Leader of the Opposition dated Dec 21, 2017 via
and Speaker of the House Cabinet Decisions No.
of Representatives (20% 22/17 dated 22.5.2017
duty concession- upper
CIF limit US$ 55,000) and 29.5.2017

111.01SCTA, imported by Members of Item 1; MOFPS letter
0 0 V25
111.01GCT Parliament (20% duty dated Dec 21, 2017 via
concession-upper CIF limit Cabinet Decisions No.
US$ 50,000) 22/17 dated 22.5.2017
and 29.5.2017
042.00ASD Goods which the 0 X01 Implemented January 01,
Version 7.0
Commissioner of Customs 2014
is satisfied are imported The Stamp Duty
during a temporary period (Amendment Schedule)
as a result of an Order, 2013, Appendix B,
inadequate supply of such Item 42
goods locally.
Stamp Duty Act,

018.00ASD Specific tariff items 0 X02
Appendix B, Item 18
ASD Miscellaneous
Free Codes
Specified goods exempted

from additional stamp
Stamp Duty Act,
038.00ASD duty X03
Appendix B, Item 38
(Deactivated)
0
Goods (except motor
GCT Miscellaneous vehicles) acquired by or
Codes on behalf of any
organization or
association approved by GCT Act, F.S., Group 9,
019.07GCT 0 Y01
the Minister which the Item 7
satisfied are necessary for
the rendering of their
services.
Version 7.0
017.00GCT Place of Worship 0 Y02 GCT Act, F.S., Group 7
Travel Tickets for GCT Act, T.S., Part 1,

031.01GCT 0 Y03
International Travel Item 1
Standard rate of GCT-
Goods provided for under
Part II of the Third GCT Act, First Schedule,
325.12GCT 0.15 Y04
Schedule to the GCT Act Part VII (e)
(Services exempted from
paying advanced GCT)
Zero-rating of General
MOFPS letter dated May
Consumption Tax (GCT)
11, 2017, that Cabinet
payable on goods
via Cabinet Decision No.
imported by Trans-
GCT Miscellaneous Jamaican Highway Limited 0 Y05
38/16 dated 7th
Codes November 2016 -
and Jamaican
Effective date for the
Infrastructure Operator
GCT Relief is 20th
Limited for direct use in
November, 2016.
their operations.
Photosensitive
semiconductor devices,
including photovoltaic
cells whether or not GCT Act, T.S., Part 1,
031.48GCT 0 Y06
assembled in modules or Item 46
made up into panels
specified under tariff no.
8541.40
Sanitary Towels &

031.45GCT Tampons 0 Y07
Item 45
193.93SCF Waiver of SCF by the BSJ 0 S01 Various BSJ letters

SCF Miscellaneous
Version 7.0
Codes
950.00ASD,
Ministerial Waiver 950.00DUTY,
Only 950.00ENVL,
950.00GCT, Section 5, Customs Act;
Remission by Minister * * * * * * * * AAA
950.00SCF, MOFP letter
950.00SCTA08950.
00SCTF28950.00S
CTS18
Waiver of Import Duty Section 5, Customs Act;

950.00DUTY W01
only MOFP letter
0
Section 5, Customs Act;
Drugs specified in the MOFP Waiver letter;
Fourth Schedule (List Four GCT Act, 3rd Sch., Pt. 1,
950.00DUTY, Drugs) to the Food and Item 47;
031.55GCT, Drugs Regulations, 1975 0 0 0 W02 Provisional Collection of
195.01ENVL (Imported by Tax (Environmental
Ministerial Waiver Government; duty Protection Levy) (No. 2)
with other waiver) Order, 2007
exemptions
Drugs specified in the
Fourth Schedule (List Four Section 5, Customs Act;
950.00DUTY, Drugs) to the Food and MOFP Waiver letter;
W03
031.55GCT Drugs Regulations, 1975 GCT Act, 3rd Sch., Pt. 1,
(With Duty Waiver) Item 47
0 0
Version 7.0
MOFP letter; MOA
Letter; Standards Act;
950.00 DUTY
039.00 ASD
Specified raw materials W04 S.S., Item 5; Customs
193.05 SCF
Regulation Amendment
196.18 CAF
2013
0 0 0 0.5
Packaging Material, which

the Commissioner of
Ministerial Waiver Customs is satisfied are
Stamp Duty Act
with other ID950.00, imported by a taxpayer to
ASD040.01, be used to package
exemptions W05 Standard Regulations,
SCF193.05, primary goods or goods
2nd Sch., Item 5;
CAF196.19 manufactured in Jamaica
Customs Regulation
by that taxpayer; ICD
Amendment 2013;
Waived; ASD, SCF & 50%
CAF Exemption
0 0 0 0.5
Section 5, Customs
Bulk Raw Material and
Act/M.O.F letter; Stamp
950.00 DUTY Intermediate Goods: ICD
Duty Act Appendix B,
040.01 ASD waived; SCF Exempt; ASD W06
Item 40; Standard
193.05 SCF exempt (attracts 0% ASD
or more)
0 0 0 Item 5
Import Duty waiver and
Section 5, Customs
GCT exemption on
ID950.00, Act/M.O.F letter; GCT
cooking oil (excluding 0 W07
GCT031.26 Act, Third Schedule,
olive oil and cooking oil
Group 1, Items 26
sprays) 0
Version 7.0
SCTA waiver for Ex-

950.00SCTA Warehoused motor W08 M.O.F Waiver letter
vehicles to individuals 0
Section 5, Customs
Act/M.O.F letter; U.W.I
950.00DUTY Act; GCT Act, First
Waiver of import duty for
960.00SCTA Schedule, Group 8, Item
motor vehicles imported W09
960.00GCT 5; Provisional Collection
by U.W.I
Ministerial Waiver 195.01ENV of Tax (Environmental
with other Order, 2007, Item 6 (a)
exemptions
0 0 0 0
Section 5, Customs
Specified Bulk Raw
Act/M.O.F letter; Stamp
950.00DUTY, Material and intermediate
Duty Act, Appendix B,
039.00ASD, goods for manufacturing: W11
Item 39; Standard
193.05SCF ID and ASD waived; SCF
Regulations, 2nd Sch.;
exempt
0 0 0 Item 5
Raw Material and
950.00 DUTY, Intermediate Goods not
193.05SCF, eligible for ASD W12
2nd Sch.; Item 5; Customs
196.18CAF exemption: ICD waived;
Regulation 2013;
SCF & 50% CAF Exempt 0 0 0 0.5
Version 7.0

Stamp Duty Act
950.00DUTY, Raw Material and
040.01ASD, Intermediate Goods: ICD
W13 Standard Regulations,
193.05SCF, waived; ASD, SCF & 50%
2nd Sch., Item 5;
196.18CAF, CAF Exempt; Eligible for
Customs Regulation
ASD exemption (attracts
Amendment 2013;
0% ASD or more)
Ministerial Waiver
with other
exemptions
0 0 0 0.5

Waiver of Duty for Goods Stamp Duty Act,
950.00DUTY, for Government: ICD
002.00ASD, Appendix B, Item
waived; ASD, ENVL 0 0.15 0 0 W14
195.01ENVL, exempt; Standard Rate 2;Environmental
325.12GCT GCT Protection Levy (No. 2)
Order, 2007, item 6(a);
Version 7.0

033.13DUTY, 13;
Good imported for
Ministerial Waiver 002.00ASD,
Government: ICD, ASD, Stamp Duty Act,
195.01ENVL, 0.05 0 0 0 W15
with other 950.00GCT ENVL exempted and GCT Appendix B, Item
Waived 2;Environmental
exemptions
Protection Levy (No. 2)
Order, 2007, item 6(a);
Section 5, Customs
Act; MOFP Waiver
letter;; Stamp Duty Act
Specified raw material and Standard Regulations,
intermediate goods (item 2nd Sch., Item 5;
950.00DUTY,
39 Stamp Duty Act Customs Regulation
039.00ASD,
)imported by approved Amendment 2013; GCT
193.05 SCF, 0 0 0 0 0.5 W16
196.18 CAF,
manufacturers: ID waived Act Sec. 42; GCT Act via
(suspension), GCT Cabinet Decision No.
990.00 GCT
deferred, ASD , SCF and 38/16 dated 7 Nov. 2016
50% CAF
July 2017
Version 7.0
MOFP Waiver letter;
Stamp Duty Act
Appendix B, Item
40;Standard Regulations,
Raw material and
2nd Sch., Item 5;
950.00DUTY, intermediate goods
Customs Regulation
040.01 ASD, imported by approved
Amendment 2013; GCT
193.05 SCF, manufacturers: ID waived 0 0 0 0 0.5 W17
196.18 CAF, (suspension), GCT Act Sec. 42; GCT Act via
990.00 GCT, deferred, ASD , SCF and Cabinet Decision No.
50% CAF 38/16 dated 7 Nov. 2016
July 2017
Section 5, Customs
Act; MOFP Waiver
letter;; Stamp Duty Act
Specified raw material and Appendix B, Item 39;
intermediate goods (item Standard Regulations,
950.00DUTY, 39 of the Stamp Duty Act) 2nd Sch., Item 5; GCT
039.00ASD, imported by approved
0 0 0 0 W18 Act Sec. 42; GCT Act via
193.05 SCF, manufacturers (BULK): ID Cabinet Decision No.
990.00GCT waived(suspension), 38/16 dated 7 Nov. 2016
GCT deferred, ASD , SCF
exempt & MOFP letter dated 25
July 2017

MOFP Waiver letter;
Raw material and Stamp Duty Act
950.00DUTY, intermediate goods Appendix B, Item
Ministerial Waiver 040.01ASD, imported by approved 40;Standard Regulations,
0 0 0 0 W19
with other 193.05 SCF, manufacturers(BULK): ID 2nd Sch., Item 5; GCT
990.00 GCT waived (suspension), Act Sec. 42; GCT Act via
exemptions GCT deferred, ASD , SCF
Cabinet Decision No.
38/16 dated 7 Nov. 2016
Version 7.0
July 2017
Version 7.0
MOFP Waiver letter;
Raw material and 2nd Sch., Item 5;
intermediate goods Customs Regulation
950.00DUTY,
imported by approved Amendment 2013; GCT
193.05 SCF,
manufacturers: ID 0 0 0 0.5 W20 Act Sec. 42; GCT Act via
196.18 CAF,
waived(suspension), Cabinet Decision No.
990.00 GCT
GCT deferred, , SCF and
38/16 dated 7 Nov. 2016
50% CAF
July 2017

MOFP Waiver letter;
Raw material and Standard Regulations,
intermediate goods 2nd Sch., Item 5; GCT
950.00DUTY, (BULK) imported by Act Sec. 42; GCT Act via
193.05 SCF, approved manufacturers: 0 0 0 W21
990.00 GCT ID waived (suspension), Cabinet Decision No.
GCT deferred, SCF 38/16 dated 7 Nov. 2016
exempt. & MOFP letter dated 25
July 2017

MOFP Waiver letter;
Packaging Material, Standard Regulations,
of Customs is satisfied are 2nd Sch., Item 5;
950.00DUTY, imported by an approved Customs Regulation
Ministerial Waiver 193.05 SCF, manufacturer to be used to Amendment 2013; GCT
0 0 0 0.5 W22
with other 196.19 CAF, package goods Act Sec. 42; GCT Act via
990.00 GCT manufactured in Jamaica: Cabinet Decision No.
exemptions ID waived (suspension), 38/16 dated 7 Nov. 2016
GCT deferred, SCF
exempt and 50% CAF & MOFP letter dated 25
July 2017
Version 7.0
Consumables which the Section 5, Customs Act;

Commissioner of Customs MOFP Waiver letter;
is satisfied are imported by GCT Act Sec. 42; GCT Act
an approved manufacturer via Cabinet Decision No.
950.00DUTY;
for direct use in the 0 0 W23
990.00 GCT
manufacture of goods in 38/16 dated 7 Nov. 2016
Jamaica by that taxpayer: & MOFP letter dated 25
ID waived (suspension), July 2017
GCT deferred

of Customs is satisfied is Section 5, Customs Act;
imported by an approved MOFP Waiver letter;
manufacturer for direct use Standard Regulations,
by that taxpayer in the 2nd Sch., Item 5; GCT
manufacture of goods in Act Sec. 42; GCT Act Sec.
950.00DUTY, Jamaica or for quality
990.00 GCT, control testing, packaging, 42; GCT Act via Cabinet
193.05 SCF or climate-controlled 0 0 0 W24 Decision No. 38/16
storage of such goods: ID dated 7 Nov. 2016 &
waived (suspension), GCT MOFP letter dated 25
deferred, SCF exempt July 2017
(Machinery and
Equipment that are
Ministerial Waiver capital goods and all
with other spare parts )
exemptions
Version 7.0

(non-capital goods) which
the Commissioner of
imported by an approved Section 5, Customs Act;
manufacturer for direct MOFP Waiver letter;
use by that taxpayer in the GCT Act Sec. 42; GCT
manufacture of goods in Act Sec. 42; GCT Act via
950.00 ID; Jamaica or for quality Cabinet Decision No.
990.00 GCT control testing, packaging, 0 0 W25 38/16 dated 7 Nov. 2016
or climate- controlled & MOFP letter dated 25
storage of such goods: ID
July 2017
waived (suspension), GCT
deferred, SCF exempt
(Machinery and
capital goods)
Animal feeds (except pet MOFPS letter; GCT Act,

food) imported as raw F.S., Group 2, Item 1;
950.00 DUTY material or intermediate Stamp Duty Act
040.01 ASD goods by approved Appendix B, Item 40;
012.01GCT manufacturers – ID 0 0 0 0 0.5 W26
193.05 SCF waived (suspension); 2nd Sch., Item 5;
196.18 CAF GCT, ASD and SCF Customs Regulation
exempt; 50% CAF Amendment 2013;
Specified goods which the Customs Tariff, Third
Commissioner of Customs Schedule, Part 6, Item 2;
036.02 ID is satisfied are imported Tax Relief Advisory Ref
950.45SCTA by a taxpayer for use in a 0 0.165 0.45 W27 #OC279818745108/1441
325.12 GCT Tourism Attraction: dated July 27, 2018
(Specific case).
ID-exempt, GCT 16.5%,
Version 7.0
partial waiver of
SCTA(free rate 0.450717)
Version 7.0
Various M.O.F letters:
-General waiver of
Customs duty payable on
compact
discs/diskettes/DVD and
similar recorded media
(other than those
containing music and or
General Remission/waiver
951.00DUTY 0 GW1 games imported for
General Remission of Duty
education and business
purposes (MOF letter
108/144 T.J dated
14/12/98)
-CET Suspension on cell
phones of tariff
8517.1210.10 (MOF
letter dated 15.5.2014)
imported by an approved Standard Regulations,
manufacturer for direct use 2nd Sch., Item 5; GCT
by that taxpayer in the Act Sec. 42; GCT Act via
951.00ID manufacture of goods in Cabinet Decision No.
Jamaica or for quality 38/16 dated 7 Nov. 2016
990.00GCT 0 0 0 GW2
193.05SCF or climate-controlled & MOFP letter dated 25
storage of such goods: ID July 2017
waived (general waiver),
GCT deferred, SCF
exempt (Machinery and
Equipment that are
spare parts )
Version 7.0
(non-capital goods) which
the Commissioner of
manufacturer for direct use
by that taxpayer in the
951.00 ID manufacture of goods in GCT Act Sec. 42; GCT
990.00GCT Jamaica or for quality Act via Cabinet
control testing, packaging, Decision No. 38/16 dated
0 0 GW3
or climate-controlled 7 Nov. 2016 & MOFP
storage of such goods: ID letter dated 25 July 2017
waived (general waiver),
GCT deferred, SCF
exempt (Machinery and
capital goods )
Partial CET Suspension on

rodenticides, nematicides
and molluscicides for
agricultural and non-
agricultural uses:
ID-5%, GCT-zero-rated.
MOFPS letter dated
951.00 ID
GW4 January 03, 2020;GCT
12.08 GCT (Expired)
Act F.S., Group2, Item 8
Version 7.0
CET Suspension on
1,500 metric tons
(1,500,000 kilograms) of
Red Kidney Beans
(August 04, 2020 to April MOFPS letter dated July
951.00 ID
30, 2021) 0 0.15 GW5 31, 2020; MOFPS letter
325.12 GCT
ID-0%, dated June 20, 2012
GCT-15%
ASD, SCF, ENVL payable
(Expired)
CET Suspension on 9,486

mt of extruding fish feed
tilapia 32% - 65% protein,
MOFPS letter dated
200 mt of shrimp feed
April 26, 2022;
32%-50% protein
GCT Act F.S. Group 2,
951.00 ID
item 1.
012.01GCT ID-Suspended (April 01,
0 0 GW6
2022 to March 31, 2023)
GCT-zero-rated
(Expired)
Version 7.0
CET Suspension on
9,486mt of extruded fish
feed tilapia(32%-65%
protein, starter, 0.8mm,
1.5mm, 3mm and 6mm MOFPS letter dated May
951.00ID
pellets);30 mt of extruded 0 0 GW7 08, 2023;GCT Act
012.01GCT
fish feed shrimp F.S.Group 2, item 1.
ID-Suspended (April 24,

2023 to April 01, 2024)
GCT-zero-rated
CET Suspension on
1,500 metric tons
(1,500,000 kilograms) of
Red Kidney Beans
(August 01, 2023 to MOFPS Tax Relief
951.00 ID January 31, 2024) Advisory ref#
0 0.15 GW8
325.12 GCT ID-0%, OC347623746167/0251
GCT-15% ( Standard dated 11/08/2023.
rate)
ASD, SCF, ENVL payable
Please Note (*) Denotes applicable rate
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Customs Procedure Code - CPC Guide Version 7.0 - October, 2023

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Jamaica Customs Agency

Customs Procedure Codes (CPC) Guide

Version 7.0 October, 2023

Regime Type -Model of Declaration Customs Procedure Code

2100 Temporary Export for Repair, Restoration or

2171 Temporary Export from In-Bond Shop for

EX3- Re-Exportation 3040 Re-Export After Entry for Home Use

3050 Re-Export after Temporary Import in Same

3051 Re-Export after Temporary Import for Repairs,

3053 Re-Export after Temporary import exhibition or

3071 Re-Export after In-bond Warehousing -

3171 Re-Export after In-bond - Other

3078 Re-Export after Warehousing (Legacy System)

EX9 9390 Export from Free Zone

9391 Export from Free Zone after processing

9500 Destruction of goods

BG4 – Goods Entered as Non- 4000 Commercial Import

4600 Passenger Baggage

4900 Commercial Import –With Uplift Applied

IM4 – Entry For Home Use 4000 Commercial Import

4042 Finalization of Provisional Entry

4050 Home use after Temporary Import for return in

4053 Home use after Temporary Import for

4070 Ex- Warehouse

4071 Ex- Warehouse (Duty Free Shops)

4090 Import from Free Zone

4091 Import from Free Zone After Processing

4200 Provisional Entry

4400 Short Shipment

4500 Non- Commercial Import

4600 Passenger Baggage

4900 Commercial Import with Uplift Applied

IMS4 - Simplified Declaration for 4000 Commercial Import

4600 Passenger Baggage

4900 Commercial Import –with Uplift Applied

5058 Temporary Import for Return in same State

5100 Temporary Import for Repair, Restoration or

5200 Temporary Import for Inward Processing

IM6 Re-Importation 6010 Re- Import after Permanent Export

6020 Re-Import after Temporary Export in Same

6021 Re-Import after Temporary Export for Repairs

6022 Re-Import after Temporary Export for Outward

6028 Re-Importation from Temporary Export (Legacy

7070 Transfer between Private Bonded Warehouse

7078 Warehousing from Legacy System

7090 Import from Free Zone to Private Bonded

7100 Warehouse In bond(DFS)

7130 Return of item after In Bond – Duty Free Sale

7170 Transfer to In bond Warehouse (DFS) from

7171 Transfer between In bond Warehouses(DFS)

7178 Transfer to In bond from Legacy System (DFS)

IM8 – Customs 8000 Goods Transfer (Public Bonded Warehouse)

8370 Transit to Queens Warehouse from bonded

IM9 9000 Free Zone Entry

9070 Entry into Free Zone from bonded warehouse

9090 Transfer between Free Zones

9098 Entry for Free Zone from Legacy System

9100 Entry into Free Zone for Processing

9191 Transfer between Free Zone for Processing