Customs Tariff:
Manufacturers who are certified for Productive Input Relief (PIR) are qualified for the relief of Customs Duty on raw materials or intermediate goods, packaging materials, consumables and capital equipment and machinery (including spare parts)
Please contact JMEA Secretariat for application form and checklist
Contact #-1-876-922-8880-3
Email Address: jmea@jmea.org
Please contact JMEA Secretariat for application form and checklist
Contact #-1-876-922-8880-3
Email Address: jmea@jmea.org
Under the GCT Amendment Act (effective October 2014) manufacturers benefit from the deferment of the payment of GCT at the ports on raw materials, intermediate goods, machinery spare parts, consumables, capital equipment and machinery (spare parts)/, and packaging materials.
An application must be made to the Tax Administration Jamaica (TAJ). See contact information below.
Tax Administration Jamaica
Contact: Ms. Stephanie Chin
Email: stephaniechin@taj.giv.jm
191 Constant Spring Road Kingston 8
Phone Number: 969-0000 \ 876-545-0421
Goods which are imported for use solely as raw materials for manufacturing qualify for the relief of stamp duty. The Ministry of Industry, Investment & Commerce (MIIC) 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:
An importer of any goods – whether an input or a final product – desirous of obtaining a change or the temporary suspension of a rate of import duty under the Common External Tariff (CET), should submit a request to the Ministry of Industry, Investment & Commerce (MIIC) with the relevant information:
Ministry of Industry Investment & Commerce (MIIC)
Phone: (876) 968-7116 or 968-8627
Email: industry@miic.gov.jm Website: www.miic.gov.jm
Address: 4 St. Lucia Ave, Kingston 5
Before receiving any agricultural incentive, an entity or individual must be registered with the Rural Agricultural Development Authority (RADA) Under the Fiscal Incentives (Miscellaneous Provisions) Act 2013 and guidelines by the Ministry of Finance & the Public Service, an entity/farmer may obtain Approved Farming Enterprise status which has two levels, Productive Inputs Relief (PIR) and Income Tax Relief.
Completion of the relevant forms along with the relevant supporting documents should be submitted to RADA.
Application Form PIR Income Tax
This is utilized by registered farmers requesting permission to import pickups, at a concessionary tax rate for use solely in connection with an approved agricultural activity. Twenty percent (20%) duty concession on farm vehicles (trucks commonly known as pick-ups) can be accessed.
Duty Concession_Application_Form_2015Motor Vehicle Concession Criteria
Completion of the relevant forms along with the relevant supporting documents should be submitted to RADA.
Applicants will be required to submit an application form completed in duplicate along with the requisite support information (listed below). Please note that application forms are available at the Urban Development Corporation (UDC) offices at 12 Ocean Boulevard, Kingston.
Urban Renewal Tax Relief Act1995Tax Incentive Programme (Application Process and Guidelines)Application for Declaration as Approved Developer
Through the Ministry of Culture, Gender, Entertainment & Sport, entities within the Film and Music Industry can benefit from the following incentives:
Entertainment Registry BrochureE-Registry FAQ Sheet
The Ministry of Culture, Gender, Entertainment & Sport
4-6 Trafalgar Road, Kingston 5
Email: registry@mcges.gov.jm
Call: (876) 978-7654
Website: https://mcges.gov.jm/
As part of the Global Logistics Hub Initiative (GLHI), the Government of Jamaica has implemented the Special Economic Zones (SEZs), a geographical zone designated for economic activity offering simple and efficient business regulations and procedures to investors. The SEZ zones are essentially an upgrading of the rigid free zone regime, the new SEZ will adopt international standards and growth trends for zone development.
All interested parties are invited to complete the registration form which may be requested via email at info@jseza.com or you may schedule an appointment with the JSEZA, and a representative will be assigned to assist you with completing the documentation.
Visit the Jamaica Special Economic Zone website at
https://www.jseza.com/
Access to The Special Economic Zones Act 2016 No. 7
The Special Economic Zones Act 2016 No. 7