Prepare to Pay Fees, one of the biggest costs to clear a container in Jamaica.
Custom fees
Clearing a container through customs is going to require payment of duties and fees. When you are clearing a barrel, there is a flat rate charge of JMD $6,500.00. A container is assessed similarly but with different rates. Some of the duties, taxes and fees for imported items include an import duty/customs duty, stamp duty, additional stamp duty ASD, general consumption tax GCT and Special Consumption Tax SCT, Standard Compliance Fee SCF, Customs Administrative Fee CAF, processing forms, cost, insurance and freight CIF, and an environmental levy. There may also be a landing fee, handling and storage fees, and import fees to be paid.
The Stamp Duty is payable on all receipts resulting from payments of duties. There are two fixed amounts charged based on the CIF value of goods. For goods JA$5,500 or less, you will pay JA$5.00. If above JA$5,500, you will pay JA$100.00.
The ASD is payable on specific items such as some meat, Aluminium, alcohol, or cigarettes. This rate varies depending on the item. The GCT has two categories: general and special consumption tax.
The GCT is applicable to all items except for zero-rated items and exempted items with current rates of 16.5% on personal items and 21.5% on commercial items. The SCT is applicable to alcohol, most tobacco products and some petroleum items. SCT rates vary.
The CAF Customs Administration Fee is a two-part fee: The Examination Fee eCAF and the Processing Fee pCAF. The eCAF is payable based on the size or type of package being imported. On container shipments, your eCAF will be J$2500, while containers of 20, 40-feet or larger may be from J$20,000 to J$25,000. The pCAF will vary based on the type of document being used to process the shipment. These range from J$1,500.00 to J$2,500.00 for personal shipments and $55,000.00 for vehicles.
The SCF Standard Compliance Fee is collected by customs on behalf of the Bureau of Standards and is applicable on all goods that require quality control or regulation of standards at a rate of .3% calculated on CIF value.
The Cost, Insurance and Freight CIF cost is the total cost of goods abroad including exfactory price, commission, markup and inland freight but excludes sales tax and interest. For
goods arriving by sea, the insurance charge is 1.5% of the total cost and freight.
The Environmental Levy ENVL is applicable on all items that have an impact on the environment at a rate of .5% calculated on CIF value.
