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Treatment of GCT on Light Emitting Diode (LED) Bulbs and Lights in Jamaica
The Ministry of Finance and Planning has advised vide MOF Reference no. 108/144 dated January 03, 2013 that approval has been granted for a waiver of the General Consumption Tax (GCT) payable in respect to Light Emitting Diode (LED) lights of tariff heading 9405 and LED lamps (bulbs) of tariff heading 8543.7090.00 with effect from 13th December 2012 and for a period of six (6) months.
Please note that GCT free code 951.00 is applicable and the MOF Reference no. and date should be quoted in the description box on the import entry.