Terms and Conditions for applying for the 20% Motor Vehicle Concession
Eligibility
- The concession is applicable to motor cars as defined in Section 11 of the Road Traffic Act, which are imported or purchased by traveling officers.
- The concession is applicable to cars with an engine displacement not exceeding 3000 cc for cars using gasoline and 3200 cc for cars using diesel fuel. Cars exceeding these limits will not qualify for the benefit.
- The 20% Duty Concession will apply to a maximum CIF Value of US$25, 000, with full duties/SCT/GCT being payable on the excess thereof.
- Applicants must be officers appointed and confirmed in a traveling post in the public service and are in receipt of or eligible for full upkeep, commuted or fixed allowance;
- The age of the car being purchased should be under three (3) years; Commercial vehicles are not allowed.
- Traveling officers are eligible once every five (5) years for a duty concession from date of importation of the last concession car;
- It is a requirement that where a concession is utilized, claims for upkeep allowance and traveling can only be made in respect of the most recent concession car; Claims for upkeep and traveling allowance in respect of any other vehicle will not be honoured.
The breach of the following conditions shall constitute a breach of the special conditions attached to the grant of the relevant duty concessions and exemptions. The applicant will be required on such a breach, to pay full amount remitted and a further monetary penalty. The relevant motorcar will become liable to forfeiture under section 32 of the Customs Act in the event of failure to pay the full duties.
Disposal
- The car shall, within three (3) years of date of entry, be used exclusively for the purpose of the traveling officer to whom the concession and exemptions have been granted.
- The car shall not be let or hired or utilized for commercial use within the aforementioned three (3) year period.
- The officer to whom the concession is granted shall exercise continuous control over the car for the aforementioned three (3) year period.
- Control over the car shall not, within the aforementioned three (3) year period, be vested in a person other than the traveling officer by a Power of Attorney or any other method.
- Should the applicant be separated from the public service (whether voluntarily or involuntarily) within three (3) years of the date of importation/purchase of the car in respect of which a concession was granted, the full duty will become payable.
- In cases where an officer is transferred to another Ministry/Department the matter should be referred to the Taxation Division of the Ministry of Finance for approval.
Submission
All applications should be submitted with the following documents:-
- Letter from Human Resource Department of the Employee detailing the grade and position of the individual and the eligibility for the concession (i.e. Permanently appointed in A TRAVELING POST)
- Copy of Proforma Invoice with details including cost of car (C.I.F.) and engine size/capacity.
- Copy of a valid Jamaican driver’s licence
IMPORTANT Full duties shall become payable by the applicant if the Ministry of Finance determines that the applicant has knowingly given false or misleading information in order to obtain the duty concessions and exemptions.