Let us help you EXPORT your produce today!
The Jamaica Manufacturers and Exporters Association (JMEA) is dedicated to assisting in the development of the Agricultural Sector through export and capacity building. We represent established agricultural businesses who export in the following categories:
Agriculture, Forestry, and Fishing
- Crops and Animal
- Forestry and Logging
- Fishing and Aquaculture
Our Services Include:
Market Intelligence Training
ASYCUDA World Training
ISO 9001:2015 Training
Good Agricultural Practices Training (GAP)
Mentorship and Guidance
Prior to receiving any agricultural incentive, an entity or individual must be registered with the Rural Agricultural Development Authority (RADA) in their respective parish offices in which the farm exists.
Approved Farming Enterprise as per the Fiscal Incentives (Miscellaneous Provisions) Act 2013 has two levels, the general approval for benefits of the Productive Inputs Relief (PIR) and the ‘higher level’ approval that includes Income Tax relief.
The approval for the PIR benefit requires that the Commissioner of Customs be satisfied that the items imported are to be used in primary production/approved farming activity. In order to satisfy the Commissioner, Ministry of Industry, Commerce, Agriculture & Fisheries (MICAF) provides the necessary recommendation.
Procedure relating to Jamaica Customs Agency:
- The farmer applies for the designation to the Minister of Industry, Commerce Agriculture and Fisheries
- The Ministry of Industry Commerce Agriculture and Fisheries, guided by its respective agency, will provide for the due-diligence in determining the eligibility of entity/ entities to be designated approved farming enterprise (s).
- Upon ascertaining the eligibility criteria being met, the Ministry will provide a letter to the Commissioner of Jamaica Customs Agency. (recommended draft included for your review/amendment, with the objective for final use)
- The letter to be sent to Jamaica Customs Agency would provide for the designation as an approved farming enterprise for the purposes of the concessions at the port as provided by the revised fiscal regime.
The request for designation as an ‘Approved Farming Enterprise’ pursuant to section 15 (4) of the Income Tax Act should be written to:
Parish Agricultural Manager
Rural Agricultural Development Authority (RADA)
It should be noted that PIR can last from six (6) months to three (3) years.
Procedure relating to Tax Administration Jamaica – Income Tax benefits
- The farmer applies for the designation to the Minister of Industry, Commerce Agriculture and Fisheries.
- The Ministry of Industry Commerce Agriculture and Fisheries, guided by its respective agency, will provide for the due-diligence in determining the eligibility of entity/ entities to be designated approved farming enterprise(s).
- Upon ascertaining the eligibility criteria being met, the Ministry will provide a letter to the Commissioner General of Tax Administration Jamaica, recommending the applicant farmer for approval under the relevant section of the Act; as what obtained previously.
- The applications would be sent by TAJ Legal for verification (by the Superannuation and Exempt Organizations Unit)
- After doing the necessary checks and balances, TAJ would provide confirmation that the entity can benefit as per the fiscal regime, via letter to the Ministry of Finance and the Public Service.
- The certificate would be drafted and submitted for the Minister of Finance and the Public Service for his signature. (Copy of the proposed Certificate of Approval for Designation)
- A copy of the Certificate would be distributed to the relevant entities, including MICAF (which deals with the applicant directly)
The criteria for eligibility are as follows:
- Each Crop or Livestock has criteria related to acreage. This information is provided by RADA upon application.
- Annual Gross Return of the applicant should be at least $250,000.00.
- Lease Agreement should be at least five (5) years (If Applicable).
The completed application form must be accompanied by the following:
- Current Tax Compliance Certificate (TCC) (Proof of expiration date)
- Land Title or Lease Agreement Certified by a Notary Public. Original documents must be viewed and certified by the Parish Agricultural Manager.
- Proforma Invoice for vehicle(s)
- Current Tax payment receipt
Limit to the number of vehicles:
Small farms (1-10acres): one motor vehicle every five years
Medium Farms (11-50): two motor vehicles every five years
Large Farms (Over 50 acres): three motor vehicles every five years
Vehicles using gasoline have a restricted cc rating of 3000. Vehicles using diesel fuel have a restricted cc rating 3200.
Any further questions should be directed to the Tax Policy Division at the Ministry of Finance and Public Service and Tax Administration Jamaica’s Legal Unit.
To get started contact
The Export and Domestic Policy Research and Information Manager
Jamaica Manufacturers and Exporters Association (JMEA)
85A Duke Street, Kingston
(876) 922-8880-3 | (876) 922-8869 |
Fax: (876) 922-9205
Ministry of Industry, Commerce, Agriculture & Fisheries (MICAF)
Hope Gardens, Kingston 6, Jamaica
Tel: (876) 927-1731-50 | (876) 619-1731
Church Street, Kingston
Tel: (876) 922-0610 | (876) 986-2068
197 Old Hope Road, Kingston
Tel: (876) 977-927-1570 | (876) 977-1158
Ministry of Finance and Public Service
30 National Heroes Circle, Kingston 4
Tel: (876) 922-8600
Tel: (876)-902-9463 | 1-888-TAX-HELP (local)