Jamaica Customs Agency
Applies the ruleThe agency that administers the Customs Act, and in particular the returning resident exemptions in Item 6A of its Second Schedule. It publishes the Returning Residents Policy, the itemised household effects entitlement list, the integrated tariff and the customs procedure code guide.
The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.
jca.gov.jmCannot be cited for
It must not be cited for the text of the Customs Act or of its Second Schedule, neither of which it publishes; its policy is an account of the Schedule rather than the Schedule. Its procedure for returning residents differs from the Ministry of Foreign Affairs', which still tells applicants to attend an interview the Agency says is no longer required. The entitlement list it publishes carries no date.
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