IMPORTING COMMERCIAL GOODS
In Jamaica, many persons and business entities – small, medium-sized or large, import items for resale or for business purposes.
In this series, the Jamaica Customs Agency (JCA) provides answers to some frequently asked questions covering the importation of commercial goods:
1. What are commercial goods?
Goods are classified as commercial, if they fall into any of the following categories:
• They are imported for business purposes.
• They are imported for resale.
• They are samples imported for business purposes.
2. What are the documents needed to import commercial goods?
• Shipping documents such as a Bill of Lading or Airway Bill.
• An authentic invoice from the supplier.
• Import permits or licenses, where applicable.
• A Tax Compliance Certificate (TCC), Taxpayer Registration Number (TRN), and a copy of the General Consumption Tax (GCT) Certificate.
• An Original Certificate of Origin, if the goods are being imported from a country with which Jamaica has a Trade Agreement, and for which preferential duty treatment is being claimed.
3. What are the payment options when clearing commercial goods?
• Cash up to a maximum of one million dollars (JA$1,000,000.00)
• Online payment – importers must register with the JCA in order to pay online
• Debit or Credit card
• Manager’s cheque
• Direct Bank Transfer using Real Time Gross Settlement (RTGS)
• Advanced Deposit Account
4. When do I need a Customs Broker?
• Goods with a Cost Insurance and Freight (CIF) value of more than US$5000 must be cleared by a licensed Customs Broker.
• The clearance of all motor vehicles must be done by a licensed Customs Broker.
• Where the CIF value of the goods is US$5000 or less, the use of a Customs Broker is optional. Goods of this value can be cleared by the importer at the port of entry upon presentation of the clearance documents to the Customs Officer.
N.B. Persons must ensure that they use only Customs Brokers who are registered with the Jamaica Customs Agency and possess a valid license to practise.
5. How are commercial goods cleared?
Commercial goods must be cleared using the Electronic Single Administrative Document (eSAD) on the Automated System for Customs Data (ASYCUDA).
If a Customs Broker is required, then all documents must be presented to the Broker who will complete the clearance process.
• When the service of a Customs Broker is used, the C73 Form must be completed by the importer and the fee of JA$5000 paid to the JCA. This form is valid for one year.
• If a local agent (instead of a Customs Broker) is used to effect clearance on behalf of the importer, a letter of authorisation stamped by a Justice of the Peace (JP) or Notary Public must be presented to the JCA.
The Clearance Process
• Collect shipping documents from local agent and pay relevant fees.
• Proceed to the port or warehouse and pay relevant local handling charges, and storage fee if applicable.
• The warehouse operator will locate the goods and place them in the examination area.
• A customs officer will be assigned to examine the shipment against the documents presented by the importer/agent and make an assessment for payment.
• The importer/agent will proceed to the customs cashier and pay relevant fees.
• A Customs Release will be generated.
• A gate pass will be issued to the importer/agent by the port operator.