Manufacture of Goods

This is the production of goods in Jamaica by means of a process of manufacture, but does not include the production of goods which results from a process that consists primarily of any one or more of the following:

  1. Dividing including cutting, purifying, drying, mixing, sorting, packaging, branding, testing, or applying any other similar process to a product, produce or material that is acquired in bulk so as to prepare that product, produce or material for sale or distribution, or any combination of such processes.
  2. Applying methods of preservation or maturation or similar treatment to any foodstuffs or any combination of such processes.
  3. Cooking, baking or otherwise preparing food or drink for human consumption, which is intended to be consumed at or about any time it is prepared, whether or not in the building or structure in which it is prepared, or whether or not in the building to which it is delivered after being prepared.
  4. Improving or altering any articles or materials without making a change in their character; or
  5. Repairing, refurbishing, reconditioning, restoring or other similar processing of any articles or materials, or any combination of such processes.

Raw Materials

These are natural or primary goods which have not been worked or processed but the preservation of which is ensured during transportation or storage that their original characteristics are unaltered and remain substantially unaltered.

Intermediary Goods

These are goods which have been transformed from their natural state by being worked or processed, but which have to undergo further working or be incorporated along with some other goods or material in the production of primary products or the manufacture of goods.


These are materials (excluding lubricating oils or fuel oil for use in internal combustion engines) and articles consumed or expended by a taxpayer directly in the process of the production of primary products or the manufacture of goods.

Packaging Materials

These are materials used to contain, protect, identify, preserver display primary products or manufactured goods.