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What taxes if any are payable and the relevant Customs procedure?
- Custom duties for import clearance.
- Carry-on radio frequency equipment attracts a Detention Notice for which SMA is required to give approval for entering into Jamaica.
Once this approval has been obtained, the client proceeds to pay applicable duty (if any).
- If the radio equipment is unaccompanied or of high cost insurance and freight (CIF) value, a C87 customs entry is to be completed and submitted to the SMA for the appropriate approval.
Following approval, the client returns to custom to pay any applicable duty.