Does Jamaican Customs Use Its Own Car Values for Import Duty?

by Don

ANSWER: by Wellesley Gayle
Absolutely Don—this is a very good question, especially for anyone importing vehicles into Jamaica 🇯🇲. The process can get a bit technical, so let’s break it down clearly.

Is It True That the Jamaican Government Doesn’t Use the CIF Value from Japan for Car Duties?
Yes, that’s correct—in many cases, the Jamaican Customs Agency does NOT rely solely on the CIF (Cost, Insurance, and Freight) value declared by the importer.
Instead, they use a system of pre-determined valuation reference sheets to assign their own “customs value” to vehicles.

Let’s dive a little deeper...

So What Is This "Reference Value Sheet" Exactly?
Customs uses an internal valuation database or guide (sometimes called a Valuation Reference Sheet or System) that reflects what they believe is the typical market value of a specific make, model, year, and trim of vehicles being imported—based on past import data and local trends.

So even if you bring in a car from Japan with a very low CIF value, Customs may adjust the value upward based on their own benchmark price. And that adjusted value is what they’ll use to calculate your duties, GCT, and other fees.

Why Do They Do This?

This system is in place mainly to:

• Prevent under-invoicing (some importers used to declare unrealistically low CIFs to pay less duty).
  
• Standardize duty calculations so that everyone pays fairly based on consistent vehicle valuations.
  

What Does This Mean for You as the Importer?

Let’s say you import a 2016 Toyota Vitz from Japan, and your CIF (cost of the car + insurance + freight) totals US $2,000.

Even if your invoice says $2,000, Customs might assign a value of $3,800 or more—depending on their internal valuation for that year, model, and trim. Your duties and taxes will then be calculated based on their $3,800 figure, not your $2,000 CIF.

So yes Don, Customs has the final say on what they believe the vehicle is worth.

Can You See These Reference Sheets?
Unfortunately, from my understanding Customs does not publicly share the full valuation sheets, as they’re considered internal reference documents. But:

• You can request clarification at the Customs Valuation Unit, or
  
• Ask your used car dealer or broker, as they often have a very good idea of what Customs will value a specific vehicle at.
  
• Sometimes, you can get an indicative value range by visiting the Jamaica Customs website, using their online tools or emailing them directly.
  

Duties Based on Customs Value
Once Customs sets the value, these taxes are applied:

• Import Duty (varies by engine size/type)
  
• Special Consumption Tax (SCT)
  
• General Consumption Tax (GCT – 15%)
  
• Environmental Levy
  
• Common External Tariff (CET) (if applicable)
  

The overall tax can range anywhere from 60% to over 100% of the customs-assigned value, depending on the vehicle type and category.

So my final suggestion is that before you import your vehicle, try and get a quote from a customs broker in Jamaica or an experienced dealer. They usually know exactly what Customs will value your specific car at, which helps you avoid surprises at the wharf.

Love and thanks.

Regards,
WG

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