Entry Processing Unit-Responsibilities

The Entry Processing Unit (EPU) is the central processing hub of The Jamaica Customs Agency tasked with the responsibility of processing declarations containing imported cargo being general merchandise. The unit also includes: The Refunds and Deposit Branch whose main functions are the processing of denovo applications, refunds of duties, temporary imports, moratoriums and maintaining bonds and guarantees.

Currently, the processing time for all declarations assigned to the unit after duty payment and lane assignment are within 20 hrs of the submission.

EPU’s (Invoice Branch’s) responsibilities are:
  1. Ensuring that goods entered are correctly classified according to the Customs Tariff.
  2. Ensuring the correct application rates of duties, taxes and fees are correctly calculated.
  3. Monitoring the applications and administering of ministerial waivers and concessions.
  4. Ensuring that imported goods conform to border regulatory requirements i.e. having the necessary permits, licences and related no objections for importation.
  5. Processing declarations: Warehouse [IM7], Ex-Warehouse [IM4], Freezone/ Special Economic Zone [IM9].

EPU processes involve both pre and post clearance checks of the ASYCUDA system, that is– documentary review of all declarations for Authorised Economic Operators (AEO) and regular importers. NB: The Post Clearance checks or AEO Unit (Will be re-assigned to the Post Audit Unit)- suggested date is May 1, 2020.

The treatment of a declaration is determined by the assigned lane, based on established criteria in ASYCUDA.

Red Lane – Documentary review is required and 100% physical examination of the shipment is to be completed by the Examining Officer.

Blue Lane – Declaration documentary review is done after the clearance of goods (Post Clearance)

Yellow Lane – Review done of Original Treaty Certificates, Purchase Orders etc

Green Lane – This declaration is not reviewed by the Unit. Goods are released by the Examining Officer after shipment verification

Refunds Branch

The Refunds and Deposits Branches of EPU, in accordance with the Customs Act, process Denovo declarations, post clearance corrections or Refund requests.

A Denovo becomes necessary when declarations are released from JCA’s Clearance Offices but may still have adjustments to be made.

There are various reasons that may lead to a request for a denovo, these include:
  1. Incorrect classification
  2. Incorrect chassis number, make, year, model or colour of a motor vehicle
  3. Incorrect terms of delivery
  4. Incorrect currency
  5. Incorrect office of destination

An application for a refund of duties is applicable when duties, taxes and fees paid/collected were in excess of what was due and or a transaction was cancelled or updated.

Categories for refunds include, but not limited to:
  1. Drawback
  2. Disposal of import
  3. Proceeds of sale
  4. Duty paid twice
  5. Short shipment
  6. Incorrect classifications
  7. Omission of Additional National Codes (ANCs)
  8. Incorrect currency
Deposits Branch responsibilities are:
  1. Vetting and maintenance of records for all Bonds and Bank Guarantees.
  2. Monitoring all Moratorium Agreements and ensuring adherence to the terms and conditions.
  3. Processing temporary Imports and IM5 declarations
  4. Refunding duties on goods which were re-exported after having been temporarily entered, providing they meet the requirements for export within the allotted three (3) months window or any other approved extended period.

Please note that all application requests for refunds and deposits are to be submitted to the Collector of Customs.

Contact: 876-922-5140-8
Entry Processing Unit – ext: 2480, 2503, 2486, 2487, 2488, 2479, 2497, 2496
Refunds and Deposits – ext: 2474, 2465, 2462, 2464, 2463 & 2466
AEO Importers Declaration processing – ext: 2483, 2481, 2482, 2502 & 2484

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