Jamaica Customs outlines tax waiver on disaster relief supplies

The Ministry of Finance and the Public Service (MOFPS) has granted approval for the Jamaica Customs Agency (JCA) to waive Import Duty and General Consumption Tax (GCT) on relief supplies and donations to assist in recovery efforts following the passage of Hurricane Melissa.

The relief on Import Duty and GCT will be applied to imported donations consigned to the Office of Disaster Preparedness and Emergency Management (ODPEM) as well as relief supplies to private individuals or institutions.

The period of relief is from October 29 to November 28 for supplies to private individuals or institutions.

ODPEM-Coordinated Relief Imports

All items (donations and otherwise) imported through ODPEM for Hurricane Melissa relief shall be treated as general relief imports under Section 14 of the Disaster Risk Management Act.

These will include, but not be limited to, food items, water, medical supplies, temporary shelters, equipment, and related materials required for national recovery (See list at https://supportjamaica.gov.jm/).

Such imports will receive full statutory exemption from Import Duty and GCT, without the need for additional ministerial approval, once certified by ODPEM as required for official relief operations.

Donations to Individuals or Institutions

For goods imported as donations to private individuals, community groups, or non-registered entities, the Ministry, through JCA, will issue an indicative list of eligible relief items (e.g., essential food, bedding, clothing, hygiene kits, and limited building materials – see JCA website).

Approval of relief eligibility and application of duty or tax remission will rest with the Commissioner of Customs, under the discretion provided by the Customs Act and GCT Act.

The Commissioner must be satisfied that the goods are for disaster-relief; proper documentation is provided; and the items fall within the approved indicative list.

Imported goods not on the Indicative List

Imports outside of the indicated items will require formal ministerial approval.

The importers are being encouraged to visit the Jamaica Customs Agency for further information.

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