Import duty ranging from 10% to 20% will be applied, depending on the specific type of vehicle being imported.

A General Consumption Tax (GCT) of 17.5% is levied on all used vehicle imports, although exemptions may be applicable to certain items.

Special Consumption Tax (SCT) is imposed on petroleum products and varies based on the type of item being imported.

Common External Tariff (CET) stands at 20% for used Japanese cars and pickups, while it is set at 10% for vehicles like trucks, vans, and buses.

A 0.5% Environmental Levy is imposed on the CIF (Cost, Insurance, and Freight) value for all used vehicle imports from Japan.

To import vehicles such as motorcycles, truck cabs, pickups, or pickup beds, a permit from the Trade Board Ltd. is mandatory.

All invoices must be submitted to Customs to determine the vehicle’s value for duty assessment.

Importation of damaged vehicles is prohibited in Jamaica.

Residents of Jamaica and returning residents are permitted to import two vehicles once every three years. The options include one car and one light commercial vehicle, or two commercial vehicles, or one light commercial vehicle and one regular commercial vehicle.

Non-Jamaicans are required to present their Work Permit as proof of immigration status.

Returning residents who have owned an old car for at least 6 months are allowed to import the vehicle into Jamaica, provided they obtain approval from the Trade Board Ltd.

If the importer intends to sell the vehicle after importation, a 90-day warranty must be provided.

Vehicle registration requires a Certificate of Fitness, along with the necessary Import duty documents. These documents should be submitted to either the Revenue Service Center or the Tax Collectorate.

For Cars:

• Maximum allowable age: 5 years old

For Pickups:

• Maximum allowable age: 6 years old

For Motorcycles:

• Maximum allowable age: 5 years old

For Heavy-duty vehicles such as trucks, etc.:

• Maximum allowable age: 30 years old

For Special vehicles like ambulances, etc.:

• Maximum allowable age: 10 years old

For Buses:

• Seating capacity of 15-29: Maximum allowable age – 12 years old
• Seating capacity of 30-44: Maximum allowable age – 14 years old
• Seating capacity of 45 and above: Maximum allowable age – 20 years old

For Trucks:

• Loading capacity of 3000-4000 kg: Maximum allowable age – 15 years old
• Loading capacity of 4001-5000 kg: Maximum allowable age – 14 years old
• Loading capacity of more than 8000 kg: Maximum allowable age – 25 years old

1. Import license (issued by the Trade Board Ltd.
2. Document of Ownership
3. Odometer inspection report
4. Two forms of identity proof (e.g., passport, driver’s license, or equivalent)
5. Original Bill of Lading
6. Import Entry document (Form C-87, to be submitted to Customs)
7. Supplier Invoice
8. Bill of Sight
9. Tax Compliance document (issued by the Tax Administration Certificate Services Department)
10. Tax Compliance Certificate (TCC, to be obtained from the Revenue Board)
11. Taxpayer Registration Number (TRN, to be obtained from the Revenue Board)
12. Simplified Administrative Document (eSAD, to be completed by the Customs broker)