Is VAT or GST charged on imports into Jamaica?

General Consumption Tax (GCT) 15% standard; 25% on tourism services. Applied to imports plus customs duty per CARICOM Common External Tariff. SCT (Special Consumption Tax) on selected luxuries.

Who is the customs authority in Jamaica?

Jamaica Customs Agency — https://www.jacustoms.gov.jm/.

What categories of goods are restricted from importing into Jamaica?

Restricted categories include: Firearms (Firearm Licensing Authority permit); Pharmaceuticals (Pharmacy Council permit); Pets (Veterinary Services Division).

What is prohibited from importing into Jamaica?

Prohibited categories include: Narcotics (cannabis decriminalised for small personal use; trafficking still prohibited); Counterfeit goods; CITES-listed species.

IMPORT DESTINATION

Importing Into 🇯🇲 Jamaica

Q: What is Jamaica's de minimis import threshold?

USD 50. Personal-import parcels under USD 50 duty-free; above attracts customs (typical 20%) + 15% GCT (general consumption tax).

CUSTOMS AUTHORITYJamaica Customs Agency

STANDARD VAT15%

DE MINIMIS (USD)US$50

De Minimis Threshold

THRESHOLD (USD)

US$50

LOCAL CURRENCY

50 USD

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Personal-import parcels under USD 50 duty-free; above attracts customs (typical 20%) + 15% GCT (general consumption tax).

As of: 2023-01-01

VAT / GST on Imports

15%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	Customs Declaration Form (C5)
02	Pharmacy Council permit for medications
03	Pet veterinary certificate

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

⚠Firearms (Firearm Licensing Authority permit)
⚠Pharmaceuticals (Pharmacy Council permit)
⚠Pets (Veterinary Services Division)

Prohibited Import Categories

✗Narcotics (cannabis decriminalised for small personal use; trafficking still prohibited)
✗Counterfeit goods
✗CITES-listed species

Special Notes

01Cannabis decriminalised for personal use under the 2015 Dangerous Drugs Amendment Act; tourist personal carriage still risky as trafficking statutes remain.
02CARICOM member; intra-bloc preferential trade.
03Major tourism arrivals at Sangster (MBJ) and Norman Manley (KIN).

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into Jamaica.

Calculate Duty →

VERIFIED · 2026-07-01Jamaica Customs Agencyofficial site →De minimis comparison table →