Global Daily Tax News, Jamaica Waives Tax On Disaster Response Imports, (Nov 10, 2025)

Jamaica's Ministry of Finance has announced import duty and general consumption tax waivers for imported donations and relief supplies following Hurricane Melissa.

Tax is to be waived until December 31, 2025, and the Ministry has newly approved an expanded list of items eligible for exemption.

The exemption is available both to donations to the Office of Disaster Preparedness and Emergency Management (ODPEM) and relief supplies to private individuals or institutions.

Eligible imports listed include food items, water, medical supplies, temporary shelters, and equipment and related materials required for the disaster response efforts.

The Ministry said, "Approval of relief eligibility and application of duty or tax remission will rest with the Commissioner of Customs, under the discretion provided by the Customs Act and GCT Act."

The Commissioner must be satisfied that:

• the goods are for disaster relief;

• proper documentation is provided; and

• the items fall within the approved indicative list.

Otherwise, imports will require formal ministerial approval to benefit from a tax waiver.