Much of what goes into a Jamaican house, from steel and tiles to windows, fixtures and roofing, is imported. Customs duty on building materials is the charge levied by Jamaica Customs Agency (JCA) when those goods arrive, and it is one reason building costs in Jamaica track world prices and the exchange rate so closely.
Duty rates are set in the Customs Tariff and vary by product. Jamaica follows the CARICOM Common External Tariff, so materials made within the region often come in duty-free while similar goods from outside face duty. On top of duty, imports attract General Consumption Tax at 15%, an environmental protection levy, a standards compliance fee and, for some goods, additional stamp duty. All of these are calculated on the customs value, which includes the cost of the goods, freight and insurance.
Individuals importing materials for their own house pay the same charges as a business; the returning residents’ concession does not cover building materials. Some approved housing projects and incentive schemes have obtained relief, so developers should ask before ordering.
Comparing a quote from overseas with a local supplier’s price only makes sense once duty, levies, GCT, broker fees and wharf charges are added.
Related terms: GCT on Property, Returning Residents’ Concessions, Construction Costs, Bill of Quantities, Customs Broker, Building Materials.
Accurate as at October 2026. Duty rates and levies are set by law and can change.
