Manufacturers which are certified for productive input relief are qualified for the relief of Customs Duty on raw materials or intermediary goods, packaging materials, consumables, and equipment (including parts).
Goods which are not eligible for relief are:
- Goods listed in Part 1 of the Fourth Schedule (The Customs Act, The Customs Tariff Amendment No 2 & 3 Resolution, 2013)
- Goods listed in Part IV of the Third Schedule
- Goods which the Commissioner is satisfied can be obtained in adequate supplies locally or regionally.
Accessing Relief of Customs Tariff
- Complete and submit the Manufacturer Certification Form to register with the Ministry of Industry, Commerce, Agriculture, and Fisheries (MICAF). See Form
- Submit completed form along with a copy of the company’s updated Tax Compliance Certificate (TCC) letter and validation certificate to facilitate the process. Also, a description of the Production Process via a flowchart diagram is required for each product. Note your process flowchart (s) must depict items being imported such as raw material and machinery used at the various stages.
- Submit your documentation to MICAF. MICAF will send the manufacturers application form to Jamaica Customs Agency.
- The Incentive Unit of the JCA will conduct a joint verification visit with MICAF
- The JCA will decide if the company qualifies for Productive Input Relief
- The JCA will issue a letter to the company after a determination is made
Deferment of General Consumption Tax
Under the GCT Amendment Act (effective October 2014) manufacturers benefit from the deferment of the payment of GCT at the ports on raw material, intermediary good, machinery spare parts, consumables, equipment and packaging materials.
- Manufacturers/Producers involved in making taxable goods or involved in mixed activities (producers of both exempt and taxable goods) are allowed to import without the payment of GCT on items that would normally qualify under the Productive Inputs Relief (PIR) of the Fiscal Incentives Act. You are, however, required to account for the GCT when you file your GCT returns by the last working day of the month following the importation of the item (s).
- Manufacturers/Producers who are involved exclusively in making exempt goods are required to pay GCT on their imports that are used in the manufacturing process. However, you will be allowed a refund of the GCT paid on items that would qualify under the PIR when you file your GCT returns.
- Packaging materials purchased locally by registered tax payers of taxable goods will qualify for the deferment of General Consumption Tax (GCT). Manufacturers are, however, required to account for the GCT when filing the GCT returns by the last working day of the month following the purchase of the items.
Manufacturers of exempt goods will pay the GCT up front and may claim a refund when filing the GCT returns.
- New Investor: New Investor(s) are required to apply as a Registered Tax Payer to benefit from the deferment.
Accessing Deferment of General Consumption Tax
Make an application to the Tax Administration Jamaica. See contact information below.
Tax Administration Jamaica
191 Constant Spring Road
Phone Number: 969-0000
Contact: Ms. Stephanie Chin
Goods which are imported for use solely as raw materials for manufacturing qualify for the relief of stamp duty. The Ministry of Industry, Commerce, Commerce, Agriculture and Fisheries is to be contacted to ascertain the items that do not qualify.
Manufacturers qualify for a 50% discount on administrative fees for full containers and processing fees for the importation of raw materials, intermediate goods and packaging.
- Under the Fiscal Incentives Act other benefits for the sector include:
- Employment Tax Credit
- Capital Allowances