Japan Used Car Import Duty / Regulation in Jamaica

• Year Restrictions

  Max. 6 Years Old

• Destination Port

  Kingston

• Time of Shipment

  RoRo (24-34 Days)

• Vessel Schedule

  RoRo (Monthly)

• Shipping Line

  CNC JAPAN(ECL)

• Inspection

  JAAI, JEVIC

Age limit on importation of motor vehicles:

• Cars imported should not be more than 6 years old.
• Pickups should not be more than 6 years and unladen weight not exceeding 1,500 Kg.
• For motorcycles - Five(5) years
• Trucks, Trailers and other heavy duty equipments can be 30 years old.
• Special purpose vehicles such as Ambulance, Fire Brigade, and Town cars, Window Vans, Panel Vans, vehicles modified for physically challenged people should not be more than 10 years of age.

For Buses used for the transportation of passengers:

For Trucks used for the transportation of cargo:

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

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.
• 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.

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.

Import Duties and Taxes:

• Import duty 10-40 percent, 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 percent 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 percent on Cars and Pick-ups whereas for Trucks, Vans and Buses CET is 10 percent.
• 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 percent 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.