Invoice
Attached Documents
CPC Regime Type
Waivers and incentives
Legal Framework
100

One type of invoice not accepted by customs

Proforma invoice

100

­­­­­­­­­­­­­This is a legal document issued by a carrier to a shipper that details the type, quantity and destination of the goods being carried.

Bill of Lading or Airway bill

100

What is the procedure code for imports for home use valued at over $5000USD

4000

100

Which organization is in charge of regulating charities

Department of Cooperatives and Friendly Societies

100

I am also called the tariff

The First Schedule

200

What is an invoice

a commercial document or bill issued by the seller or provider of goods and services to a buyer.

200

I am used in lieu of a proper commercial invoice

bill of sight

200

My goods arrived but not in entirety, when the additional amount arrives what procedure code is used?

4400

200

What are the four sectors that benefit under omnibus

Health, manufacturing, tourism, motion picture/creative industry

200

This Act provides a wider range of exemptions than what the second schedule alllows

Charities Act

300

What is invoice inspection

Process of arriving at the applicable duties and taxes payable on imported goods.

300

In order to protect the borders of Jamaica from restricted items as an invoice inspector I need to view 

Permits and licenses

300

My regime type requires a bond as goods are only in Jamaica temporarily

IM5

300

Two tax types that are relieved under omnibus

Import Duty and Additional Stamp Duty

300

Which acts were repealed under the Fiscal Incentive Act

The Hotel Incentive Act

 The Export Freezone Act

The Export Encouragement and Incentive Act

400

Who initiates the invoice inspection process

The customs broker

400

I am not eligible for use an ANC but who I am purchasing for is, what document do I need to produce for the ANC to be used

Purchase order

400

I  came in to a warehouse but now I am being brought onto the local market what procedure code do I need

4070

400

Every charitable import, whether motor vehicle or general, receives this tax relief

50% CAF

400

Some of my sections were replaced to accommodate the omnibus legislation

third schedule

500

6 characteristics of a proper invoice

Name and address of buyer and seller, price, quantity, tod, top, number and currency

500

I want to apply an ANC because my goods are being imported from Barbados. What document should I provide

Certificate of origin

500

Name 3 Suspense Regime types

IM 5, IM 7, IM 9

500

What is the difference between a waiver and an incentive

A waiver is a tax relief given to an individual or organization by the MOF while an incentive is granted to a sector or project aimed at national development

500

under the the omnibus legislation 5 category of goods manufacturers get exemptions for

consumables, raw materials, intermediate goods, machinery and equipment, packaging material