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Process and Documentation to Import a Motor Vehicle into Jamaica

Guidelines to follow while importing vehicles into Jamaica

Shipping Port :-
The most recommended port for shipments arriving to Jamaica to Kingston.

Age limit on importation of motor vehicles :-
According to new age limit for the importation of used vehicles

  • Cars imported should not be more than 5 years old.
  • Pickups should not be more than 6 years.
  • Trucks, Trailers and other heavy duty equipments can be 10 years old.
  • Special purpose vehicles such as Ambulance, Fire Brigade, and Town cars, vehicles modified for physically challenged people should not be more than 10 years of age.

Right-Hand Drive vehicles :-
Import of right-hand drive vehicle is allowed in Jamaica.

Documents required for importing vehicle :-

  • Import license issued by the Trade Board Limited, which authorizes the importation of the motor vehicle.
  • Title: The document issued by the Government of the country where the vehicle was purchased, to the owner of the vehicle.
  • Two identification proof such as Passport, Driver’s license, Nation Identification.
  • Bill of Lading :- It should contain necessary information about the vehicle, date of landing and the port of entry.
  • Invoice :- An invoice from the supplier is necessary for all vehicles importation.
  • Bill of Sight :- It contains details regarding the imported motor vehicle. It is a Customs certified document, prepared and signed by the dealer.
  • Tax Compliance :- It will be issued by Tax Administration Certificate Services Department.
  • Odometer inspection statement.
  • Import Entry (C87):- This import document should be presented to Customs by the broker and should contain all the details involving the vehicle, importer name, shipping information and the responsibilities.
  • Taxpayer Registration Number (TRN) :- A nine digit unique identification number obtained from Revenue Board.
  • Tax Compliance Certificate (TCC) :- A document obtained from Revenue Board as a proof that certifies that payments Certificate of tax liabilities and wage-related statutory deductions are up-to-date.

Import Duties and Taxes :-

  • Import duty 10-40%, vary depending upon the commodity being imported.
  • General Consumption Tax (GCT) :- It is applicable on all items except for Zero-rated and Exempted items. Current Rates: 17.5% on used vehicles.
  • Special Consumption Tax (SCT) :- It is applicable to only some petroleum products. SCT rates vary depending on the item.
  • Common External Tariff (CET) :- The rate of CET varies depending on the vehicle being imported. Current CET: 20% on Cars and Pick-ups whereas for Trucks, Vans and Buses CET is 10%.
  • Environmental Levy (ENVL) :- This will be applicable on all items that will have an impact on the environment. The rate for ENVL is 0.5% and is calculated on CIF value.

To drive the vehicle on the road :-
For registering the vehicle, Certificate of Fitness with the Import Entry documentation is required. The documents should be taken to the Revenue Service Center/ Tax Collectorate to register the vehicle and other purpose.

Other relevant Information :-

  • Every three years, Jamaica’s residents or returning Individuals can import up to two motor vehicles; one motorcar and one light commercial vehicle or any two light commercial vehicles.
  • Proof of immigration status such as a Work Permit must be shown by Non-Jamaicans.
  • Returning residents may import an older car, if they have owned the vehicle for at least 6 months and approved by the Trade Board.
  • A warranty of 90 days is required if buyer want to sell the used vehicle.

 

Do you intend to import a motor vehicle or motor cycle? If yes, you must first apply to the Trade Board for an Import Licence and receive same before making arrangements for the shipping of the vehicle to Jamaica .

Documents Required To Import a Motor Vehicle or Motorcycle  

Import licence: Issued by the Trade Board Linited authorizing the importation of the motor vehicle or motorcycle.
Title : A document issued to the owner of the vehicle/cycle by the Government of the country where the vehicle was purchased.
Bill of Lading/Order: Obtained from the shipping agent with information about the particulars of the vehicle or cycle, the date it landed in the island and the port of entry.
Invoice : An invoice from the supplier is required for all motor vehicles or motor cycles.
Bill of Sight: This is a document on which details of the motor vehicle or motor cycles to be imported are recorded. It is prepared and signed by the broker and certified by Customs.
Tax Compliance (TCC): Obtained from Tax Administration Jamaica
Simplified Administrative Document (eSad) This is the electronic document on which all the particulars of the motor vehicle/cycle, the name of thE importer, shipping information and the Customs duties are recorded. It is completed by the Customs Broker and submitted to Customs. Only a licensed Customs Broker should complete this form ..

The importation of the following also require a permit from the Trade Board Ltd.

  • Motorcycles
  • Pick-up & Truck Cabs
  • Pick-up Beds

What is the method used for determining the value of motor vehicles?

Under the WTO Agreement, invoices are to be presented to Customs from which the value for duty will be derived.

Is there an age limit for the importation of motor vehicles? Yes.

For Light Commercial Vehicles (Pick-ups, Panel/Window Vans, Trucks with seating capacity of 9-14, and unladen weight less than 3000 kg or 3 tones) – six (6) years

For motor cars – Five(5) years

For motorcycles – Five(5) years

 

For Buses used for the transportation of passengers

seating capacity 15-29                                  – twelve (12) years

seating capacity 30-44                                 – fourteen (14) years

seating capacity 45 & over                           – twenty (20) years

 

For Trucks used for the transportation of cargo

3,000 – 4000 kg                                             – fifteen (15) years

4001 – 8000 kg                                              -fourteen (14) years

over 8000 kg                                                  – twenty five (25) years

For other heavy duty commercial equipment     – thirty (30) years

 

Please contact the Trade Board at 967-0507 or 967-0674 for further information on age limits and import licence for motor vehicle.

 

Importation of Damaged Vehicles

The importation of motor vehicles that are considered to be in a damaged or salvaged state is PROHIBITED.

 

Individuals and Returning Residents

An individual or Returning Resident is allowed to import:

  • one (1) motor car and one (1) light commercial vehicle or
  • two (2) light commercial vehicles;
  • or one (1) light commercial vehicle and a regular commercial vehicle
  • Individuals residing in Jamaica are allowed to access this facility once every three (3) years.  Returning Residents, having accessed the facility within a particular current year would not be eligible  to import vehicles in the capacity of an individual until three (3) years after the date of the importation as a Returning Resident..

 

Applicable to Returning Residents Only:

All categories of motor vehicles:  pick-ups, motor cars, trucks, trailers and other heavy duty equipment– Ten (10) years.

 

Who qualifies for concessions on motor vehicle importation?

Concessionary rates of duty on vehicles are usually given in special circumstances, for example, when the importer holds a job or position which entitles him to a concessionary rate of duty on the importation of a motor vehicle. People who qualify include farmers,  senior teachers and government traveling officers.

 

Who grants these concessions?

The Ministry of Finance. Applications are submitted through the various government departments to the Ministry and the concession is granted after it is determined that the  individual qualifies for such a concession.

Age limit for buses to be used in the transportation sector will be determined by the Ministry of Finance.

 

NOTE:Import Duty,Special Consumption tax and GCT is compounded, The processing fee and environmental levy is included in the aggregate Duty.

 

Visit Jamaica Customs Official Website

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