The Jamaica Customs Agency (JCA) is advising importers that starting Monday, August 24, 2020, that all applications for refunds must be submitted online at: www.jacustoms.gov.jm. Previously, applicants were required to manually submit a letter to the Collector of Customs, detailing the circumstances for requesting the refund.
Importers are also being reminded that all applications must be made within two years after such overpayment is made, as stipulated in Section 50 of the Customs Act.
The Act states that:
“The Commissioner shall return any money which shall have been overpaid as duties of Customs at any time within two years after such overpayment, on the proper document for such overpayment being certified by the proper officer.”
Steps for Making an Application for Refunds Online:
- Applicant accesses JCA website at: www.jacustoms.gov.jm;
- Applicants reads and agree to terms and conditions;
- Applicant selects “Apply” once there is agreement with the Terms and Conditions;
- Applicant completes application form, select preview, and click ‘submit’;
- Application is reviewed and processed once there are no outstanding matters relating to the application;
- Application is submitted for payment to the account number provided;
- Applicant is sent an e-mail notification of payment to their account, at the e-mail address provided on the refund application form.
Reasons for a refund include, but are not limited to the following:
- Missing or incorrect use of ANC/exemption codes
- Duplication of duty payment
- Cancellation of declaration
- Duplication of invoices
- Incorrect classification
- Error when inputting figures relating to duty payment
- Incorrect currency
- Incorrect freight charges
- Revaluation after appeal
- Incorrect terms of delivery
- Incorrect fuel type for vehicle
- Refund of deposit after temporary importation
- Drawback of duty
- Duplication of fee payments
- Short-landing/short-shipment after full duty payment
- Application of special waiver
The JCA is assuring stakeholders that it will continue to implement customer-focused measures and initiatives, in order to ensure continuous improvement in its service delivery.