Enforcement and Valuation

Declaration of Value

In order to determine the customs value for Customs duty purposes, it is necessary to have full knowledge of the facts relating to the commercial transaction involving the imported goods. The importer is required to furnish a written declaration of facts, on the forms prescribed by the Commissioner within the provision of Sections 222 and 258 of the Customs Act, in addition to the import entry and the commercial documents.

The prescribed are Forms C84 if Method 1 is being used and Form C85 if any other Methods are being used.

 

In the Declaration of Particulars, the importer must state whether: 


  • any payment in addition to the invoice price has been or will be made, and that all relevant invoices and information included in contractual arrangements have been submitted,
  • the importer is related to the foreign supplier and whether the price has been influenced by this relationship,
  • any part of the proceeds of later resale will accrue directly or indirectly to the seller, etc. (Reference: Paragraph 8(1)(d) of the Schedule).

If the imported goods are not the subjects of a sale, this also has to be stated in the declaration at line seven (7) of the C85 (e.g. goods sent on consignment to an agent or transferred to a branch or samples sent free of charge).

 

Importer’s responsibilities


  1. For valuation purposes, the importer is required to calculate and declare a value for duty on the Customs entry documents that meet all of the requirements of the valuation provisions of the Customs Act, Regulations and Administrative Policies.
  2. It is the practice and a requirement under the regulations that an importer hires a customs broker to transact his Customs business where the value of the imports exceeds US$5000 whether or not the consignment is personal effects or for commercial use. (See Regulations 147(c)). Note that it is the importer, and not the broker or authorized agent, who is ultimately responsible and liable for the correct declaration of the Customs value.
  3. All documentary evidence to support the declared value may not need to accompany each entry, but should be available for Customs review when required. It is the responsibility of any person concerned with the importation of goods to maintain, in a manner that facilitates Customs review, all information and records used in the determination and declaration of the value for duty. See Regulations 26 and 147(b) and Section 223 of the Customs Act.

     

    Cases where a declaration of Particulars may be unnecessary:


  4.  It is general practice to dispense with the written declaration of Particulars in certain cases, such as:
  • non-commercial importation by passengers;
  •  importation of a value not exceeding US$1000;
  •  free of charge goods of a value less than US $1,000 imported as a part of a larger consignment;
  • where the nature of the Customs procedures and/or legislation to which the goods are subject do not require submission of a Declaration of Particulars.

 

Who can sign the Declaration of Particulars Form?


The Declaration of Particulars form can be signed by any of the following person:

  1. The actual importer if an individual
  2. A partner in the case of a partnership
  3. A director or the secretary in the case of an incorporated company
  4. Any employee duly authorised in writing by one of the persons mentioned above.

Note: An in-house broker can sign the declaration form (C84 or 85) only if he is authorised to do so on a C73. However, the authorization form (C73) must be filed with the Department.

Importers using the transaction value method (method 1) should use the C84 form and are required to complete this form and sign at box 27. All questions regarding the transaction between the seller and the buyer should be answered. The transaction value should be calculated taking into account the adjustments under Paragraphs 8 and 9 of the Schedule or where appropriate. The reverse of the form will capture this calculation and will ensure that the importer considers all the elements or components necessary and is required to be added to or deducted from the price paid to arrive at the value for duty. If there is more than one invoice, then the importer should combine all invoice values to complete lines 11 – 25 using the first invoice column.

If value for duty cannot be determined under the transaction value method then the goods must be valued under a subsequent method and the C85 form must be used. Importers using one of these other methods must visit the Valuation Verification Unit for guidance in arriving at the value for duty before preparing the import entry (C78) form. They are required to take all the relevant information and documents relating to the imported goods to determine the value. Both sides of the form must be completed and the declaration signed at Box 27.

 

Contraband Enforcement Team

History


The Jamaica Customs Contraband Enforcement Team was established in 1987, by an initiative of the United States Customs Service. The unit came into existence as a result of the increasing volume of marijuana that was being trafficked from Jamaica to the United States, by commercial conveyances, that is, cargo vessels, and passenger aircrafts. The country's shipping and airline industries were enduring severe pressures from draconian fines levied on the operators of commercial ships and aircrafts detected with marijuana in the United States.

These trafficking activities created major disruptions in the shipping industry, critically the trans-shipment operations, as the International shipping lines that were subjected to huge fines and detention of their vessels, threatened to withdraw from Jamaica. The economy suffered from the loss of millions of US dollars as a result of the trafficking activities at the time, as some shipping lines suspended operations. In addition, the national airline, Air Jamaica, also endured the punishment of heavy fines and detention of aircrafts.

 

Concept


The concept of the CET is that of a "specialized enforcement team" with the fundamental functions of detecting violations of the Customs and other agency laws concerning cargo transactions, passenger processing, carrier arrivals and departures and take appropriate enforcement actions. The unit would be divorced from daily routine customs operations and effectively conduct intensified inspections.

 

 

Strategic Objectives


The primary objective of the Contraband Enforcement Team (CET) is to establish effective systems for the protection against the risk of illegal imports or exports.Other objectives are as follows:

  1. To establish and refine profiles of "high risk" passengers, conveyances and cargo through a process of selectivity. This allows officers to work more effectively.
  2. To intensify examinations of "high risk" cargo, conveyances and passengers.
  3. To facilitate processing of legitimate or "low risk" passengers, conveyances and cargo.
  4. To increase the number and size of seizures of contraband such as narcotic drugs, firearm and ammunition.
  5. To increase the number of arrest for violation of customs and narcotics laws thereby discouraging potential perpetrators.
  6. To establish deterrent factors against contraband smuggling by increased physical presence, regular searches and special operations.

 

Success


The CET has been involved in significant seizures of marijuana, cocaine, heroine, guns, ammunition and pyrotechnics, motor vehicles and boats, uncustomed goods, including pesticides, chemicals and goods imported/exported contrary to the import/export restrictions and goods which the correct duties were not collected.

 

Protecting The Country

One of the roles of the Customs Department is the protection of the borders of our country. This includes protection from all goods or products that are deemed harmful to our nation. Harmful goods have traditionally been thought of as guns, ammunition and illicit drugs, but the category extends beyond that to include agricultural products which, if not properly monitored on importation, can result in the spread of disease and pests.

The Customs Department executes its role to protect our borders, by performing agency functions on behalf of other government departments and ministries. These departments and ministries are guided by laws, which dictate the necessity of using import permits or licenses for the importation of certain goods. If you attempt to bring these goods into the country without the required permits or licenses, Customs has the authority to confiscate them, as well as impose fines, as this represents a breach of Customs regulations.

Below is a list of some items that require permits/licenses and the agencies from which they can be obtained:

  • Meat - Obtain a certificate from the Ministry of Agriculture, contact number- 927-1731
  • Ground Provisions - Obtain a Phyto Sanitary Certificate from the Ministry of Agriculture, contact number- 927-1731
  • Fruits & Vegetables - Obtain a Phyto Sanitary Certificate from the Ministry of Agriculture, contact number- 927-1731
  • Drugs - Obtain a PSD Certificate from the Ministry of Health, contact number - 926-9220
  • Firearms- Obtain a Permit/Licence to Import from the Police/ Commissioner of Customs/Trade Board 927-4421, 922-5140-8, 926-3130
  • Used Tyres - Obtain a Certificate from the Bureau of Standards, contact number: 926-3140-6
  • Radios (two-way) - Obtain a Permit from the Post Master General, contact number: 922-9430

 

About us

Mission Statement
To facilitate trade, protect our borders, optimise revenue collection, through collaborative border management and delivery of high quality customer services and to develop and maintain a team of motivated professional and competent staff.

         

Jamaica Customs Agency

Customs House
Myers Wharf,
Newport East, Kingston 15
Phone: 876 922 5140-8 | 922 8770-3

Corporate Office
2-4 King Street, Kingston
Phone: 876 948 5151

Opening Hours
Monday - Thursday: 8:00am - 5:00pm
Friday: 8:00am - 4:00pm

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