Do you or someone you know have any plans to import items or goods into Jamaica? If your response is “yes”, then this column is for you. Please note the common breaches that can occur, how you can guard against them, tips for doing imports, and the documentation required for clearing goods at Customs.

COMMON BREACHES

• Under-invoicing

• False declarations

• Undeclared excess goods

• Permit breaches

• Intellectual property rights violations

• Violations of the requirements of regulatory authorities

HELPFUL TIPS

• Check to see whether goods being imported require a permit or import licence. You may call the Agency’s Customer Service Representatives at 922-5140-8, email: public.relations@jacustoms.gov.jm, or visit the JCA’s website at: www.jacustoms.gov.jm and log on to our ‘Live Chat’.

• Obtain a valid permit (where applicable) when shipping goods prior to goods arriving in Jamaica.

• Ensure that goods are properly classified and quantities correspond with documentation submitted to the JCA.

Ensure:

• No excess goods are being shipped and invoices are authentic.

• Supporting documents, such as Tax Compliance Certificate (TCC), Certificate of Registration of Approved Charity, etc. are valid.

• Documentation for shipments to charitable organisations bears the consignee’s correct name and address.

Documents required for clearing items

• Tax Registration Number (TRN)

• Valid identification (driver’s licence, passport or voter’s/national ID).

• Passport/receipt from the kiosk in the Immigration Hall, if the C27 ‘Yellow Form’ is used.

• Invoice

• Bill of lading or air waybill

o† C27 (Unaccompanied Declaration Form)

o† C86 (Goods Declaration Form)

Please note, if the passenger uses only a portion or all of the allowance (US$500), then the Customs Officer will indicate on the form that full allowance was given, or the amount of the Duty Free Allowance utilised. Once there is an allowance remaining, the passenger will utilise the balance to clear the unaccompanied baggage.

o† The C27 or ‘Yellow Form’ is valid for clearing goods that arrive in the island two months before, or after the passenger arrives.

o† Goods with a Cost Insurance and Freight (CIF) value of more than US$5,000 must be cleared by a licensed customs broker.

o† If you received an unaccompanied baggage clearance declaration (C27/Yellow form) form at the airport, present it along with your passport and Tax Payer Registration Number (TRN) card to the customs official at the warehouse.

o† Barrels containing ‘personal effects’ (such as food, clothes, toiletries, basic household items) or ‘non-commercial’ items attract a minimum charge of J$6,500 per barrel.

o† If items are being cleared on behalf of a consignee, the representative must present a letter of authorisation, signed and stamped by a Justice of the Peace (JP). The consignee’s Tax Payer Registration Number (TRN) card and valid identification must be presented to the Customs Official (photocopied documents must also be signed/stamped by a JP).