IMPORTING CHARITABLE ITEMS It is a common practice for Jamaicans living in the Diaspora to donate charitable items to their communities, to health

centres, hospitals, infirmaries, children’s homes, schools, churches and other institutions. So, what should donors and

their beneficiaries know, when importing and clearing charitable items through the Jamaica Customs Agency (JCA)?

Which Act governs the importation of charitable items?

Who can import charitable items?

What are the guidelines for clearing items of charity?

What benefits do registered charities enjoy?

The Charities Act

The guidelines for importing charitable items fall under the Charities Act (2013). The Act serves to maintain, protect and

enhance public trust in charitable organisations, seeks to ensure accountability and that board members comply with

their legal obligations. Any person or entity, incorporated or not incorporated, seeking to function as a charitable

organisation must be registered with the Department of Cooperatives & Friendly Societies (DCFS), in order to obtain the

prescribed benefits.

Donations to Charities

The beneficiary must be registered in order to obtain the stipulated benefits.

The donor must provide the name and address of the beneficiary or consignee.

Shipments to multiple beneficiaries – each beneficiary must be named on the shipping documents.

Note to Schools

Schools wishing to import charitable items, outside of their entitlements covered under the Second Schedule of the Customs Act (e.g. canteen equipment – stoves, refrigerators, etc.) must receive approval from National Education Trust (NET), before the items are shipped to Jamaica, in order to receive duty exemption and other prescribed benefits.

Other persons or entities wishing to import charitable items for back-to-school fairs, for instance, must register with the DCFS before getting the items shipped into Jamaica, in order to receive the prescribed benefits.

Approval for the importation of school supplies and educational/instructional materials/items covered under the

Second Schedule of the Customs Act must be sought through the Ministry of Education’s Procurement Unit, before the items are imported into Jamaica, in order for duty exemption and other benefits to be given.

Clearing Charitable Items

The charitable organisation must submit the original Approved Charitable Organisation Certificate (ACO),

along with the shipping documents to the Collector of Customs.

The Collector of Customs will verify the documents and return the original copies.

Verified copies of the documents will be sent to the Customs Manager at the relevant warehouse.

The consignee or authorised representative must proceed to the warehouse and follow the clearance procedures.

Goods with a Cost Insurance and Freight (CIF) value of more than US$5,000.00 must be cleared by a licensed

Customs Broker.

If items are being cleared on behalf of a consignee, the representative must present a letter of authorisation, signed

and stamped by a Justice of the Peace (JP). The consignee’s Tax Payer Registration Number (TRN) card and valid

identification must be presented to the Customs Official (photocopied documents must be signed/stamped by a JP).

Benefits to a Registered Charity

No import duty charged, in most cases.

No General Consumption Tax (GCT) charged, in most cases.

Only fifty per cent (50%) of applicable Customs Administration Fee (CAF) applied.

All other applicable fees will be applied.

Importation of a Motor Vehicle by an Approved Charity

Motor vehicle – Full Import Duty, Environmental Levy and GCT are applied.

Fifty per cent (50%) of applicable CAF applied.

No Special Consumption Tax (SCT), no Stamp Duty (SD), no additional Stamp Duty (ASD) charged.

Auditing of an Approved Charity

The Customs Act gives the JCA the authority to audit any person or entity, including charitable organisations, in order to

ensure that the items imported by the approved charity are used, or are being used for the intended purpose.

For further information contact:

Jamaica Customs Agency

Head Office

Myers’ Wharf, Newport East

Kingston 15

Telephone: 922-5140-8, Toll free: 1-888-287-8667

Website: www.jacustoms.gov.jm E-mail: public.relations@jacustoms.gov.jm

Twitter: @jacustoms