Goods may be imported for temporary use without payment of duty subject to the following conditions as stated in the Customs Act.

Section 35 – The person to whom permission is granted to import goods on a temporary basis shall deposit the amount of the duty to the Commissioner or give requisite security thereon.

The goods taken on deposit shall be exported-

  1. within six months of the date of permission where such goods are commercial samples. The date of permission is the date the Customs Declaration was paid.
  2. within three months of the date of permission where such goods are not commercial samples.

Section 36- Goods are to be exported within the specified time.  The Commissioner may grant an extension of the time providing an application is made within a specified time.   



For any extension to be considered, a written explanation stating the reason(s) the goods will remain in the island longer than the stipulated time, must be submitted no later than two (2) weeks prior to the expiration date. Request for an extension must be made to the Senior Director, Kingston Operations, or the Senior Director, Western and Montego Bay Operations, depending on where the importation and deposit was done.



  • The duties and taxes can be secured using cash, Bonds, Bank Guarantees (from a reputable financial institution) or an approved waiver of Bond Requirement letter where applicable from the Ministry of Finance and the Public Service (MoF&PS).
  • Duly authorized letter from the Jamaica Trade and Invest – JAMPRO
  • Duly authorized letter from the Jamaica Tourist Board


  1. The importer will be required to place on deposit the amount sufficient to secure the full duties and taxes payable.
  2. Where security in respect of a Bond or Bank Guarantee is utilized, notice in writing must be given and evidence presented to the applicable Senior Director that the goods were exported, and a cancellation of the Bond or Bank Guarantee requested.
  3. Upon exportation, the deposit will be refunded excluding Standard Compliance Fee, Environmental Levy and Customs Administration Fee.
  4. Where items are not exported within the specified time, and no extension was sought, the deposit will not be refunded.



  • Licensed Customs Broker for goods exceeding US$5000.00
  • Customs Declaration
  • Invoice (s) for the item (s)
  • Bill of Lading/Airway Bill
  • Detailed Packing List of all items being imported

Please note:

  1. Items imported should have identifying marks/other serial numbers.
  2. The duty and applicable taxes and fees must be paid upfront for goods that will be consumed in Jamaica.



  • Mandatory verification of goods by the Customs Officer prior to the goods being placed on the carrier is required, to ensure all items imported under the temporary importation regime are re-exported.
  • Passengers who import an item temporarily must upon arrival provide the Customs Officer with the relevant departure (date, time and carrier) information to allow for preparation of the deposit which is to be collected upon departure.
  • After exportation of the items the Importer/Customs Broker is required to commence the formal refund application process. (https://www.jacustoms.gov.jm/application-refund)



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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