STAMP DUTY
THE STAMP DUTY ACT
1
/-
ARRANGEMENT OF SECTIONS
1. Short title.
2. Duties in Schedule to be raised.
3. Surcharge on rates in Schedule.
4. Power of Minister to alter Schedule.
5. References to Commissioner and Deputy Commissioner.
6. [Deleted by Act 12 of 1985, Schedule.]
7. [Deleted by Act 12 of 1985, Schedule.]
8. Minister may make and alter rules and prescribe h s .
9. Custody and distribution of stamps.
10. Scale of moneys to be demanded on sale of stamps.
1 1. Penalty for demand beyond the stamp and rate hereby fixed.
12. Certificate of admission of attorneys-at-law to be stamped
13. Bankers, etc., to take out licence to enable them to issue
14. Licence to person in partnership to continue forcenotwith-
under this Act.
unstamped notes.
standing alteration in partnership.
15. Composition for duty on cheques, etc.
16. Records or documents to enable stamp duty on insurance and
assurance to be checked.
17. Inspection of books and records of insurance and assurance
companies.
18. Application of sections 16 and 17 of this Act.
. 19. Time policy of marine insurance not to exceed twelvemonths.
20. Policy fix voyage and policy for time.
21. Statement of share capital of companies to be registered.
22. Statement of share capital of company incorporated by letters
23. Letters or Powers of Attorney appointing proxy to vote.
patent or by any statute.
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2 STAMP DUTY
24. Instrument, etc., to operate only for one purpose unless addition-
25. Duties may be made up of several stamps.
26. Stamps to be impressed except where otherwise provided, and
27. Penalty for not cancelling adhesive stamps.
28. Frauds in connection with adhesive stamps.
ally stamped.
adhesive stamp where provided to be cancelled.
29. Stamping of unstamped instrument liable to stamp duty under T
any former statute.
30. Composition for duty on receipts.
30A.Composition for duty on inward customs warrants.
30B. No surcharge on inward customs warrants.
30C. Value of goods in determining additional stamp duty payable.
30D. Power of Minister respecting remission and exemption of addi-
30E. Security for additional stamp duty on provisional entry of goods.
tional stamp duty on inward customs warrants.
3 1. Minister to provide adhesive stamps.
32. Stamping documents after execution.
32A. Security for futureadvances.
33. Definition of bill of exchange.
34. Exemptions.
35. Bills of exchange, promissory notes or foreign bills of lading not
36. Unstamped documents not to be admitted in evidence.
37. If consideration e x p r d on any instrument less thanactually
38. Instruments made out of this Island to be stamped before given
39. Foreign bills of exchange drawn in sets.
40, Letter acknowledging payment of money to be stamped as receipt.
41. Unstamped instrument evidence in aiminal proceedings.
42. Auditor-General may admit unstamped vouchers m certain cases.
43. Officer of court to call attention of Judge to omission or
44. Officer on payment to endorse memorandum thereof on instru-
to be stamped after seven days.
paid instrument void.
in evidence.
insufficiency of stamps.
ment. and pay over monew to Commissioner.
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STAMP DUTY 3
45. Commissioner an production of such document with memo-
46. Return of stamp d u ~ e s and penalties in circlait and Resident
47. Deputy Keeper of Records to give stamped receipts for instru-
48. Penalty on public officer for recording instrument not duly
49. Penalty for giving receipt expressed for less sum than received.
50. Penalty for issuing. etc., unstamped bill for exchange or pro-
51. Insurance.
52. Travel tickets.
53. Composition for duty on travel tickets.
54. Requirement for travel tickets to be presented to immigration
officer.
55. No surcharge on travel tickets.
56. Telephone bills.
57. Composition of duty on telephone bills.
58. Inspection of books and records of telephone utility.
59. Interpretation of sections 56 to 59 (inclusive).
60. No surcharge on telephone bills
61. Receipts.
62. Bills of lading.
63. Letters of allotment, scrip, etc.
64. Penalty for neglect to deliver statement required by sections
65. Penalty for giving. etc.. unstamped instrument.
66. Recovery of penalties.
67. Application of penalties.
68. Exchange of spoiled stamps.
69. The following shall be allowed as spoiled stamps.
70. Spoiled stamps to be destroyed.
71. Improper use of stamp or die, etc.
72. Prosecutions to be in the name d Her Majesty or Attorney-
randum, to stamp same.
Magistrates’ Courts.
ments to be recorded.
stamped, or issuing copies without stamps, etc.
missory note.
21 and 22.
General.
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4 STAMP DUTY
73. Penalty for fraudulent act, etc., with intent to defraud Her
74. Refund of overpaid duty.
75. Stamp duty on hire purchase agreements.
76. Certain contracts to be chargeable as conveyances on sale.
76A. Stamp duty on conveyances and transfers.
77. Stamp duties under other statutes.
78. Instruments liable to stamp duty.
79. Powm of Commissioner to require evidence.
80. Bills of exchange accepted or payable outside Jamaica and not
stamped valid and receivable in evidence on payment of duty
and penalty.
80A. General power of Commissionm to agree to oompoeition of
stamp duty.
80B. Remission of duty.
81. Interpretation clause.
82. Savings.
Majesty.
SCHEDULE
APPENDIX
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STAMP DUTY 5
Cap. 366. lOof1973,
Laws 14of1973,
45 of 1958, 7 of 1974,
16of1962 19of 1974
THE STAMP DUTY ACT Acts 38 of 1974,
11 of 1962, 6 of 1980,
2 of 1963 10 of 1984,
S 2, 12of1985
16of1963, Seh,
[30th JUI'Y, 1937.1 7of 1964, 3of1986,
7of 1967, 16of1991
42of1969 564,
3 r d S A , 21 of 1991
16011991 S21 ,
564, 33of1995,
3 of 1970, 32 of 1997,
8of1971 11 of1999,
S 111, 17of2000.
11 of 1971,
15 of 1972,
S 6. s 39,
Short title. 1. This Act may be cited as the Stamp Duty Act.
2. There shall be raised, for the use of the Government of eFze
this Island, upon and in respect of the several instrUme nts tobe
mentioned in the Schedule, the several duties therein
respectively specified:
Provided, however, that nothing herein contained shall
extend, or be deemed or construed to extend to charge with
stamp duty, any instnunent which by any enactment heretofore
passed and in force on the 30th July, 1937, is expressly
exempted fkom stamp duty.
3. There shall be charged and collected, for the use of the on rates in
Government of this Island, in respect of any of the several Schcdulc.
mstruments mentioned in the Schedule on which the duty
pyable exceeds the sum of ten dollars, in addition to the duty 3U1997
specified in such Schedule, a surcharge equivalent to twenty- W.
five per centum of such duty.
(3
/
Powa of
4.-(1) The Minister responsible for finance may by order Minister
revoke, increase, reduce or alter any duty specified in the toalm
Schedule and may add any duty thereto. Scbcdult. 711967
s. 2
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STAMP DUTY 6
Schedule.
References
to commis-
sioner and
WJW
Commis-
sioner.
L.N.
165/1999.
Minister
may make
and alter
rules and
prescribe
f o m .
3211997
s. 2.
(2) Any amendment made to the Schedule by an order
under subsection (1) may contain such consequential,
supplemental or ancillary provisions as appear to the said
Minister to be necessary or expedient for the purpose of
giving due effect to the order and, without prejudice to the
generality of the foregoing, may contain provisions
avoiding or modifying the application of section 3 in
relation to any duty.
(3) An order made under subsection (1) shall be
subject to affirmative resolution of the House of
Representatives.
5. References in this Act to the Commissioner and the
Deputy Commissioner shall be construed as references to the
Commissioner of Taxpayer Audit and Assessment and the
Deputy Commissioner of Taxpayer Audit and Assessment
appointed pursuant to section 11E of the Revenue
Administra tion Act.
6. [Deleted by Act 12 of 1985, Schedule.]
7 . [Deleted by Act 12 of 1985, Schedule.]
8. The Minister may fiom time to time make rules, and
may also fiom time to time rescind, alter and amend the same
with respect to the following matters, viz.-
(a) as to the methods and practice to be adopted
for impressing or perforating stamps;
(b) generally for giving h l l effect to the objects and
c,, intention of this Act.
The Minister may also prescribe all forms, which he may
deem desirable, in connection with the management of stamp
duties.
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STAMP DUTY 7
3211997 Penalties not exceeding one thousand dollars may be
imposed for any breach of the rules framed under the
authority of this Act.
Such rules shall be published for three consecutive weeks
in the Gazette, and shall thereafter have the force and
effect of law.
9.-4 1) All adhesive stamps, whether provided for z,t"dY
postage or for revenue, or for postage and revenuz
purposes, and all stamped papers provided for postage 711967
purposes, shall be kept in the custody of the Postmaster
General.
S. 3 (b).
(2) All other stamped papers and printed forms shall
be kept in the custody of the Commissioner.
(3) It shall be lawful for the Minister from t h e to
time to appoint distributors of stamps, to whom the Post- s.3( r~
master General or Commissioner, as the case may be, shall
issue such quantity of adhesive stamps and stamped papers,
and printed forms of the respective denominations or values
as may be necessary to meet the demands of the public,
and each distributor of stamps shall account to the Post-
master General or Commissioner, as the case may be, from
time to time, as the Minister shall direct, for all such stamps,
stamped paper, and printed forms, and for all moneys
recdvd by him for or on account of the sale of such stamps,
stamped paper, and printed forms, and pay over such
moneys at such periods and in such manner as may be
fixed by the Minister:
7 I I967
Provided, that every such distributor of stamps, not
being a Collector, or an Assistant Collector of Taxes, shall,
as a remuneration for his trouble and services, be allowed
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8
3/1970
s. 2
Scale of
moneys to
be
demanded
on sale of
stamps.
Penalty for
demand
beyond the
stamp and
rate hereby
hed.
321 1997
sch.
Certificate
of admis-
sion of
attorneys-
at-&
to be
stamped
under this
Act.
3211997
S. 3 (a) W.
321 1997
s. 3 (c).
3211997 s 3 fc).
STAMP DUTY
to retain, from the proceeds of such sales by him, a com-
mission at a rate not exceeding two and one-half per centurn
on th,: amount of all such sales.
10. The distributors of stamps in the sale of stamped
paper, shall demand, over and above the amount of stamps
thereon, a sum of money for and in respect of each sheet
of papcr, according to the following scale-
on each set of foreign bills of exchange sc
on each set of foreign bills of lading ... sc
on each form of title ... ... ... IOC
on each sheet or half sheet of printed
forms, of any other description
whatsoever, such sum as shall cover
the cost thereof, to be fixed from
time to time by the Minister.
11. If a distributor of stamps shall demand any amount
for any stamp beyond the value of such stamp, or for paper,
or for any form beyond the rate hereby fixed, he shall
forfeit a sum not exceeding one thousand dollars.
12. Every certificate of the admission of an attorney-at-
law, to practise in the courts of this Island shall be stamped
as by this Act is required, and shall be signed by the Regis-
trar of h e Supreme Court; and any attorney-at-law, who
shall not, upon his admission, take out a certscate of
admission, is hereby declared incapable of acting, practising,
or officiating in any court of this Island, or otherwise, in
such capacity; but one certificate of admission, so stamped
and signed as aforesaid, shall entitle an attorney-at-law to
admission in every court of law and equity in this Island;
and no attorney-at-law who shall have taken out his certi-
ficate as aforesaid shall be required to produce such certi-
ficate of admission.
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STAMP DUTY 9
13. It shall not be lawful for any banker, banking cor- Banken,
poration, or co-partnership to issue any unstamped out licence
promissory note for money, payable to the bearer on
demand, without taking out a licence yearly for that ::farnped
purpose, which licence shall be granted by the Corn- no*=.
missioner for the time being, on payment of the full
licence duty charged in the Schedule; and every suuh schedule
licence shall specify the proper name and place of abode of
the person, or the proper name and description of any body
corpor& to whom the same shall be granted, and also the
name of the town or place where, and the name of the bank,
as well as the partnership or other name, style, or firm
under which such notes are to be issued, and where any
such licence shall be granted to persons in partnership, the
same shall spzcify the names and places of abode of all the
persons concerned in the partnership, whether all their
names shall appear on the promissory notes to be issued by
them or not; and in default thereof, such licence shall be
absolutely void; and every such licence shall be dated on thz
day on which the same shall be granted, and shall
have effect, and continue in force from the day of the date
thereof until the thirty-first day of December then next
following both inclusive.
etc., to take
to enable
14. When any such licence as aforesaid shall be granted Licenceto person in to any persons in partnership as bankers, the same shall partnership
to continue continue in force for the issuing of promissory notes under inforcenot-
m - P
any alteration in the partnership.
withstand- the name, style, and firm therein specified, notwithstanding ing altera-
tion in
15.-(1) The Comanissioner may enter into an agreement Composi-
tion for with any banker for the composition, in accordance with dutyon
cheques, the following provisions of this section, of the stamp duty
chargeable under the item “Bills of exchange payable on ;!/:1”’
demand” in the heading “BILLS OF EXCHANGE AND PROMIS-
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10 STAMP DUTY
SCbedde. SORY NOTES (INLAND)” in the Schedule, on such instru-
(a) drawn on the banker by his customers on forms
(b) drawn by the banker on himself or another
ments-
supplied by him; or
banker,
as may be specified in the agreement.
(2) Any such agreement shall require the banker to
deliver to the Cammissioner periodical accounts in resped
of the instruments to which the agreement relates giving
particulars-
(a) of forms supplied by him to his customers with a
view to their being completed and issued as such
instruments by the customers, and of forms so
supplied but returned unused or spoilt; and
(b) of such instruments issued by him,
and may contain such other terms and conditions as the
ColIlkmissioner thinks pmper.
(3) Where any such agreement has been made with
a banker, any instruments to which the agreement relatcs
and which bears such indication of the payment of stamp
duty as the Cammissioner may require shall not be charge-
able with stmp duty, but the bankm shall pay to the
Commissioner, on the delivery of any a m u n t under the
agreement, such sums as would but for the provisions
of this section have been chargeable by way of stamp duty
on such instruments issued during the period to which the
account relates, it being assumed for this purpose that the
number of s w h instruments issued by his customers was
equal to the number of forms supplied less the number of
forms returned as mentioned in paragraph (U) of subsection
(2).
(4) Where a banker makes default in delivering any
account required by any such agreement or in paying the
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STAMP DUTY 11
duty payable on the delivery of any such account, he shall
be liable to a fine not exceeding two thousand dollars for 32/1997
any day during which the default continues and shall a lw 5ch.
be liable to pay to the Cmissioner, in addition to the
duty, interest thereon, from the date when the default 32/1997
begins, at the rate of twenty per centurn per annum or such
other rate as the Minister may, by order, prescribe.
( 5 ) In this section “banker” means a company duly
licensed under the Banking Act, to carry on banking
business.
16.-(1) Every chief agent of an insurance or assurance R m & o r
company shall keep at the chief agency in Jamaica, and kzgb
every managing director, secretary, or manager of a local ;yh;t;Q‘
company shall keep at the chief office of the company, mcemd
records and documents sufficient to enable the sums pay- tobe
able for stamp duty to be checked and verified as herein-
after provided; and every chief agent, managing director,
secretary or manager failing to keep such records or docu-
ments, shall be liable to a penalty not exceeding five 3&19m
thousand dollars.
(2) Every chief agent of an insurance or assurance
company at the chief agency of such company in Jamaica
and every managing director, secretary or manager of ,I
local insurance or assurance company shall keep a record
of the policy moneys payable on the death of any persoil
and shall render to the commissioner at the end of each
quarter a statement showing-
s. 4.
assurance
checked.
(U) the name of the person insured;
(b) the date of the death of the insured;
(c) the amount payable under the policy;
(d) the name and address of the person to whom the
insurance money has been paid,
and every chief agent, managing director, secretary or
manager aforesaid failing to render such return shall be
liable to a penalty not exceeding five thousand dollars. 3lgW
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12 STAMP DUTY
Inspaotian
of book8
and
records of
iosuranm
and
assuraUCe
m p n i e s .
1211985
scb.
L.N.
165/1999.
ApplicatrOn
of sections
16 and 17
of this Act.
8/1971
s. 111.
Time policy
of marine
insurance
not to
exceed
twelve
months.
Policy for
vo ageand
&cy for
time.
17. The Commissioner, or Auditor-General or an officer
of the Taxpayer Audit and Assessment Department or of
the Audit Office, if authorized in writing by the Com-
missioner or Auditor-General in any case, or any officer
acting under his instructions in writing shall have the
right to inspect the books, records or documents of every
insurance and assurance company doing business in
Jamaica, for the purpose of ascertaining that stamp duty
is duly paid on all policies of insurance and assurance.
18. Sections 16 and 17 shall apply to all persons carrying
on or transacting insurance or assurance business in this
Island on their own account, or on behalf of persons abroad,
in the same manner and to the same extent as the said
sections apply to insurance and assurance companies and
the said sections shall apply to the attorneys or agents
of any such persons as aforesaid, in the same manner and to
the same extent as they apply to the attorneys and ezgm
of such crnpanies as aforesaid.
19.-(1) No policy of marine insurance made for time
shall be made for any time exceeding twelve months.
(2) A policy of marine insurance shall not be valid
unless it specifies the particular risk or adventure, the name
of the broker, agent or other person negotiating or trans-
acting the insurance, and the sum or sums insured, and is
made for a period not exceeding twelve months.
20. Where any marine insurance is made for a voyage
and also for time, or to extend to or cover any time beyond
thirty days after the ship shall have arrived at her destina-
tion and been there moored at anchor, the policy is to be
charged with duty as a policy for a voyage, and also with
duty as a policy for time.
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STAMP DUTY 13
21. A statement of the amount which is to form the Statement
nominal share capital of any company to be registered capital+
with limited liability shall be delivered to the Commis- tobe
sioner, and a statement of the amount of any increase registered.
of registered capital of any company now registered or to
be registered with limited liability, shall be delivered to the
said Commissioner, and every such statement shall be
duly stamped with the duty i m p e d by this Act, when
the same is delivered to the Commissioner.
of share
companies
22.-(1) Where by virtue of any letters patent granted z $ ; ~ t
by Her Majesty, or any statute, the liability of the holders capitalof
of shares in the capital of any corporation or company is lncor-
limited, otherwise than by registration with limited liability gygs
under the statute in that behalf, a statement of the amount g;;inY
of nominal share capital of the corporation or company statute.
shall be delivered by the corporation or company to the
Commissioner, within one month after the date of the
letters patent or the passing of the statute; and in case
of any increase of the amount of nominal share capital of
any corporation or company, whether now existing or to be
hereafter formed, being authorized by any letters patent
or statute, a statement of the amount of such increase shall
be delivered by the Corporation or cumpany to the Com-
missioner within the like period.
(2) The statement shall be duly stamped with the
duty imposed by this Act when the same is delivered to the
Commissioner .
Fompany
23.-(1) Every letter or Power of Attorney for the pur- Lettenor Powers of pose of appointing a proxy to vote at a particular meeting, Attorney and every voting paper respectively charged under this Act appointing proxyto
with the duty of ten dollars, is to specify the day upon which
the meeting at which it is intended to be used is to be held, ;${1gO.
and is to be available only at meetings so specified, and sch.
any adjournment thereof.
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14
L.N.
3821 1970.
32 1 1997
Sch.
32/1997
sch.
321 1997
sdh.
m-t.
etc., to
STAMP DUTY
((2) The duty of ten dollars may be denoted by an
adhesive stamp, which is to be cancelled by the person by
whom the instrument is executed, and a letter or Power
of Attorney or voting paper charged with the duty of ten
dollars, is not to be stamped after the execution thereof by
any person.
(3) Every person who makes, or executes, or votes,
or attempts to vote, under or by means of any letter
or Power of Attorney or voting paper, not being duly
stamped, shall incur a fine of five thousand dollars, and
every vote given or tendered under the authority or by means
of the letter or Power of Attorney or voting paper shall be
void.
24. Instruments or documents hereby subjected to stamp
operate duty shall only operate for one purpose unless the same
only for
onepurpose shall be stamped in addition for each other object or
unless additionally purpose embraced therein, or affected thereby, according
stamped. to the rates hereby fixed for such other object or purpose
respectively.
Dutimmay be made up
ofscvcml
25. The duties respectively imposed by this Act may be
made up by several stamps, and stamps of greater value
than is hereby required may be used upon any htrument. #tamps.
beimpressed to 26.-( 1) Except where otherwise specially provided, all
except stamps shall be impressed or perforated, as the case may
otherwise require, in accordance with rules made under section 8 (a),
=da&&,, and no instrument, the duty upon which is permitted by
gg%FR law to be denoted by an adhesive stamp, shall be deemed
tobe duly stamped with an adhesive stamp, unless the persons
32/1997 using such adhesive stamp cancel the same, by Writing on
s. 5. or across the stamp his name, or initials, or the name or
initials of his firm, together with the true date of his so
writing, so that the stamp may be effectually cancelled and
where
provided,
cancelled.
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STAMP DUTY 15
rendered incapable of being used for any other instrument;
or unless it is otherwise proved that the stamp appearing on
the instrument was affixed thereto at the proper time:
Provided that the provision of this section shall not apply
to stamps &ed to letters for the purpose of denoting
payment of postage duty; but on the contrary any stamp
so a x e d to a letter on which any writing or mark shall
have been made before the posting of such letter, shall be
deemed to have been cancelled, and shall not be taken to
denote payment of postage duty.
(2) The duty payable in respect of any instrument to
which this subsection applies may be denoted either on the
instrument or, at such time and in such manner and subject
to such conditions as may be approved by the Commis-
sioner, on a separate certificate issued in respect of the
instrument, and any such certificate may be issued in
respeot of one or more such instruments.
(3) The instruments to which subsection (2) applies 7/1964
S. 2 (bl.
~ . _ w
(U) any receipt for the payment of moneys or
subscriptions in consideration for, or any other
acknowledgment of the existence of, a right to
participate in any sweepstake conducted in accord-
ance with the provisions of section 52 of the Bet-
ting, Gaming and Lotteries Act.
(6) any assignment and transfer executed outside
Jamaica of any share, scrip or stock in any duly
registered company in Jamaica.
(4) Where the duty payable in respect of any 7 1 1 ~ 7
s. 4. instrument may be denoted by an adhesive stamp and, on
the application of any person, the Commissioner is satis-
fied that it is expedient so to do, he may, in his dis-
cretion, and subjeot to such conditions as he thinks
appropriate, grant permission for such duty to be denoted
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16 STAMP DUTY
by that person by the use of a franking meter device
licensed for the purpose by him; and the stamp imprinted
by the franking meter device shall, for the purposes of this
Act, be treated as if it were an adhesive stamp and the pro-
visions of subsection (1) in regard to cancellation and of
sections 27 and 28 shall apply accordingly.
Pendtyfor
cancelling
stamps.
321 1997
Frauds in
with
27. Every person who, being required by law to cancel
an adhesive stamp, wilfully neglects or refuses duly and
effectually to do so in manner aforesaid, shall forfeit a sum
not exceeding five thousand dollars.
28. Any person who fraudulently removes, or causes to
be removed from any instrument any adhesive stamp, or
affixes any adhesive stamp which has been so removed to
any other instrument, with intent that such stamp may be
used again; or who sells, or offers for sale, or utters
any adhesive stamp which has been so removed, or utters
any instrument having thereon any adhesive stamp which
has to his knowledge been so removed as aforesaid; or who
practises, or is concerned in any other fraudulent act,
contrivance, or device concerning adhesive stamps, not
herein specially provided for, with intent to defraud Her
Majesty, her heirs, or successors of any duty, shall forfeit,
over and above any other penalty to which he may ;be liable,
a sum not exceeding ten thousand dollars; and, in default of
payment forthwith, shall be liable to be imprisoned with OT
without hard labour, for a period not exceeding six months.
not
Sch.
connection
adhesive
stamps.
3211997
SCB.
Stamping of
unstamped
instrument
liable to
stamp duty
under any
former
statute.
29. Any instrument that at the time of its execution was
under any statute of Jamaica then but not now in force,
liable to stamp duty that might not be denoted by adhesive
stamps, which instrument has not yet been impressed with
any or with the proper stamps required by such statute, and
is not by any statute now in force prohibited from being
so stamped, may now, or at any time hereafter be so
stamped, upon the following conditions : namely, first,
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STAMP DUTY 17
upon production of an affidavit to the effect that the
omission to have such instrument stamped was owing to
accident, mistake, inadvertency, or necessity, and was not
owing to any wilful intention to evade the duty to which
it was liable; and secondly, upon payment of the full
amount of duty to which such instruments are liable under
Law 40 of 1903 (hereby repealed), or any statute read as
one therewith, and of the penalty of ten dollars, and also
by way of further penalty, where the unpaid duty exceeds
ten dollars, of interest on such duty at the rate of ten dollars
per centum per m u m , from the day upon which
the instrument was first executed up to the time when the
amount of interest is equal to the unpaid duty. Such
instrument may thereafter be used and given in evidence
in like manner as if it had been duly stamped at the time
of its execution.
ment with any person for the composition, in accordance dutyon
with the provisions of this section, of the stamp duty ii/1971
chargeable under the item “Receipt, or discharge given for ’. *-
or upon the payment of money” in the Schedule on such schedula
receipts or discharges given by or on behalf of that person
as may be specified in the agreement.
(2) Any agreement made under this section shall
require the person with whom it is made to deliver to
the Commissioner periodical amunts in respect of the
instruments to which the agreement relates, giving such
particulars as the Ciymmissioner may specify, and may con-
tain such other terns and conditions as the Commissioner
thinks p p e r .
(3) Where any agreement has been made under this
section, any instrument to which the agreement relates and
which bears such indication of the payment of stamp duty
as the Commissioner may require shall not be chargeable
with stamp duty, but the person with whom the agreement
was made shall pay to the Commissioner, on delivery of
30.-(1) The colnrmissioner may enter into an agree- %rfp$
receipts.
[The inclusion of this page is authorized by L.N. 3/2001]
1% STAMP DUTY
any account under the agreement, such sums as would,
but for the provisions of this section, have been charge-
able by way of stamp duty on such instruments issued
during the period to which the account relates.
(4) If any person makes default in delivering any
account required by any agreement made under this section,
or in paying the duty payable on the delivery of any such
account, he shall be guilty of an offence and shall be liable
on summary conviction before a Resident Magistrate to a
fine not exceeding one thousand dollars for every day during
which the default continues and shall also be liable to
pay to the Cmmissioner, in addition to the duty, interest
thereon, from the date when the default begins, at the rate
of twenty per centurn per annum or such other rate as the
Minister may, by order, prescribe.
~ 1 9 9 7
sch.
30A.-(1) The Commissioner may enter into an agree-
ment with an importer of goods for the composition,
in accordance with the provisions of this section, of the
stamp duty chargeable under the item “Customs Warrants”
in the Schedule on such inward customs warrants made
by or on behalf of that importer as may be specified in the
agreement.
(2) Any agreement made under this section may
require the importer to deliver to the Chmmissioner
periodical accounts in respect of the instruments to which
the agreement dates, giving such particulars as the Com-
missioner may specify, and may contain such other terms
and conditions as the Commissioner thinks proper.
(3) Where any agreement has been made under this
section, any instrument to which the agreement relates and
which bears such indication of the payment of stamp duty
as the Commissioner may require, shall not be charge-
able with stamp duty, but the importer shall pay to
the Commissioner, at such time as may be stipulated
Ex?-
dutyon
customr
warrant 61 1980
s. 3.
inward
me inclusion of this page is authorized by L.N. 3/20011
STAMP DUTY 19
under the agreement such sums as would, but for the pro-
vision of this section, have been chargeable by way of stamp
duty on such instruments.
(4) Where an importer defaults in delivering any
account required by any agreement made under this section,
or in paying the duty payable on the delivery of any such
account, he shall be guilty of an offence and shall be liable on
summary conviction before a Resident Magistrate to a fine
not exceeding one thousand dollars for every day during 32/1997
which such default continues and shall also be liable to
pay to the Commissioner, in addition to the duty, interest
thereon, from the date when the default begins, at #.g97
the rate of twenty per centum per annum or such other rate
as the Minister may, by order, prescribe.
(5) For the purposes of this section, the powers
conferred on the Cmmrissioner may be exercised by
the Commissioner of Customs and Excise and, subject 12/1985
to direotion by the Commissioner of Custums and Excise, by
officers subordinate to him, who shall account to the
Commissioner for all the stamp duties received pursuant
to an agreement under this section.
(6) In this section “importer” has the meaning
attributed to it in section 2 of the Customs Act.
30B. The provisions of section 3 relating to surcharge on Fa;&
duty payable in respect of the several instruments mentioned inward
in the Schedule shall not apply to inward customs warrants. warrants
3OC. For the purpose of determining the amount of addi- Valueof
tional stamp duty payable in accordance with the Schedule $;ch
on inward customs warrants, the value of the goods shall zs:nd
be taken to be the normal price, that is to say, the price which stampduty
they would fetch at the time when they were entered for 6/1980
use within the Island (or if they are not so entered, the S. 3-
time of importation) on a sale in the open market in the
Island between buyer and seller independent of each other.
%.
customs
Schedule.
61 1988
s. 3.
payable.
-- ma inclusion of this page is authorized by L.N. 3/2001]
20 STAMP DUTY
PqwFr of
Mullstar
respecfing
remission
and exemp
tion of
additional
stamp duty
on inward
custom8
30D.-(1) The Minister may, on an application made by
the person who in accordance with the Schedule has paid
or is liable for the payment of, additional stamp duty on
inward customs warrants, waive, remit or refund in whole
or in part such additional stamp duty and the waiver, re-
mission or refund may be subject to such special conditions
as the Minister may see fit to impose.
(2) The Minister may, by order, subject to drma-
tive resolution of the House of Representatives, amend
any or all of the Appendices.
Schedule.
61 1980 s. 3.
*pp*dim- 3/1986
s. 2.
(3) Without prejudice to the generality of subsec-
tion (l), where refund is due consequent on overpayment,
such refund may be approved at any time within two years
after the overpayment, by any public officer authorized in
that behalf by the Minister.
Security
for addi-
tional stamp
duty on
provisional
entry of
goodr.
61 1980
s. 3.
30E.-(l) Where, pursuant to the Customs Act, imported
goods are released to an importer in anticipation of final
entry and payment of duty thereon, the importer may be
required by the proper officer of customs to deposit with
the Commissioner as security for the due payment of
121 1985 additional stamp duty- Sch.
(a) the amount estimated as the additional stamp duty
that may be payable on the final customs warrant
imwards pertaining to such goods; and
(b) such sum, being not less than one-half of the
amount deposited under paragraph (a), as such
proper officer may require.
(2) The amount deposited in relation to any goods
pursuant to subsection (1) shall be forfeited if the importer
fails within three months or such longer period as the
Commissioner may allow, to make final entry of such goods. 6ch. l2/lgs5
[The inclusion of this page is authorized by L.N. 3/2001]
STAMP DUTY 21
(3) In this section-
“final customs warrant inwards” means the customs
warrant inwards on which final entry is made; and
“final entry” in relation to goods means entry for home
consumption, customs duty (if any) payable in res- b;i;yJ
pect of such goods having been paid.
31. It shall be lawful for the Minister, as from time to Mini?&rto
time, the same shall be needed, to cause to be provided rhr&
proper and sufficient adhesive stamps, of such denomina- 5tampe.
tion or denominations, according to the value of the same,
as may from time to time be required, and of such
size, pattern and colour, as he may determine, for the
purpose of expressing and denoting payment, as well of the
rates or duties of postage, as of any other duties, payment
of which is by any law required or allowed to be denoted by
the use of adhesive stamps.
32.-(1) Save where other express provision is by law zyd;&
execution.
made, any unstamped or insufficiently stamped instrument after
may be stamped after the execution thereof, on payment
of the unpaid duty, without penalty, provided that this is
done before the expiration of fourteen days after the
instrument is first executed; if fourteen days have so expired
there shall be a penalty of ten dollars, and also by way of
further penalty, where the unpaid duty exceeds ten dollars,
of interest on such duty, at the rate of five per centum per
annum, from the day upon which the instrument was first
executed up to the time when the amount of interest is equal
to the unpaid duty.
(2) “Court Documents”, that is to say, documents
connected with the process or procedure of the Supreme
Court or the Resident Magistrates’ Courts, upon the filing
or lodging of which a Court fee is payable, may be filed
and used if properly stamped at the time of the filing or
[The inclusion of this page is authorized by L.N. 3/2001]
22 STAMP DUTY
lodging thereof without the penalty being imposed by this
section, anything in this Act to the contrary notwith-
standing .
(3) In the case of such instruments hereinafter
mentioned, as are chargeable with ad vdorem duty, the
following provisions shall have effect-
the instrument, unless it is written upon duly
stamped material, shall be duly stamped with the
proper ad vaiorem duty before the expiration of
thirty days after it is first executed, or after it has
been first received in Jamaica, in case it is first
executed at any place out of this Island, unless the
amount of duty is uncertain, and the opinion of
the Ooanmissioner with respect to the amount of
duty with which the instrument is chargeable, has,
before such expiration, been required in writing;
if the opinion of the Commissioner with respect
to any such instrument has been required the
instrument shall be stamped in accordance with
the assessment of the Commissioner, within four-
teen days after notice of the assessment;
if any such instrument executed after the coming
into operation of this Act, has not been, or is not
duly stamped in conformity with the foregoing
provisions of this subsection, the person in that
behalf hereinafter specified, shall incur a fine of
ten dollars, and in addition to the penalty payable
on stamping the instrument, there shall be paid a
further penalty equivalent to the stamp duty
thereon, unless a reasonable excuse for the delay
in stamping, or the omission to stamp, or the
insufficiency of stamp, be afforded to the
satisfaction of the Minister, or of the Court, Judge,
or arbitrator, before whom it is produced.
(The inclusion of this page is authorized by L.N. 3/2001]
STAMP DUTY 23
0
The instruments and persons to which the provisions
of this subsection are to apply are as follows-
Title of Instrument
~~~ ~~ ~
Bond, Covenant, or Instrument of
any kind whatsoevercreating a
Security
Conveyance
LeaSe
Mortgage, Bond, Debenture
Settlement
Transfers, re-conveyances,
assignments
Contract or agreement chargeable
under section76
~~~
Person liable to Penalty
The Obligee, Convenantee or other
person taking the security.
The Vendee or Transferee.
The Lessee.
The Mortgagee or Obligee. In the
case of a transfer or re-cmveyance
the Transferee, Assignee or
Disponee, or the person redeeming
the security.
The Settlor.
Transferee, Disponee, Assignee.
The Purchaser.
(4) Provided, that save where other express
provisio’n’ is made by this Act in relation to any particular
instrument-
1111971
s. 3.
(a) any unstamped, or insufficiently stamped instrument,
which has been first executed at any place out of this
Island, may be stamped at any time within thirty days
after it has been first received in the Island, on
payment of the unpaid duty only;
(b) the Minister, may if he thinks fit at any time after the
fvst execution of any instrument, mitigate, or remit
[The inclusion of this page is authorized by L N 3/2002]
24 STAMP DUTY
security
for future
advances.
17R000
s. 2.
Definition
of bill of
exchange.
any penalty payable on stamping.
( 5 ) The expressions “executed” and “execution”
with reference to instruments not under seal, mean
signed and signature.
(’3
32A.-(1) This section applies to money which is to be
lent, advanced or paid, or which may become due on
an account current, either with or without money pre-
viously due.
(2) Where, in relation to any money to which
this section applies, the total amount owed or to be
ultimately recoverable is unlimited or is in any way
limited-
(a) a security for the payment or repayment of
that money shall be charged with the same
duty as a security for the amount advanced;
and
(b) the security is to be available for such an
amount only as is covered by the ad vaIorem
duty, impressed thereon,
so, however, that where such an advance or loan is
made in excess of the amount covered by the ad
vdorem duty, the security shall, for the purpose of stamp
duty, be deemed to be a new and separate instrument,
bearing the date on which the advance or loan is
made. 0
33. For the purposes of this Act, the expression
“bill of exchange” includes dr&, order, cheque and
[The inclusion of this page is authorized by L.N. 3/2002]
STAMPDUTY 24.01
/,-
I \ ,’
0
letter of credit and any document or writing (except
a bank note) entitling or purporting to entitle any
person, whether named therein or not, to payment
by any other person of, or to draw upon any other
person for, any sum of money; and the expression
“bill of exchange payable on demand” includes-
(a) bills of exchange payable at sight or on
presentment;
(b) an order for the payment of any s u m of
money by a bill of exchange or pro-
missory note, or for the delivery of any
bill of exchange or promissory note in
satisfaction of any sum of money, or for
the payment of any sum of money out
of any particular fund which may or
may not be available, or upon any condition
or contingency which may or may not
be performed or happen.
34. Foreign bills of exchange and foreign pro- Exqtims.
missory notes drawn in this Island, payable on
demand, shall be exempt from stamp duty.
35. The Commissioner shall not stamp any inland :::OS
or foreign bill of exchange, or promissory note, or promissory
foreign bill of lading, after the lapse of seven
days from the execution thereof, or any coast- ofue
wise receipt, or inland bill of lading after the nottobe
execution thereof aft- seven
days.
[The inclusion of this page is authorized by L N 3/2002]
24.02 STAMPDUTY
Unstamped
documents
not to be
admitted in
evidence.
If con-
sideration
expressed
instrument
less than
adually
paid instru-
ment void.
Instruments
made out of
this island
to be
before
evidence.
given m
36. No instrument, not duly stamped according to law,
shall be admitted in evidence as valid or effectual in
any court or proceeding for the enforcement thereof.
37. If with intent to evade this Act a
consideration or sum of money shall be expressed
to be paid in any instrument less than the
amount actually paid, or agreed to be paid,
every such instrument shall be null and void.
38. Any instrument made, executed, taken, or
acknowledged out of this Island, and liable to
duty shall not be received or admitted in any
court, or be entered on record in any office
within this Island, until the same shall have been
first duly stamped.
39. When any foreign bill of exchange, or foreign Foreign bills of
admge bill of lading is drawn in this Island in a set
according to the custom of merchants, and one drawn
m sea.
of the set is duly stamped, the other or others
of the set shall, unless issued, or in some manner
negotiated apart from the stamped bill, be exempt
fiom duty; and upon proof of the loss or
destruction of a duly stamped bill forming one
of a set, any other bill of the set which has
not been issued, or in any manner negotiated
apart fiom the lost or destroyed bill may, although
unstamped, be admitted in evidence to prove the
contents of the lost or destroyed bill.
[The inclusion of this page i s authorized by L.N. 3/ZOoZ]
STAMP DUTY 25
40. A letter, whether sent through the post or z;w,dg-
otherwise, acknowledging the payment or receipt ing payment
of money, shall not be received by any court as ~ ~ ~ e y e t d o evidence of such payment or receipt, unless stamped as receipt.
as a receipt.
41. Every instrument liable to stamp duty under ~~~~~
this Act, or any other law heretofore in force evidmwb
imposing stamps, shall be admitted in evidence
in any criminal proceeding, although it may not
have the stamp required by law impressed thereon, if/i997
perforated or affixed thereto.
42. In the examination of any accounts, it shall AuditorGmaal
m y admit
be 1awfi.d for the Auditor-General, in cases where it
shall appear to him to be reasonable, and ex- vouQersb
pedient for the Public Service, to admit and allow
vouchers, for the receipt or payment of money,
although such vouchers be not stamped accordingly
to law.
cetam
43. Upon the tender in evidence of any instrument, ~ ~ o ~ , l
other than inland and foreign bills of exchange and stteatimof
promissory notes, coastwise receipts, and bills of Judgeto omissi n or
lading, it shall be the duty of the officer of i,suffcimq
the court, before reading such instrument, to call Of*Ws.
the attention of the Judge to any omission or in-
sufficiency of the stamp; and the instrument if
unstamped, or insufficiently stamped, shall not be
[The inclusion of this page is authorized by L.N. 3/2002]
26 STAMP DUTY
received in evidence until the whole, or (as the
case may be) the deficiency of the stamp duty, to
be determined by the Judge, and the penalty required
32/1997 by this Act, together with an additional penalty of
Sch. five hundred dollars, shall have been paid.
officer on
payment to
endorse
memorandum
thereof on
instrument,
and PY
over moneys
to commis-
sioner.
44. Such officer of the court shall, upon payment
to him of the duty payable upon such instrument,
and of the penalties imposed by this Act, endorse
on the instrument a memorandum of the payment
of such duty and penalties, stating the amounts
thereof respectively, with the date of such pay-
ment, and the name of the cause and court in
which paid; and thereupon such instrument shall be
admissible in evidence, saving all just exceptions
on other grounds; and an entry of the fact of
such payment, and of the amount thereof shall be
made in a book kept by such officer, who shall
at the end of each sitting make a return 05
and pay over the moneys so received to the
Commissioner, or otherwise, as may be by law
directed, and make return thereof to that officer,
distinguishing the amounts respectively paid for
duty and penalties, and stating the name of the
cause, and of the parties paying the same, and
for the purpose of identifjhg the same; and in
case of neglect in either of the respects aforesaid,
the offending officer shall be subject to an
attachment, out of the Supreme Court, to enforce
the payment of such moneys, together with the
costs of all proceedings, upon application to be
made for that ‘purpose to any Judge of the
Court, by or on behalf of the Commissioner.
the date, if any, and description of the instrUme nt,
0
[The inclusion of p i s page i s authonrsd by L N 3/2002]
STAMP DUTY 27
45. The Commissioner shall, upon production of the ammis-
si’oner on document with such memorandum thereon, perforate such production
of such instrument with or, as the case may require, impress thereon, document
withmemo-
randum. to the proper stamp or stamps, in conformity with such
3211997
receipt. stamp SBmC
s. 9. .
46. The stamps and penalties so received in the Circuit Returnof
and Resident Magistrates’ Courts, shall be noted under a duties and
separate head in the return of forfeited recognizances and Gt$7
fines; and those in the Petty Sessions’ Court shall be noted ;.:;$b.
in the monthly return of fines under a separate head; and courtr.
the amounts received shall be paid by the respective officers
in the manner and at the respective times directed by any
law in force for the payment over of moneys received by
them.
Stamp
47. The Deputy Keeper of Records is hereby required &pzof
to give a separate receipt for each instrument to be recorded RCCORIS~~
in his office, and he shall
ment without delivering a
required under the penalty
offence.
give not enter or record any instru- stamped
receipt stamped, as by this Act
of one thousand dollars for each EM.
321 1997
48. Any public officer who shall wilfully or fraudulently pendtyon
enter or record any instrument chargeable with duty under oamfor
this Act or any former law, and which shall not have been b-e,,t
duly stamped shall, for every such offence, forfeit and pay notduly
5 b . m a sum not exceeding ten thousand dollars; and if he shall O C I ~ U ~ E
issue any office copy, or any copy of any instrument without without
the stamps imposed by this Act, or if he shall commit or \Tm&-
connive at any fraud or practice whereby the duties to arise scb
by this Act shall be lessened, impaired, or lost, he shall upon
conviction for every such offence, forfeit and pay a sum
not exceeding ten thousand dollars, and such officer shall, s ~ h .
over and above such penalty, forfeit his office; and if any
attorney-at-law shall be guilty of, or of participating in any i:/t.m
fraud or practice in any of the respects aforesaid, and be
public
recordin@
copes
3211997
-
[The inclusion of this page is authorized by L.N. 3/2001]
28 STAMP DUTY
Penalty
for giving
receipt
expressed
for less
sum than
received.
3211997
Sch.
Penalty for
issuing, a.
unstamped
bill of
exchangeor
promissory
nnte
3211997
Sch.
3211997
sch.
11 I1962 s. 3 (1).
L.N.
sszli970.
Insunaca
convicted thereof, he shall be disqualified from practising in
any of the courts within this Island.
49. Every person, who with intent to evade this Act, shall
give or accept any receipt or acquittance, in which a less
sum shall be expressed than the sum actually paid and
received, shall for every such offence, forfeit the sum of
ten thousand dollars.
50. Every person who issues, endorses, transfers,
negotiates, presents for payment, or pays any bill of
exchange, or promissory note liable to duty, and not being
duly stamped, shall incur a fine or penalty not exceeding
one hundred dollars and the person who takes or receives
from any other person such bill or note, either in payment, or
as security, or by purchase, or otherwise, shall not be entitled
to recover thereon, or to make the same available for any
purpose whatever, except that the same may be used for
the purposes of evidence on payment of the stamp duty
payable thereon, together with a penalty equal to the stamp
duty payable thereon, which penalty shall be in lieu of the
penalty imposed by section 32 :
Provided, that if any bill of exchange payable on
demand, or at sight, or on presentation, is presented for
payment unstamped, the person to whom it is presented
may affix thereto an adhesive stamp of ten dollars and
cancel the same, as if he had been the drawer of the bill,
and may thereupon pay the sum in the bill mentioned, and
charge the duty on account against the person by whom the
bill was drawn, or deduct the duty from the said sum, and
the bill is, so far as respects the duty, to be deemed valid
and available; but the foregoing provision is not to relieve
any person from any fine or penalty incurred by him in
relation to such bill.
51.-(1) If any person-
(a) becomes an assurer upon any insurance, of any
[The inclusion of this page is authorized by L.N. 3/2001]
STAMP DUTY 29
class or description or enters into any contract
for any such insurance, or directly or indirectly
receives, or contracts, or takes credit in account
for any premium or consideration for any such
insurance, or knowingly takes upon himself any
risk, or renders himself liable to pay, or pays any
sum of money upon any loss peril or contingency
relative to such insurance, unless the insurance is
expressed in a policy duly stamped; or
makes or effects, or knowingly procures to be
made, or effected, any such insurance as afore-
said, or directly or indirectly gives, or pays, or
renders himself liable to pay any premium ar
coiisideration for any such insurance, or enters
into any contract for such insurance, unless tlic
insurance is expressed in a policy of insurance
duly stamped; 01'
is concerned in any fraudulent contrivance, or
device, or is party to any wilful act, neglect, cr
omission with intent to evade the duty payable
on policies of insurance, or whereby the duties
may be evaded,
he shall for every such offence incur a fine or penalty G f
(2) Every broker, agent, or other person negotiat-
ing or transacting any insurance contrary to the true intent
and meaning of this Act, or writing any policy of insurance
upon material not duly stamped, shall for such offence
incur a fine or penalty of two thousand dollars and shall not 32/1997
have any legal claim to any charge for brokerage,
commission or agency, or for any money expended or paid
by him with reference to the insurance, and any money
paid to him in respect of any such charge shall be deemed
to be paid without consideration and shall remain the
property of his employer.
3 2 I 1 097 two thousand dollars. Sch.
Sch.
[The inclusion of this page is authorized by L.N. 3/2001]
30 STAMP DUTY
(3) If any person makes, or issues, or causes to be
made or issued any document purporting to be a copy of
a policy of insurance, and there is not at the time of the
making or issue in existence a policy duly stamped, whereof
the said document is a copy, he shall for such offence, in
addition to any other fine or penalty to which he may be
liable, incur a penalty of two thousand dollars. sch. 322/1997
Travel tickets.
1511972
52.-(1) Subject to the provisions of subsection (3) of
this section and subsection (3) of section 54, if any carrier-
(a) enters into an agreement to provide a traveller
with transportation for his itinerary, unless the
agreement specifies (among other things)-
(i) the name and address of the traveller;
(ii) the destination of the traveller; and
(iii) the amount of fare in respect of the
traveller’s itinerary,
in an instrument (referred to in this Act as a
‘travel ticket’) duly stamped or bearing such other
indication of payment of the duty chargeable (as
required by the Commissioner); or
(b) is concerned in any fraudulent contrivance, or
device, or is party to any wilful act or neglect or
omission with intent to evade the duty payable
on travel tickets, or whereby the duty may be
evaded,
he shall for every such offence incur a fine or penalty of
(2) If any person makes or issues or causes to be
made or issued any instrument purporting to be a copy
of a travel ticket, and there is not at the time of the making
or issue in existence a travel ticket duly stamped or bearing
such other indication of payment of the duty chargeable,
whereof the said instrument is a copy, he shall for such
s. 2.
32/im two thousand dollars.
sch.
[The inclusion of this page is authorized by L.N. 3/2001]
STAMP DUTY 31
offence, in addition to any other fine or penalty to which
he may be liable, incur a penalty of two thousand dollars.
(3) Notwithstanding the provisions of subsection
(U, no duty shall be chargeable on travel tickets issued to
any category or group of travellers as may be prescribed
by the Minister by order published in the Gazette.
(4) In this section, sections 53 and 54 and under
the item “Travel Tickets” in the Schedule, the words “air- ~ C M O .
craft”, “carrier”, “ships” and “traveller” shall each wherever
they appear have the meaning respectively assigned thereto
by section 2 of the Travel Tax Act.
32/1997 a
53.41) The Commissioner may enter into an agree- %;E:-
rnent with any carrier for the composition, in accordance gzp”
with the following provisions of this section, of the stamp
duty chargeable, under the item “Travel Tickets” in the s.2
Schedule, on such travel tickds made or issued by or on
behalf of the carrier as may be specified in the agreement.
(2) Any agreement made under this section shall
require the carrier to deliver to the Commissioner periodical
accounts in respect of the instruments to which the agree-
ment relates, giving such particulars as the Cornmissioner
may specify and may contain such other terms and condi-
tions as the Commissioner thinks proper.
(3) Where any agreement has been made under this
section, any instrument to which the agreement relates and
which bears such indication of the payment of stamp duty
as the Commissioner may require shall not be charge-
able with stamp duty, but the carrier shall pay to
the Commissioner, on delivery of any account under the
agreement, such sums as would, but for the provisions
of this section, have been chargeable by way of stamp
frhc inclusion of this page is authorized by L.N. 3/2001]
32 STAMP DUTY
321 1997
sch.
321 1997 s 11.
Require-
ment for
travel
ticketa
to be
presenw
to immiprrr-
tion
offiar.
151 1972
s. 2.
duty on such instruments made or issued during the period
to which the account relates.
(4) Where a carrier makes default in delivering any
account required by any agreement made under this section,
or in paying the duty payable on the delivery of any such
account, he shall be guilty of an offence and shall be liable
on summary conviction before a Resident Magistrate to
a fine not exceeding one thousand dollars for every day
during which the default continues and shall also be liable
to pay to the Commissioner, in addition to the duty,
interest thereon, from the date when the default begins, at
the rate of twenty per centum per annum or such other rate
as the Minister may, by order, prescribe.
5 4 4 1 ) Subject to the provisions of subsection (3), every
traveller on every occasion he is leaving Jamaica shall
present for inspection a separate travel ticket duly starnp-
ed or bearing such other indication of payment of the duty
chargeable and conforming otherwise with the provisions
of this Act, to an immigration officer at such place where
the traveller is beginning his itinerary.
(2) Subject to the provisions of subsection (3) and
without prejudice to the provisions of any other enactment,
where a travel ticket presented in accordance with sub-
section (1) is not duly stamped or bears no indication of
payment of the duty chargeable or is in breach of any other
provisions of this Act the immigration officer shall refuse
to grant permission for the traveller to leave Jamaica until
he presents a travel ticket duly stamped or bearing an
indication of payment of the duty chargeable (as the case
may be) and conforming otherwise with the provisions of
this Act.
(3) Notwithstanding the provisions of subsections (1)
and (2). an immigration officer may grant permission for
a traveller to leave Jamaica-
c -
[The inclusion of this page is authorized by L.N. 3/2001]
STAMP DUTY 33
(a) without a travel ticket if he is satisfied that the
traveller is a member of the crew of an aircraft
or ship; or
(b) without having the stamp duty or other indication
of payment of the duty chargeable impressed on
his travel ticket if the traveller is a person referred
to in subsection (3) of section 52.
55. The provisions of section 3 relating to the surcharge charge NOSLU-
on duty payable in respect of the several instruments men- ontravel
tioned in the Schedule shall not apply to travel tickets. 15/1972 tickets. s. 2.
Schedule.
bills.
56.-(1) Subject to the provisions of subsection (4, if a Telephone
telephone utility- 141 1973
(a) charges or collects from any person (not being s2.
another telephone utility), in respect of a telephone
service, any amount without its being included in
a charge specified by instrument (referred to in
this Act as a “telephone bill”) duly stamped or
bearing such other indication of the payment of
stamp duty thereon as the Commissioner may
require; or
(b) makes or issues, or causes to be made or issued,
any instrument purporting to be a copy of a tele-
phone bill without there being in existence a tele-
phone bill duly stamped, or bearing such indication
of the payment of stamp duty thereon as aforesaid,
whereof the said instrument is a copy,
the telephone utility shall incur a fine or penalty of five
(2) Every person who is concerned in any fraudulent
contrivance or device, or is party to any wilful act or neglect,
with intent to evade payment by a telephone utility of any
amount of duty on any telephone bill, or whereby any
such payment may be evaded, shall incur a fine or penalty
of twenty thousand dollars.
3211997 thousand dollars. sch.
321 1997
SQ
me inclusion of th is page is authorized by L.N. 3/2001]
34 STAMP DUTY
Composi-
tion of
duty on
telephone
bills. is/ 1973
s. 2.
(3) Any amount of duty respecting any charge duly
billed by a telephone utility shall be collectable and recover-
able by it, in like manner as the amount of such charge,
from the person so charged.
(4) Notwithstanding anything to the contrary, the
Minister may, by order, provide that, subject to such terms
and conditions (if any) as may be specified in the order,
duty shall not be chargeable on any telephone bill or class
of telephone bills specified in such order.
57.41) The Commissioner may enter into an agree-
ment with any telephone utility for the composition, in
accordance with the following provisions of this section,
of the stamp duty chargeable, under the item “Telephone
Bills” in the Schedule, on such telephone bills made or
issued by or on behalf of the telephone utility as may be
specified in the agreement.
Schedulu
(2) Any agreement made under this section shall
require the telephone utility to deliver to the Commissioner
periodical accounts in respect of the instruments to which
the agreement relates, giving such particulars as the Com-
missioner may specify, and may contain such other terms
and conditions as the Canmissioner thinks proper.
(3) Where any agreement has been made under this
section, any instrument to which the agreement relates, and
which bears such indication of the payment of stamp duty
as mentioned in subsection (1) of section 56, shall (without
prejudice to any liability by virtue of subsection (2) or
(3) of section 56 or to any right or liability by virtue of
section 58) not be chargeable with any such duty, but
the telephone utility shall pay to the Commissioner, on
delivery of any account under the agreement, such sums as
would, but for the provisions of this section, have been
chargeable by way of stamp duty on such instruments made
-___ - ~ _ _ _ _ ~
[The inclusion of this page is authorized by L.N. 3/2001]
STAMP DUTY 35
or issued during the period to which the account relates,
except any such sum unrecovered by the telephone utility
and shown to the satisfaction of the Commissioner to be
(for any reason) irrecoverable by it under subsection (3)
of section 56.
(4) If any telephone utility makes default in deliver-
ing any account required by any agreement made under
this section, or in paying the duty payable on the delivery
of any such account, the telephone utility shall be guilty of an
offence and shall be liable on summary conviction before
a Resident Magistrate to a fine not exceeding two thousand 32/im
dollars for every day during which the default continues
and shall also be liable to pay to the Commissioner, in
addition to the duty, interest thereon, from the date when 3211997
the default begins, at the rate of twenty per centum per
annum or such other rate as the Minister may, by order,
prescribe.
58.-( 1) The Commissioner or Auditor-General or any Insrtion
officer acting under his instructions in writing shall have andre-
the right to inspeot the books, records or documents of telephone
any telephone utility for the purpose of ascertaining that $ . , 3
all amounts of stamp duty are duly paid on any telephone s.2.
bills.
(2) Every person who wilfully delays or obstructs
any person acting in the course of the exercise of any right
conferred on him by virtue of subsection (l), or conceals
or attempts to conceal any books, records or documents
from him, shall incur a fine or penalty of twenty thousand a!997
dollars.
sah.
s. 12.
of oks
cords of
Interpreta-
tion of 59. In sections 56, 57 and 58 and this section-
“amount”, used in paragraph (a) of subsection (1) of ~ t ~ ~ ~ 9 cm-
section 56 with reference to any charge or collec- elusive).
tion made by a telephone utility, does not include s.2.
any amount payable or paid (as the case may be)
141 1973
[The inchion of this page is authorized by L.N. 3/2=]
36 STAMP DUTY
by inserting money in a coin box provided by the
telephone utility;
“coin box” means any receptacle provided by a tele-
phone utility for receiving money upon the use,
for telephonic communication, of any facilities
afforded by such utility;
”telephone service” means facilities afforded during
any period commencing after the 28th February,
1973, for telephonic communication and includes
any services, equipment, energy or other commod-
ity (from whatever source) supplied for the pur-
pose of any such telephonic communication or
incidental purposes, but does not include any ser-
vice in so far as it is one in the process of which
messages accepted from persons availing them-
selves of its facilities are telephonically communi-
cated in order to be transmitted, in each case, in
the form of a telegram or in like form;
“telephone utility” means any incorporated body of
persons that operates an undertaking in Jamaica
for the purposes of provision or maintenance of
a telephonic system for the Island;
“telephonic communication” includes, in relation to
any facilities, telephonic communication (whether
or not to any extent by way of wireless telephony)
between a telephonic system, being that by means
of which a person avails himself of any such facil-
ities, and any part of another telephonic system
wholly or partly in Jamaica or elsewhere, but does
not include any broadcasting within the meaning
attributed thereto by subsection (1) of section 2,
or subsection (4) of section 18, of the Broadcasting
and Radio Re-Diffusion Act.
69. The provisions of section 3 relating to the surcharge
on duty payable in respect of instruments mentioned in
the Schedule shall not apply to telephonic bills.
charge NO ZRX-on
telephone
~ 1 9 7 3
bills.
s. 2.
Schedule. m e inclusion of this page is authorized by L.N. 3/2001]
STAMP DUTY 31
(4
(b)
(C)
he shall
dollars.
61. If any person other than a person acting in pursu- f,y$~
ance of an agreement under section 30- s. 4.
gives a receipt liable to duty and not duly stamped;
or
in any case when a receipt would be liable to duty
refuses, or without reasonable excuse fails to give
a receipt duly stamped; or
upon a payment to the amount of one thousand a 1 9 9 7
dollars and upwards, gives a receipt €or a less sum
than the amount of such payment or separates or
divides the amount paid, with intent to evade the
incur a fine or penalty not exceeding one thousand 3211997
duty,
sch.
62. Every person who makes or executes any bill of
lading of or for any goods, wares, merchandise, or effects
to be exported from the Island, or any receipt for goods,
wares, merchandise, or effects to be carried coastwise, not
duly stamped, shall incur a fine or penalty of two thousand 3 1 9 9 7
dollars.
63. Every person who executes, grants, issues, or delivers zyc;:,
out any document chargeable with duty as a letter of sflp,etc.
allotment, letter of renunciation, or share certificate, scrip
or share before the same is duly stamped, shall incur a fine
32l1997 of one thousand dollars. sch.
64. In the case of neglect to deliver such a statement as !'%::
is required by sections 21 and 22 to be delivered, the deliver statement
Corporation or Company shall be liable to pay to the requirdby
Commissioner a sum equal to ten per centum upon zpg.s21
the amount of duty payable, and a like penalty for every
month after the first month during which the neglect shall
continue.
me inclusion of this page is authorized by L.N. 3/2001]
38 STAMP DUTY
Penalty for
giving, etc.,
unstamped
instrument.
3211997
S. 13 (a).
322/19!37
Sch.
321 1997
S. 13 W.
Recovery of
penalties.
Application
of
puralties.
Exchange
of spoiled
stamps.
65. Save where other express provision is made, every
person who shall give, receive, or negotiate any instrument
whatever charged with a duty under this Act or any
enactment amending the same, not impressed with, per-
forated, or not otherwise having the proper amount of the
stamps prescribed by law, shall for every such offence, for-
feit and pay a sum not exceeding one thousand dollars, and
also by way of further penalty where the unpaid duty
exceeds twenty dollars, interest on such duty at the rate of
twenty per centurn per annum or such other rate as the Min-
ister may, by order, prescribe from the day upon which the
instrument was first executed up to the time when the amount
of interest is equal to the unpaid duty.
66.-(1) NI penalties imposed by this Act shall be
recoverable in a summary manner in the parish where the
offence shall be committed, with such costs as the court
shall think fit; and such last mentioned penalties and costs
shall, unless forthwith paid, be levied by distress and sale
of the offender’s goods and chattels, or, in default, the
offender shall be committed to prison for a term not
exceeding three months.
(2) Summary proceedings for the recovery of
penalties may be taken and information laid by direction
of the Director of Public Prosecutions at any time within
six months of the subject matter of such information
coming to the knowledge of the Commissioner.
67. All penalties recovered under this Act shall be
applied, one moiety to the Consolidated Fund and the
other moiety to the person who shall have sued or
prosecuted for the same.
68.-(1) The Commissioner may exchange for others all
stamped instruments which shall have been inadvertently
or undersignedly spoiled, obliterated, or otherwise rendered
unfit for use before the execution thereof upon produc-
F e inclusion of this page is authorized by L.N. 3/2001]
STAMP DUTY 39
tion to him of the entire sheet or piece of paper, or
instrument upon which such stamp is impressed or per-
forated, and of an affidavit, taken before a Justice, or the ;2’1:997
said Commission, to the effect following-
“I do swear, that the several sheets, or pieces of paper,
or instrument hereto annexed, and hereunder
specified, were inadvertently or undersignedly
spoiled, and that no consideration has been
received for the same by any person, viz.: (here
set forth a description of the document or
documents).”
And, if satisfied that such sheet, or piece of paper, or
instrument has not been executed by the parties thereto
the Commissioner shall exchange such spoiled stamp for
a stamp or stamps of equal value, free of any charge, to
be impressed or perforated upon such paper, or instru-
ment, as the party requiring the same shall produce
but if the Canmissioner shall be of opinion that such
stamp so brought to be exchanged, is not really and bow
fide a spoiled stamp, according to the true intent and mean-
ing of this Act, he may refuse to exchange the same; and all
such spoiled stamps must be tendered to the Commissioner,
within the period of six months from the time when the
same shall have been respectively spoiled and rendered
useless.
(2) The a d a v i t referred to in this section and any
oath required by section 69 may be taken before or
administered by, as the case may be, the Commissioner
or the Deputy Commissioner.
69. It shall be lawful for the Commissioner to allow as p&Fg
spoiled, and to cancel and give other stamps in lieu of all dew+
a8 8pollcd
Btampr. stamps as shall have been used-
for or upon any instrument, which shall have been
signed by any party or parties, but which, by
[The inclusion of this page is authorized by L.N. 3/2001]
40 STAMP DUTY
reason of any error or mistake therein, shall be
afterwards found unfit for the purpose originally
in tended;
or which, by reason of the death of any person whose
signature shall be necessary thereto, without
having signed the same, or by reason of th t
refusal of any such person to sign the same, can-
not be completed so as to effect the transaction in
the form proposed;
or which, for want of the signature of some material
and necessary party shall in fact be incomplete
and insufficient for the purpose intended;
or which, by reason of the refusal of any person to
act under the same, or by the refusal or non-
acceptance of any office thereby granted, shall fail
of its intended purpose;
or which, for want of enrolment or registration within
the time required by law, shall become null and
void;
or which shall become useless in consequence of the
transaction therein mentioned being effected by
some other instrument or instruments duly
stamped, so that the instruments for which an
allowance of stamps shall be claimed in the several
cases last aforesaid shall be delivered up to thc
said Commissioner to be cancelled :
And provided, that the application for the relief shall be
made within six calendar months after the passing of this
Act, or within six calendar months after the date of the
instrument in question, except where the same shall become
void for want of enrolment within six or any other number
of calendar months from the date, in those cases, within
six or such other number of calendar months as aforesaid,
next, after the same shall so become void; and, except
[The inclusion of this page is authorized by L.N. 3/2001]
STAMP DUTY 41
where the same shall have been sent abroad, in that case,
within six calendar months after the same shall be received
back; and provided no action shall have been brought, or
suit commenced, in which such instrument could or would
have been given or offered in evidence; and provided all
the facts upon which the Commissioner is hereby authorized
to give relief, shall be fully proved by oath to his satis-
faction.
70. All spoiled stamps shall be destroyed in the Stamp spoilcd
stamp to be
121 1985
Duty and Transfer Tax Department in the presence of the d estroycd.
Commissioner or his clerks. Sch.
71. if any person surreptitiously or privately and zsPr
secretly uses any stamp or die which has been provided, stampor
made or used in pursuance of this Act, or shall, by any
false pretence, or crafty or subtle deceit, device, or means,
obtain, or procure to be perforated or impressed upon, or ss
affixed to any vellum, parchment, or paper, any such stamp
or die, or the resemblance of any such stamp or die, or any
part thereof, with intent to defraud the revenue of this Island
of any of the said duties, or any part thereof: Or if any
person shall fraudulently take out or tear off, or cause
or procure to be taken out or torn off the perforation or S. 15Bh
impression, of any stamp or die, which shall have been
proved, made, used, or issued in pursuance of this or any
former law for expressing or denoting any duty or duties,
or any part of such duty or duties, from any vellum, parch-
ment, or paper whatsoever, with intent to use the same for or
upon any other vellum, parchment or paper or any instru-
ment charged or chargeable with any of the duties hereby
granted, then, and in every such case, every person so
offending, and every person or persons knowingly, and
wilfully aiding, abetting, or assisting any person or
persons in committing any such offence as aforesaid,
shall be guilty of felony; and being convicted thereof, shall
die, etc.
3211997
3211997
me inclusion of this page is authorized by L.N. 3/2001]
42 STAMP DUTY
42f1969
3rd sch.
Prosecutions
to be in
the name
of Her
Majesty or
General.
Attorney-
321 1997
S. 16.
L.N .
2101 1962.
321 1997
S. 16.
3.211997
S. 16.
3211997
S. 16.
Pendty for
fraudulent
rct, etc,
with
intent to
defraud
Ha
Majesty.
3.211997
sch.
be liable to be imprisoned for any term not exceeding four-
teen years, with or without hard labour.
72. In any suit, prosecution, or proceeding to be brought
against any person for the taking or retaining, or for the
losing, damaging, or destroying of any adhesive stamp,
or of any vellum, parchment, or paper upon which any
stamp or stamped mark, denoting any duty imposed by
law, hath been impressed or perforated or put, or for any
other cause of action or proceeding relating to the same
respectively, such suit, prosecution, or proceeding shall and
may be commenced, instituted, and proceeded with in the
name of Her Majesty, or in the name of the Attorney-
General of this Island for the time being, for and on behalf,
of Her Majesty in civil actions; and in all such suits, prosecu-
tions, or proceedings, the property in all such adhesive
stamps, or in such vellum, parchment, or paper so stamped,
marked, and impressed or perforated as aforesaid, shall be
descibed to be, and shall be deemed and taken to be in Her
Majesty; and the value of the same respectively shall be
deemed and taken to be the amount of the value denoted
by such adhesive stamps, and of the vellum, parchment, and
paper, and of the stamp duty denoted by such stamp, so
impressed or perforated and put upon the same respectively
and further in any prosecution against any person for
embezzling or stealing such adhesive stamps, vellum, parch-
ment or paper so stamped, marked, and impressed or per-
forated as aforesaid, or for any other offence for or relating
to the same respectively, it shall be sufficient, in the indict-
ment or information, to state and describe the property in
the same to be in Her Majesty.
73. If any person shall do or practise, or be concerned
in any fraudulent act, contrivance, or device whatever,
not specially provided for by this Act, with intent to
defraud Her Majesty, or the Government of this Island,
of any duty by this Act imposed, he shall forfeit for every
offence a sum not exceeding twenty thousand dollars.
[The inclusion of this page is authorized by L.N. 3/2001]
STAMP DUTY 43
74.-(1) Where the Commissioner is satisfied that an Refund
of over error has been made in the imposition or payment of paid
duty. duties, he shall cause such error to be rectified and any lo/lwc.a
excess duty paid as a result of such error, to be refunded to S.
any person appearing to him to be entitled thereto.
(2) Subject to subsection (3), no claim for a refund
under this section shall be made after the expiration of six
years from the date of the payment in question.
(3) Where any person satisfies the Commissioner
that, in the special circumstances of the case, it was not
reasonably practicable for that person to make his claim
within the period of six years aforesaid the Commissioner
may extend the period as he thinks fit.
75. Any agreement for or relating to the supply of goods :z fbdW
agrements.
on hire, whereby the goods in consideration of periodical purchase
payments will or may become the property of the person
to whom they are supplied, shall be charged with stamp
duty as an agreement, or, if under seal as a Deed, as the
case requires, and the second exemption under the heading
“Memorandum, letter or agreement,” in the Schedule schedule.
(which exempts agreements for the sale of goods) shall
not apply in the case of any such instrument.
7 6 4 1 ) Any contract or agreement for the sale of any Certain
equitable estate or interest in any property, or for the sale of
any estate or interest in any property except land or other zk:t
property locally situated outside Jamaica, or goods, wares convey- anas on
or merchandise, or stock, or marketable securities, or any sale.
11/1971 ship or vessel, or part interest, share or property of or in any S. 5.
ship or vessel, shall be charged with the same ad valorem
duty as if it were an actual conveyance on sale of the estate,
interest or property contracted or agreed to be soId and in
lieu of the duty payable on such conveyance.
contract8
__.__~____ - -
[The inclusion of this page is authorized by L.N. 3/2001]
44 S T A M P DUTY
Schedule.
Stamp
d u t y on
convey-
ances
and
transfers.
3311995
s. 2.
(2) Where duty has been duly paid in accordance
with subsection (l), the Commissioner shall, upon applica-
tion, either denote the payment of the ad valorem duty
upon the conveyance or transfer made in pursuance of
the contraat or agreement to the purchaser or any other
person on his behalf or by his direction, or shall transfer the
ad valorem duty paid, thereto, upon production of the con-
tract or agreement duly stamped.
(3) The ad valorem duty paid upon any contract or
agreement in accordance with subsection (1) shall be
returned by the Commissioner where the contract or
agreement is afterwards rescinded or annulled, or where
for any reason it is found to be or becomes void.
(4) The provisions of the Schedule save those re-
lating to exemptions, shall not be construed so as to derogate
from subsection (I).
76A.-(1) Subjeot to the provisions of this section, any
instrument whereby property is conveyed or transferred to
any person in contemplation of a sale of that property shall
be treated for the purposes of this Act as a conveyance or
transfer on sale of that property for a consideration equal
to the value of that property.
(2) If on a claim made to the Commissioner not
later than two years after the making or execution of an
instrument chargeable with duty in accordance with sub-
section (1) it is shown to his satisfaction-
(a) that the sale in contemplation of which the instru-
ment was made or executed has not taken place
and the property has been re-conveyed or re-
transferred to the person from whom it was con-
veyed or transferred or to a person to whom his
rights have been transmitted on death or bank-
ruptcy; or
[The inclusion of this page is authorized by L.N. 3/2001]
STAMP DUTY 44.01
(b) that the sale has taken place for a consideration
which is less than the value in respect of which
duty was paid on the instrument by virtue of this
section,
the Commissioner shall, in accordance with subsection (3),
refund the duty paid by virtue of this section.
(3) The Commissioner shall refund stamp duty-
(a) in a case falling under paragraph (a) of subsection
(2), so far as it exceeds the stamp duty which
would have been payable, apart from subsection
(2); and
(b) in a case falling under paragraph (b) of subsection
(2), so far as it exceeds the stamp duty which
would have been payable if the instrument had
been stamped in accordance with subsection (1) in
respect of a value equal to the consideration in
question.
(4) The foregoing provisions of this section shall
apply whether or not an instrument conveys or transfers
other property in addition to the property in contemplation
of the sale in respect of which it is made or executed, but
those provisions shall not affect the stamp duty chargeable
on the instrument in respect of that other property.
( 5 ) Subject to subsection (6), for the purpose of
subsection (11, fthe vdue of property conveyed or transferred
by an instrument chargeable with duty in accordance with
that subsmtion shall be determined without regard t o -
(a) any power (whether or not contained in the in-
strument) on the exercise of which the propmty or
any part of or any interest in, the property, may
[The inclusion of this page is authorized by L.N. 3/2001]
44.012 STAMP DUTY
Stamp
duties
under
other
statutes.
Instrumen
liable to
stamp
duty.
be re-vested in the person from whom it was con-
veyed or transferred or in any person on his behalf;
( 6 ) any annuity reserved out of the property or any
part of it, or any life or other interest so reserved,
being an interest which is subject to forfeiture.
(6) Where on a olaim made to the Commissioner
nat later than two years after the making or execution
of the instrument it is shown to his satisfaction that
any such power as is mentioned in paragraph (a) of sub-
section (5) has been exercised in relation to the property and
the property or any property representing it has been re-
conveyed or re-transferred in whole or in part in consequence
of that exercise, the Cmmissioner shall refund the stamp
duty paid by virtue of subsection (5)-
(a) where the whole of such property has been so re-
conveyed or re-transferred, so far as it exceeds the
stamp duty which would have been payable apart
from subsection (5 ) ; and
(b ) in any other case, so far as it exceeds the stamp
duty which would have been payable if the instru-
ment had operated to convey or transfer only such
property as is not so re-conveyed or re-transferred.
77. When by any statute now in force and not repealed
by this Act, stamp duty is imposed upon any instrument,
ancl such instrument is not mentioned in this Act, such
instrument shall be stamped in accordance with the
provisions of that statute.
78. Any instrument that at the time of its execution
was liable to stamp duty under the Stamp Duty Law 1903
(Law 40 of 1903) or any statute read as one therewith, (here-
by repealed) shall continue to be liable to such stamp duty
notwithstanding such repeal together with such forfeitures,
sums and further penalties as may be payable on any such
instrument in respect of unpaid duty.
I ~ S
_____ -
[The inclusion of this page is authorized by L.N. 3/2001]
STAMP DUTY 45
79.41) The Commissioner may require to be furnished Powerof
with all documents and with such other evidence as he sionerto
may d e m necessary in order to satisfy himself as to cvldence
whether all the facts and circumstances affecting the liability \0$].984
of the instrument to duty or the amount of duty chargeable
thereon are fully and truly set forth in any instrument in-
tended to be stamped.
Commis-
require
(2) Any person who refuses or wilfully fails to com-
ply with any requirements under subsection (1) shall be
(3) Where any instrument referred to in section 32
(3) relates to land in Jamaica, any application to have it
stamped shall be accompanied by a certificate from the
Collector of Taxes of the parish in which the land is situated
indicating whether all taxes or penalties due on the land
have been paid or, if not, what arrangements have been
made for payment.
(4) The Commissioner may defer the stamping
of any such instrument as is referred to in subsection (3)
until the Collector of Taxes certifies that the taxes or penal-
ties have been paid or that arrangements for payment satis-
factory to the Collector have been made.
3211997
Sch. liable to a fine not exceeding fifty thousand dollars.
80. Notwithstanding the provisions of section 50 a bill exchange Billsof
of exchange which is presented for acceptance or accepted acccptmior
or a bill of exchange or a promissory note which is payable outside
elsewhere than in Jamaica shall not be invalid by reason 2;;;;
only that it is not stamped in accordance with the law for stamped
the time being in force relating to stamp duties, and any receivablein
such bill of exchange or promissory note which is unstamped $22 $
or not properly stamped, may be received in evidence on dutyand penalty.
payment of the proper duty and penalty as provided by
section 50.
payable
valid and
~ _ _ - - -- _____ ______
[The inclusion of this page is authorized by L.N. 3/2001]
46 STAMP DUTY
Oeneral
power of
Comunis-
sioner to
agrw ‘0.
cornpubon
of atamp
duty.
1011984
6. 4.
3211997
Sch.
80A.-(1) The Commissioner may enter into an agree-
ment with any person for the composition, in accordance
with the provisions of this section, of the stamp duty
chargeable under this Act on any item specified in the agree-
ment.
(2) Any agreement made under this section shall
require the person with wham it is made to deliver to the
Commissioner periodical accounts in respect of the instru-
ments to which the agreement relates, giving such particulars
as the Commissioner may specify, and may contain such
other terms and conditions as the Commissioner thinks
proper.
(3) Where any agreement has been made under
this seotion, any instrument to which the agreement relates
and which bears such indication of the payment of stamp
duty thereon as the Commissioner may require shall not
be chargeable with stamp duty but the person with whom
the agreement was made shall pay to the Commissioner,
on delivery of any account under the agreement, such
sums as would, but for the provisions of this seation, have
been chargeable by way of stamp duty on such instmenlts
issued during the perid to which the account relates.
(4) If any person makes default in delivering any
account required by any agreement made under this section
or in paying the duty payable on the delivery of any such
account, he shall be guilty of an offence and shall be liable
on summary conviction before a Resident Magistrate to a
fine not exceeding one thousand dollars for every day during
which the default continues and shall also be liable to pay
to the Commissioner, in addition to the duty, interest
thereon at the prescribed rate from the date when the
default begins.
(5) For the purpose of ascertaining that all amounts
payable in accordance with an agreement under this section
are duly paid, the Commissioner or any officer acting
[The inclusion of this page is authorized by L.N. 3/2001]
ST’DUTY 46.01
on his written instructions shall have the right at all reasonable
times to inspect the books, records or documents of any person
party to the agreement.
(6) Any person who wilfully delays or obstructs any
person acting in the course of the exercise of any right conferred
on him by or pursuant to subsection ( 5 ) or conceals or attempts
to conceal any books, records or documents from him shall be
guilty of an offence and liable on summary conviction in a
Resident Magistrate’s Court to a fine not exceeding fifty
thousand dollars or to imprisonment for a term not exceeding 32/1997
(7) The Minister may, by order, prescribe the rate of
interest chargeable pursuant to subsection (4) and, until other
provision is made pursuant to this subsection, the rate of interest
shall be twentyper centurn per annum.
equitable to do so, he may remit any amount of duty charged or io/igw
chargeable under this Act.
(2) Notice of any remission under subsection (1) shall be
published in the Gazette.
(3) The provisions of this section shall be without
prejudice to the powers of the Minister under section 30D.
Schedule, shall include every printed or written document. Schedule.
three months. Sch
80B.41) If the WLstq is satisfied that it would be just and ffm&T
s. 4.
81. The word “instrument” as used in this Act, and in the uy&.
82. All rules in force at the date of the commencement of this savings.
Act shall remain in operation so flu as they are not inconsistent
with the provisions of this Act until they have been rescinded or
replaced by rules made under this Act.
NOTE: The sllrcharge imposed by sedion 3 ofthe Act in respect of the LNn.
(sections SCHEDULE 2and3)
insmmem herein specified hall not apply except as othawise :iZi7,
tXpSSlyprovidedM 35A’/88,
566/89
A-- 31-4,
On every agreement, or any minute or memoraudum of an agreement 88/94,
73197,
lmkr bald only (ad not otherwise charged in this 7-59
1 15/97,
86/99,
145/99 me inclusion of this page is authorized by L.N. 88nOa31
46.02 STAMP DUTY
1111999
S. 2 (b).
L.N.
104A112002.
1111999
S. 2(b).
L.N.
104A'/2002.
Schedule, or expressly exempted from all stamp
duty) ... ... ... $10.00
An Agreement, or any minute or memorandum of an agreement
for rental or lease of equipment or for maintenance of
equipment ... ... ... $250.00
On every hire purchase agreement, or any minute or
memorandum of an agreement under seal ... ... $20.00
But where divers letters shall be offered in evidence to prove
any agreement between the parties who shall have written
such letters, it shall be sufficient if any one of such letters
shall be stamped with the duty aforesaid; and such letter may
be stamped at any time before it is given in evidence.
An agreement for a lease or with respect to the letting of any
lands, tenements or heritable subjects shall be charged with
the same duty as if it were an actual lease made for the term
and consideration mentioned in the agreement.
On every building agreement in respect of a house in a housing
scheme for which the necessary approvals have been
obtained under the Kingston and St. Andrew Building Act,
the Local Improvements Act, the Parish Councils Building
Act or the Town and Country Planning Act, where the
consideration-
does not exceed $500,000 ... Nil
exceeds $500,000 ... $55.00 in respect of
each $l,OOO or part
themf in excess of
$500,000.'
On every Lease option to renew ... ... ... $500.00
EXEMPTION FROM THE PRECEDING STAMP DUTIES
Memorandum, letter or agreement-made by or on behalf of, or
with the Chief Technical Director in relation to all matters
undertaken by the Public Works Department for or on behalf
of the Government of this Island
EXEMPTION FROM THE PRECEDING AND ALL OTHER STAMP ,, -. DUTIES
Memorandum or agreement for the hire of any labourer,
artificer, tradesman, mandachmr, or menial servant.
Memorandum, letter, or agreement made for, or relating to the
sale of any goods, wares, and merchandise.
[The incliision of tliis page IS authorized by L N 88/2003l
STAMP DUTY 47
But any memorandum, or agreement, intended as preparatory
to a more formal instrument. and so stated on the face of it,
may be stamped with the duty hereby imposed, if made
w i h this Island at any time within ninety days after the
date thereof, and if made or signed by any of the parties
thereto out of the Island, within six months after the date
thereof.
ALLOTMENT-[SEE LElTERS.]
ANNUITY, Rep~r~hase Of-
Any release, or assignment of an annuity, or rentcharge made
subject in and by the on@ grant thereof to be redeemed or
repurchased shall, on the repurchase thereof, be exempted
from the duty hereby imposed on a conveyance or transfer of
land, and shall be charged only with the duty hereby
imposed upon a deed not otherwise charged.
APPOINTMENTS-
On every appointment in execution of a power over land, or
other property, real or personal, or of any use or interest
therein. where made by any writing, not being a deed
or will ... ... ...
On every article of clerkship or contract, whereby any person
shall first become bound to serve as a clerk, in order to his
admission as a solicitor in the courts of this Island
On every article of clerkship or contract, whereby any person
shall become bound to serve as a clerk, in order to any such
admission as aforesaid, for the residue of the term, for which
he was ongudly bound, in consequence of the death of his
former master, or of the contract between them being
vacated by consent, or by rule of court, or in any other event
ARTICLES OF CLERKSHIP-
...
ASSIGNMENT-[SEE CONVEYANCES, MORTGAGES, SHARES]
AW-
Oneveryaward ... ... ... ...
Of or for any goods, wares, merchandise or effect to be
exported from this Island ... ...
BILLS- AIRWAY-
BILLS OF EXCHANGE AND PROMISSORY NOTES (INLAND)
Bills of exchange payable on demand-
In the case of bills of exchange issued on forms supplied
by a banker pursuant to an agreement under section 15,
thedutyoneachshallbe ... ...
In any other case the duty on each shall be ...
s 5.00
$250.00
$ 5.00
$ ,500
1111999
S. 2 (a).
$10.00
20c
$1.00 ;1;g
(The iiicliisioii of this page is aiitliorized by L.N. 88/2003]
48 S T M D U T Y
11/1999
s. 2 @).
LN.
104A1/2002.
LN.
104A1/2002.
11/1999
s. 2 @).
Draft, order, acceptance, or promissory note for the payment to
thebearer, or to order, at any time otherwrse * thanondemand
of any sum of money-
For every two hunQed dollars of such sum or M o d part of
two hundred dollars ... ... $10.00
Provided that natwithstandinganything continned ' insection
3, the stamp duty payable in respect of any such clraq order,
acceptanceorpromhny note sballmtexceedfivethausand
dollars.
The stampduties chargeable on any such draft, order,
acceptance or promissory note may be denoted by adhesive
stamps
Draft, o w , aaxpma, or promissory note for the
otherstatedpexiod,ifmadepayabletothebearer,arto
order, o r i f ~ t o t h e p a y e e , o r s o m e p e r s o n o n
his or hex when the M amount of money
therebymackpayableshallbe~edtherein,orcan
payment of any sum of money weekly, monthly or any
beascemmd therefrom.
maximum of One thousad dollars imposed by the prwiso)
The duties hereby imposed on Bills of Exchauge
Promissory Notes sball (except as respects the
apply to all Bills of Exchange and Promissory Nates drawn
abroad and expmsed tobe paid or actuaUy paid or endorsed
or in any manuer negotiated in this Island and sball be
payable by adhesive stamps on suchbills or notesbeing so
paid or endarsed or negotiated or, in respect of such bills of
exchange payable on demand, in such mamex as may . . bewdbythe- aoer.
EXEMPTIONS FROM THE PRECEDING AND ALL OTHER STAMP
DUTIES
Au d&q or ordgs, drawn on the Accountaet-General of this
&land, but such drafts or orders shall, natwitbstandin& be
l i a ; M e a t t h e t i m e o f ~ t o t h e d u t y i m p o s e d b y t h i s
Act on receipts.
BILLS OF EXCHANGE AND PROMISSORY NOTES (FOREIGN) DRAWN
INTHISISLAND
For every two hunQed dollars or fractional part of two
hundred dollars for which the billor wte is shown or
made ... ... ... ... $8.00
me inclusion of this page is authorized by L.N. SSn003]
STAMP DUTY 49
And all foreign bills of exchange drawn in this Island
shall be stamped at and after the rates hereinbefore
mentioned, notwithstanding that the sums for which
such bills shall be drawn shall be expressed in dollars,
francs, or any description of money of account and
the duties chargeable on such bills of exchange and
promissory notes drawn in this Island may be denoted
by adhesive stamps.
BILLS OF LADING-
Of or for any goods, wares, merchandise, or effects to
be exported from this bland ... ... $50.00 11/1999
s. 2 fb).
On each receipt for goods, wares, merchandise, or
effects to bc carried coastwise or to be exported from
this Island ... ... ... ... $50.00 1111999
S. 2 (b).
BILLS OF SIGHT
On every bill of sight under the Customs Act.
Where the value of the goods exceeds one hundred
dollars ... ... ... ... $100.00 ;y;9
The duty imposed under this heading may be paid
either by adhesive stamps or impressed stamps.
EXEMPTTONS FROM THE PRECRDING DUTY ON BILLS OF SIGHT
Bills of sight in respect of parcels transmitted to
Jamaica through the Post Oflice.
BONDS-
Bond given as a security for the payment of any definite
For evleay two thousand dollars d such sum or f r d d
When the money secured, or to be ultimately recover-
able thereon shall be limited, not to exceed a given
sum, the same duty as on a bond for such limited
Slllll.
And when the total amount of the money secured, or to
be ultimate4y recoverable thereon shall be uncertain,
and without any limit, the same duty as on a bond
for a sum equal to the amount of the penalty of such
bond.
11 / 1999
s. 20. and certain sum of money.
part of two thousand dollars ... ... $30.00 i!!??
Vhe inclusion of this page is authorized by L.N. 3/2001]
50 STAMP DUTY
And where there shall be no penalty of the bond in such
last mentioned case, such bond shall be available for
such an amount only as the ad valorem duty denoted
by any stamp or stamps thereon shall extend to cover.
Bond given as a security for the payment of any sum
of money which shall be in part secured by a mort-
gage, or other instrument, or writing, hereinafter
charged with the same duty as on a mortgage bearing
even date with such bond, or for the performance
of covenants contained in such mortgage, or other
instrument in writing, or for both those purposes . . .
Bond given as a collateral or auxiliary security for the
payment of any annuity, upon the original creation
and sale thereof, where the same shall be granted, or
conveyed. or secured by any other deed or instrument
liable to, and charged with the ad valorem duty here-
inafter imposed on conveyances upon the sale of any
P m P W ... ... ... ...
Bond, covenant or instrument of any kind whatsoever.
not otherwise charged in this Schedule, guaranteeing
Bond given as a security for the payment of any annuity
(except upon the original creation and sale thereof).
or of any sum or sums of money, at stated periods
(not being interest for any principal sum, nor rent
reserved, or payable upon any lease), for any definite
and certain term so that the total amount of the
money to be paid can be previously ascertained, the
same duty as on a bond of the like nature for the
payment of a sum of money equal to such total
W O U n t .
11/1999
S. 2 Cb).
fidelity in office ... ... ...
Bond given as a security for the payment of any annuity
(except as aforesaid), or of any sum or sums of
money at stated periods (not being interest for any
principal sum, nor rent reserved, or payable upon
any lease), for the term of life, or any other indefinite
period. so that the whole money to be paid cannot be
previously ascertained.
Where the annuity, or sum secured, shall not exceed
five hundred dollars per annum ... ...
Above five hundred dollars and not exceeding one
thousand dollars per annum ... ...
$20.00
s 5.00
$ 5.00
$ 5.00
$ 10.00
[The inclusion of this page is aathrized by L.N. 3/2001]
STAMP DUTY 51
And for even additional one thousand dollars. or fractional
Bond. commonl\- called counter bond for indemiufjing an!-
person who shall have become bound or engaged as sureh
Bond othenvise than to the Crown for the due execution of an
office and to account for mone\- received b\- virtue thereof
pan of one thousand dollars . . . ... ...
for the payment of any sum of money. or annuin . . .
Bond of an\- kind whatever. not othenvise charged in this
Schedule. nor expressly exempted from all stamp duG- . . .
BONDS. TR-CXSFER OR XSSIGSUEST OF
Any transfer or assignment of any such bond as aforesaid. and
which shall have paid the proper mi sdoreni d u e on
bonds ... ... ... .,.
ESEMPTIOSS FROM THE PRECEDIXG XXD U L OTHER ST,L\IP
MTlES
Will bonds and administration bonds.
All bonds and all instruments of surehship given by public
officers for the due execution of their offices. or as securi~
for the faithful and honest performance of the duties of their
offices.
Such bonds to Her Majesty. her heirs and successors as the
Minister may notify in the Gazette.
Bail bonds and replevin bonds.
All bonds and all instruments of surepship given by officers
in the employment of a Parish Council. or by Revenue
Bailiffs appointed by a Collector of Taxes as security for the
faithfid and honest performance of the duties of their offices.
All bonds given as a security for the payment of any definite
and certain sum of money. amounting to skdy dollars or
under.
CERTIFIC.ATES-[SCX also SHARES.]
On e cry certificate of the admission of a Banister to practise
And on every certificate of the admission of a Soliciror, ot
. . .
. in & Courts of the Island ... ...
Conveyancer. to practise in the Courts of this Island
$10.00
$ 5.00
$ 5.00
$ 5.00
$ 5.00
[The inclusion of this page i s authorized by L.N. 8SnOO3]
52 STAMP I N JTY
Provided that the total sum charged to a Unitcd Kingdoni
Solicitor for the stamp on his admission to practise in thc
Courts of this island shall not in any casc bc largcr than tlic
total sum payable by a Jamaican Attomcy-at-law beforc king
admitted to practise as such in that part of tlic Unitcd Kingdom
in which the said United Kingdom Solicitor sliall hitvc bccn
admitted to practise.
But no one person is to be obliged to take out inorc than onc
certificate. although he may act in inore than onc of thc
capacities aforesaid. or in several of the Courts aforesaid.
S 2(b). On every charter par^ ... ... . . . SSO0.OO
Every statement under sections 2 I and 22 . . . . . . S.COO.OI)
For every two hundred dollars and any fraction of two liundrcd
dollars over any multiple of two hundred dollars of tlic amount
11,1999 CHARTER P.\RT\--
COMPANY--[& dS0 LEITERS. SHARES. VOTING I
L.N.
104,41,2002,
11 '1999 of such capital or increase of capital . . . ... $2.00
S 2(h).
CONVEYANCES-[ See also ASSIGNhIENT. tvlOR?' above men-
tioned, the instruments not chargeable with ad
valorem duty, are to be charged with the duty of
five dollars.
[The inclusion of this page is authorized by L.N. 3/2001]
72 STAMP DUTY
&HEDULE-
Inventory, or catalogue of any lands or hereditaments.
or of any furniture. fixtures, or other goods or effects
or containing the terms and conditions of any pro-
posed sale or lease, or the conditions and regulations
for the cultivation and management of any estate.
plantation. pen, or other property leased, or agreed
to be leased, or containing any other matter or mat-
ters of contract or stipulation whatsoever, which shall
be referred to, in, or by, and be intended to be used
or gwen in evidence as part of, or as material to, any
agreement. lease, bond, deed, order, decree, or other
instrument charged with any duty, but which shall be
separate and distinct from, and not endorsed on, or
annexed to. such agreement, lease, bond, deed, order,
decree or other instrument.
Where any such inventory, schedule or catalogue shall
be so referred to, in or by any such a g ~ ~ m m t , lease,
bond. deed, order, decree, or such other instrument as
aforesaid. chargeable with any stamp duty, not ex-
ceeding five dollars the same duty as shall be so
chargeable on such agreement, lease, bond, deed,
order, decree, or other instrument.
And where any such schedule, inventory or cataloguf
shall be referred to, in or by any lease, bond, deed
order, decree, or such other instrument as aforesaid,
chargeable with a stamp duty exceeding five dollars,
then for every additional five dollars of the amount of
the last mentioned duty, a further progressive d u g
of ... ... ... ... soc
SHARES-
00 every share, scrip or stock certificate of any duly
registered company in Jamaica where the nominal
value of the share, scrip or stock to which the instru-
1111999 ment relates is less than one hundred dollars ... $1.00
s. 2 @).
Where the nominal value of the share or stock is one
11/1999 hundred dollars and upwards ... ... $5.00
s. 2 &).
The stamp duty chargeable on such share, scrip or
stock certificate may be denoted by 811 adhesive stamp
to be cancelled by the person delivering such share
or stock certificate.
[The inclusion of this page is authorized by L.N. 3/2001]
STAMP DUTY 72.01
On the assignment and transfer of any share. scrip or stock
in any duty registered company in Jamaica.
(1) Onsale-
Where the amount or value of the consideration
for the sale does not exceed $500
exceeds $500 and does not exceed $1 .OOO . . .
exceeds $1 .OOO for every $1 .OOO or fractional
part thereof ... ... ...
(2) byway of security: the same rate of duty as
on a mortgage:
(3) by way of gift: the same rate of duty as on a
settlement:
(1) inany other case not hereinbefore described
...
ESEMPTION FROM .LYY STAMP DLTT LXDER THE PRECEDISG HEAD
"SHARES"
Transfers of securities in the course of business on the
Jamaica Stock Exchange. or any other stock exchange.
si&ed by order of the Minister to be recognized for
the purposes of this exemption. where such securities
are quoted on the Jamaica Stock Exchange.
SUMMONS-
On every origmal summons. issued by Justices on the
private prosecution of any party. or on the information
On each warrant issued by Justices on the private
prosecution of any party. or on the information to
to ground same, at the option of the party
ground same. at the option of the party
...
...
TRAVEL TICKET-
On each travel ticket purchased or issued in respect of
transportation for a traveler who is leaving Jamaica-
(a) where the traveller is under the age of twelve
years and the fare in respect of his itinerary:
Does not exceed $3,000.00 ... ...
Exceeds $3,000 but does not exceed
$lO,OoO.00 ... ... ...
Exceeds $lO,OOO.00 . . . ... ...
$ 5.00
$ 10.00
$ 10.00
$ 1.00
$ 5.00
S 5.00
I If1999
S. 2(b).
$150.00
$200.00
$300.00
[The iiicliisioii of this page is aiirliorized by L.N. 88/2003]
72.02 STAMP DUTY
(6) where the traveller is twelve years of age or
above and the fare in respect of his itinerary:
Does not exceed $3,000.00 ... ... $300.00
Exceeds $3,000.00 but does not exceed
$10,000.00 ... ... ... .._ $400.00
Exceeds $10.000.00 ... ... ... $600.00
VOTING-
On every instrument for the purpose of voting by any
person entitled to vote at any meeting of the
shareholden or members or contributors to the funds of
L.N. any company, society or institution ... ... $100.00
104A’/2002.
WARRANT’
On every warrant and appointment of interpreter of foreign
languages ... ... ... $ 5.00
1111999
S. 2 (b).
WITHDRAWAL SLIPS-
On every withdrawal slip used for banking purposes ... 20c
GENERAL EXEMPTION FROM ALL STAMP DUTIES
All acts of Parliament, proclamations, acts of State,
minutes, or matters printed by order of Parliamcnt or
any Municipal Corporation or Parish Council of the
Island, inquisitions, and other proceedings taken before
any coroner or magistrate.
All probates, or acknowledgements of any deed, or
instrument in writing, written or any part thereof, or
annexed thereto.
All accounts of produce, commonly called crop accounts..
All bonds, and other official documents, whatsoever,
relating to the service of Her Majesty’s Customs in
this Island, Her Majesty’s Commissariat or Ord-
[The iiicl~isioii of this page is siilhorimd by I . N XX/2003]
STAMP DUTY
name Department; or any Military or Naval Board in
this Island, or relating to the Public Service of this
Island, or to the Kingston and St. Andrew Corpora-
tion, or any Parish Council in the Island.
All bills of sale transferring ships or a share therein
and any mortgage of a registered ship or a share
therein.
Agreements, bills of exchange, promissory notes,
bonds or mortgages made or entered into by or with
an Agricultural Loan Society controlled by any Ag-
ricultural Loan Societies Board and duly registered
under the Industrial and Provident Societies Act or
any enactment amending or substituted for the same
and any receipt given by or to any such Society.
Any receipt given by or to a Liquidator of a Society
registered under the Industrial and Provident Societies
Act or any enactment amending or substitvted for
the same.
Any receipt given by or to a Receiver appointed under
the Industrial and Provident Societies Act.
Any transfer of property or rights (at law or in equity)
from a foreign bank to a local bank if-
(U) the said transfer is made upon the acquisition
generally by the local bank of the business
carried on in Jamaica by the foreign bank;
and
(b) the local bank has been formed with that
acquisition in view,
but this exemption shall not apply as respects so
much, if any, of the transfer as relates to such an
estate or interest as may constitute real property (at
law or in equity) where the estate or interest is held
otherwise than by way of security for any indebted-
ness; and in this item-
[The inclusion of this page is authorized by L.N. 3/2001]
74 STAMP DUTY
“acquisition generally” includes, in relation to
a n y business acquisition thereof subject to
any exceptions, but does not include any
such acquisition after the 2nd August, 1974.
unless the Minister responsible for finance
certifies in writing that the acquisition shall
be treated as general notwithstanding the
exceptions;
“business” means banking business as defined in
section 2 of the Banking Act, and includes
any business carried on in conjunction
therewith;
“foreign bank” means any body corporate which
has been established as a foreign bank
within the meaning assigned to that expres-
sion by section 2 of the Banking Act;
“local bank” means a body incorporated to carry
on business as a local bank within the
meaning assigned to that expression by sec-
tion 2 of the Banking Act, being a body to
which the Minister grants a licence under
that Act:
“property or rights”, in relation to any transfer
frm a foreign bank upon acquisition of any
business thereof, means any property or
rights belonging to that bank and held, used
or exercisable for the purposes of such
business;
transfer” m e w any conveyance, assignment or
other instrument of transfer and. in relation
to any property or rights, includos a written
agreement to transfer such property or rights,
as the case may be.
‘6
[The inclusion of this page is authorized by L.N. 3/2001]
STAMP DUTY 75
All instruments executed by or on behalf of the Univer-
sity Hospital Board of Management constituted under
the University Hospital Act.
All instruments executed by or on behalf of the Jamaica
Library Board constituted under the Jamaica
Library Service Act.
All instruments duly executed by or on behalf of the
University of the West Indies.
All instruments duly executed by or on behalf of the
United Theological College of the West Indies.
All instruments duly executed by or on behalf of the
council of Legal Education.
No duty shall be due or paid or collectad on any
letter or other instrument submitted as a nomina-
tion for the purpose of obtaining a right for any
racehorse to enter for, or participate in. a horse race.
PAPER STAMPS-
All exemplifications of wills. and every other exempli-
fication, all proceadmgs and copies sent to this
Island which are not charged with any spacific
duty under this Act, shall be subject to, and be
impressed with the paper stamps hereinafter respec-
tively spec&d.
All accounts of guardians, trustees. mortgages in pos-
session, required to be recorded in the Record
OBiCe; inventories; and all office copies authenti-
cated by the Deputy Keeper of the Records, shall be
written. transcribed. engrossed, or printed upon im-
perial and royd paper, or any paper, vellum, or
parchment of the same size; and such paper. vellum,
or archment, and each sheet thereof shall be stamped
w i t i the duties hereinafter mentioned, according
[The inclusion of this page is authorized by L.N. 3/2001]
76 STAMP DUTY
to the number of words and figures (each figure
being reckoned as a word) contained in any sheet or
sheets of paper, vellum or parchment when the same
shall be under or amount to SIX hundred words. ... 5oc
And the like sum for every number of six hundred
words and for every fractional part of such number
of words.
APPENDIX A
(Schedule-Cusm~s LNn. 181~11985,
9 b / 1987, WARRANTS INWARD)
3311%
1386/1993* In this Appendix appears the percentages of the aggregate of the yyigf. value of gods and customs duty thereon, by reference to which
additional stamp duly is charged on customs warrants inward.
3oA / 1992.
PART 1.-Aggregate Additional Stamp Duty and Customs Duty on
Customs Warants l w 0 d pertaining to goods specifid in
this Pmt
The additional stamp duty payable on inward customs warrants
pertaining to the goods specified in the first column hereunder shall be
such sum as, when added to the customs duty chargeable on those goods
by reference to their value determined pursuant to section 19 of the
Customs Act, results in the aggregate duty chargeable being an amount
that is equivalent to such percentage of the value of the goods as is
specified in relation to them, respectively, in the second column here-
under-
Goods
Whole Broilers
Chicken Wings
Chicken Leg Quarters
Chicken Legs, Thighs
and Drumsticks
Whole Turkeys
Turkey Wings
Turkey Drumsticks
Aggregate Duty
86 %
80%
86 % 1
80 %
86 %
-
[The inclusion of this page is authorized by L.N. 3/2001]
Eggs other than for hatching purposes
Chicken Frankhrters
Pork Cuts and Pork Products in all forms
of preparation listed hereunder-
Sidesof Pork
Fresh Legs
Fresh Butts
Fresh Picnics
Fresh Loins
Whole Hams
Smoked Picnics
Boiled Ham boneless
Bacon
Pork Cuts and Pork products
(excluding pig tails, trotters,
enlrails and edible organs) not
specified herein
Beef and Veal Cuts and
Beef and Veal Products in all f m s
of preparation listed hereunder-
Sides of Beef and Veal
Ribs
Boneless Rounds
Boneless Top Butts
Top Butts other than boneless
Boneless Bottom Round
Mince
Fresh Briskets
Boneless Strip Loins
Tenderloin
Beef and Veal Cuts and
. / - Boneless Beef Trimmings
Beef and Veal Products
(excluding cowfoot, oxtail, entrails,
edible organs, beef suet and tinned
corned beef) not specified herein
86%
76.0 1
L.N.
10/2000.
L.N.
10/2OOo.
[The inclusion of this paEc i s authorized by L N. 3/2002]
76.02 STAMP DUTY
Goods -
Grains (not being wheat intended for
the manufacture of flour) or oats
imported for use as, or in the
manufacture of animal feed
Soyameal
Cotton seed meal
Linseed meal
Corn glutten meal
Meat and bone meal
Sunflower seed meal
Peanut meal
Safflower meal
Poultry by-product meal
Hydrolized feather meal
Rape seed meal
Cornmeal
Peanuts, shelled-
Peanuts, unshelled -
ex Tariff Heading No. 12.02
ex Tariff Heading No. 12.02
Peanuts, roasted -
Other peanuts
ex Tariff Headmg No. 20.08
Onions (fiesh or chilled)-
ex Tariff Headmg No. 07.03
Aggregate Duty
90% I
86% I-
}
Potato (not sweet or fresh or chilled)
Red Kidney Beans (dried, shelled.
whether or not skinned or split)-
ex Tariff Heading No. 07.13
Other Red Iodney Beans
90%
90%
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STAMP DUTY
-l
/
76.03
90%
Goods
Guava Jelly -
ex Tariff Heading No. 20.07
Pineapples prepared or preserved -
ex Tariff Heading No. 20.08
Oran Juice concentrated -
ex T ariff Heading No. 20.09
Orange Juice not concentrated -
ex Tariff Heading No. 20.09
Grapefruit Juice concentrated -
ex Tariff Heading No. 20.09
Pineapple Juice -
ex Tariff Heading No. 20.09
Mixed Grapefruit and Orange Juice -
ex Tariff Heading No. 20.09
ex T a r 8 Heading No. 20.09
Pineapple-based Juices -
Grapes fresh -
ex Tariff Heading No. 08.06
Tomatoes fresh or chilled -
ex Tariff Heading No. 0702.00
String beans fresh or chilled -
ex Tariff Heading No. 07.08
Carrots fresh or chikd -
ex Tariff Heading No. 07.06
Sweet peppers fresh or chilled -
ex Tariff Heading No. 07.09
Cabbage fresh or chilled -
ex Tariff Heading No. 07.04
Aggregate Duty
86%
90%
86%
[The inclusion of this page is authorized by L.N. 3/20011
76.04 STAMP DUTY
Goods
Pumpkins fresh or chill d -
ex Tariff Heading No. 07.09
Lettuce fresh or chilled -
ex Tariff Heading No. 0705.10
Carrot raw, oooked. preserved (frozen)
packed for retail -
ex Tariff Heading No. 07.10
String beans raw, cooked. preserved
(frozen) packed for retail -
ex Tariff Heading No. 07.10
Pigeon peas raw, cooked, preserved
(frozen) packed for retail -
ex Tariff Heading No. 07.10
Carrots raw, cooked, frozen, not packed
for retail -
ex Tar8 Heading No. 07.10
String beans raw, cooked, frozen
not packed for retail -
ex Tariff Heading No. 07.10
Vegetables (other than peas, carrots,
string beans and beets) raw, cooked
or frozen, not packed for retail -
ex Tariff Heading No. 07.10
86%
Fixed vegetable oil, fluid or solid. crude,
refined or purified -
ex Chapter 15 63 WO
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STAMP DUTY 77
1 Tomato ketchup - ex Tariff Heading No. 2103201
I
Other Fruit and Vegetables not elsewhere
specified including fruit and vegetables
in any form of preparation but
excluding Currants. Raisins and Prunes J
The application of the foregoing duties is subject to Items 1. 2, 6,24,
31, 38 and 39 of Appendix B.
PART 11.-Rate of Additional Stamp Duty on Customs Warrants i6/1991
s. 64. Inward pertaining to goods specified in this Part
In relation to the inward customs warrant pertaining to the goods
specified in the first c o l m hereunder, @here shall be p p b e additional
stamp duty of an amount equivalent to suoh percentage of the aggre-
gate of-
(a) the value of such goods, as determined pursuant to section 19
of the Customs Act; and
(b) customs duty payable thereon.
as is specified in relation to such goods. respectively, in the second
column hereunder.
[The inclusion of this page is authorized by L.N. 3/2001]
STAMP DUTY
Prescribed Goods
Mill-finished extrusions - ex Tariff
Heading No. ex Chapter 76-
(a) solid shapes
(b) hollow shapes
Anodized-finished extrusions - ex Tariff
Heading No. ex Chapter 7 6
(a) solid shapes
(b) hollow shapes
Colour-andied-finished extrusions - ex Tarif€
Heading No. ex Chapter 76-
(a) solid shapes
(b) hollow shapes
Slugs for toothpaste tubes - ex Tariff
Extruded pipes and tubes - ex Tariff
Heading No. ex Chapter 76
Heading No. ex Chapter 76
Corrugated sheets - ex Tarit€
Heading No. ex Chapier 76-
(a) painted
(b) unpainted
Condensed Milk - ex Tariff
Heading No. 0402.991
Corn - ex Tarif€
Soya beans - ex Tarif€ Heading No. 12.01
Heading No. 10.05
Alcoholic Beverages
Tobacco Products
Rate of Additional
Stamp Duty
20%
20%
20%
20%
20%
20 %
25 %
25 %
35%
35%
35 %
34%
56%
The application of the foregoing duties is subject to Items 1. 2. 6. 24.
31. 38, and 39 of Appendix B.
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STAMP DUTY 79
[Parrs 111, IV and V deleted by Act I6 of 1991, S. 64.1
L.N.
18 In / 1985. APPENDIX B
(Schedule-CUSTOMS WARRANTS
hN”WRD - EXEMPTION FROM
ADDITIONAL STAMP DUTY)
List of goods pertaining to the exemption of Customs Warrants
1. Goods that qualify for admission into the Island at a Common
Inward from additional stamp duty
Market rate of duty.
2. Goods icmported by or on behalf of, or taken out of bond by-
(a) Central Government; or
(b) Local Government or quasi-government institutions
approved by the Minister under the Second Schedule to the
Customs Tarif€ (Revision) Resolution, 1972, for me in their
respective services.
3. (1) Drugs: Ex Chapters 28,29 and 30 of the First Schedule to the
(a) are prohibited by the Food and Dmgs Regulations, 1975,
from being retailed except on or in accordance with a pre-
scription from a practi.tioner; and
(6) are approved for the purpose of this list by the Minister
responsible for import and export licensing.
(2) The expressions “prescription” and “practitioner” have the
meanings assigned to them, respectively, in regulation 39 of the
Food and Drugs Regulations, 1975.
Customs Tariff (Revision) Resolution, 1972, that-
4. Fertilizers: Ex Chapter 31 of the First Schedule to the Custonis
Tariff (Revision) Resolution, 1972, approved for the purpose of this
list by the Minister responsible for import and export licensing.
5. Diesel oil, kerosene oil and crude petroleum.
6. Re-imported goods.
7. Food as follows -
Wheat
Soya Oil
me inclusion of this page is authorized by L.N. 42 / 19951
80 STAMP DUTY
L. N.
95 h/1986.
LN.
4/19p1.
L.N.
138~211993.
Butter Oil
Skimmed Milk Powder
Butter Milk Powder
Rice
Chicken Necks and Backs
Corned Beef
Dried Salted Fish
Pickled Fish, that is to say, alewives and bloaters
Canned Sardines
G M e d Herrings
Canned Mackerel
Fresh Mackerel imported for pickling.
8. Passengers’ baggage and household effects as described in Item
6 and Item 6~ of the Second Schedule to the Custom T a r 8 (Revision)
Resolution, 1972, except that the reference in paragraph (1) (d) of Item
6 to forty dollars shall, for the purpose of this item, have effect aa if
it were a reference to four hundred dollars.
9. Gift parcels of a value not exceeding $200 each.
10. Goods (other than goods sppacified in Appendix A) that the
Commissioner of Customs and Excise is satisfied are imported for
use solely as raw materials for the manufacture or. as the case may
be, processing of any of the following goods-
(4 drugs;
(b) infant foods. milk-based nutritional supplements. the foods
mentioned in item 7 of this list or food, except condensed milk,
the manufacturing or processing of which is a taxable activity
for the purposes of the General Consumption Tax Act and
which is carried on by a person registered as a registered
taxpayer under that Act;
(c) fertilizers;
(d) goods manufactured or processed for export-
(i) under the Export Industry Encouragement Act; or
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STAMP DUTY 80.01
(ii) exclusively to the suppliers of the raw materials from
which such goods are manufactured or processed. as
the case may be:
(e) printed books which the Commissioner of Customs and
Excise is satisfied are intended for the purpose of study in
schools. universities or other educational establishments;
V, animal feeds:
(9) fuel;
(h) containers and packaging materials as mentioned in item 21 ;
(8 goods for use solely by-
(i) agencies of Government; or
(ii) institutions financed wholsly or mainly out of the Con-
solidated Fund:
(j) insecticides, fungicides and herbicides as described in item
30 of this list:
(k ) bauxite or alumina:
(0 sports equipment as mentioned in item 16 of this list;
(m) barbed wire:
(n) school uniforms and school shoes for children, identified as
such by reference to criteria approved by the Minister
responsible for industry and commerce;
(0) goods roferred to in item 25 of this Appendix.
1OA. The follorWing goods, if the Commissioner of Customs is mtis- 2111991
fied that they are imported for use solely as raw materials in the m u - s. 21(c)(ii).
facture or processing of other goods-
commeal, soya meal, counter flours baking flour, biscuit flours
pickled mackerel.
11. Animal feeds approved for the purpose of this list by the Min-
ister responsible for import and export licensing.
12. All such goods relating to the Heading “Aimaft” as are de-
scribed in item 2 of the Second Schedule to the Customs Tariff (Revi-
[The inclusion of this page is authorized by L.N. 3/2001]
80.02 STAMP DUTY
;ion) Resolution, 1972, to the extent only that they are approved
thereunder in connection with, and for use solely in. the air services
of an internationak airline.
13. Infant foods.
14. Goods shown to the satisfaction of the Commissioner of Customs
and Excise to be imported for use-
(U ) in any school or other educational establishment: or
( h ) any hospital.
financed wholly or mainly out of the Consolidated Fund.
15. (1) Fuel oil that the Commissioner of Customs and Excise is
satisfied is imported by or on behalf of a public utility for use solely
in its operations.
(2) In this item “public utility” means-
(U ) a public utility as defined in the Public Utilities Pro-
tection Act;
(b) a licensee as defined in the Public Passenger Trans-
port (Kingston Metropolitan Transport Region) Act; or
(c) a franchise holder as defined in the Public Passenger
Transport (Rural Area) Act.
16. All such goods rclatin to the Heading “Sport0 Equipment” as
are described in item 64 of t% e Second Schedule to the Customs Tariff
(Revision) Resolution, 1972.
17. Goods to the extent only that such goods, when imported into
the Island, are exempt from import duties pursuant to an agreement
to which the Government is a party.
18. Goods falling under the following tariff heading numbers of the
First Schedule to the Customs Tariff (Revision) Resolution, 1972:
49.01-49.06
49.07.149.07.2
49.11.1
72.01
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STAMP DUTY 81
19. Newsprint which the Commissioner of Customs and Excise is
satisfied is imported as raw material for use solely in the manufacture
of-
(a) goods ,to be used only by-
(i) agencies of Government; or
(ii) institutions financed wholly or mainly out of the Con-
solidated Fund; or
(b) printed books which the Commissioner of Customs and Excise
is satisfied are intended for the purpose of study in schools,
universities or other educational establishments.
20. Aviation gasolene, that is to say, motor spirit-
(a) falling under tariff heading number 27.10 of the First Sche-
dule to the Customs Tariff (Revision) Resolution, 1972: and
(b) having an octane rating of 100 or more determined on the
Research Method.
21. All such goods relating to the heading “Containers” (other than
such goods imported as raw materials) as are described in item 16 of
the Second Schedule to the Customs Tariff (Revision) Resolution, 1972.
22. Oats that the Commissioner of Customs and Excise is satisfied
are imported for use solely in the manufacture of cereal foods.
23 .41 ) Parts and accessories for the following, if the Commissioner
of Customs and Excise is satisfied that such parts and accessories are
of a kind not manufactured in Jamaica-
(a) motor cars;
(b) motor cycles;
(c) bicycles:
(d) motor tractors, excluding motor tractors not designed for
use wholly or mainly on roads;
(e) trailers for motor tractors as provided in paragraph (4;
(f) trucks;
(g) motor chassis fitted with engine and with or without cab; and
(h) any other mechanically propelled vehicle (except an invalid
carriage) that is not mentioned in this item and that-
(i) is intended or adapted for use on roads; and
(i) is constructed or adapted for the camage of goods
or passengers or both.
(2) In this item-
(U) reference to parts and accessories in relation to the goods
specified is a reference to such parts and accessories relating
thereto (excluding tyres, inner tubes and accumulators) as
fall under Chapter 87 of the First Schedule to the Customs
Tariff (Revision) Resolution, 1972, and under such other
chapters and tariff heading numbers of that Schedule as the
Commissioner of Customs and Excise is satisfied relates to
such goods; and
[The inclusion of this page is authorized by L.N. 90/1993]
I
STAMP DUTY
(b) reference to “invalid carriage”, “motor cars”, “motor cycles’’.
“motor tractors”, “trailers” and “trucks”, respectively. is a
reference to those expressions as defined, respectively, in sec-
tion 11 of the Road Traffic Act.
24. Articles imported or ,taken out of bond for the use of the
Governor-General or his household.
25. Any article or device (or any part or accessory thereof) that the
Commissioner of Customs and Excise is satisfied is, or is intended to
be, €or medical reasons-
(a) implanted in the human body: or
(b) worn or carried on the human body,
and is designed or adapted to correct, compensate for or prevent
bodily defect or disability.
26. Invalid carriages.
27. Machinery and parts therefor which the Commissioner of Cus-
toms and Excise is satisfied are imported for use solely in the manu-
facture of goods for export.
28. Any of the following which the Commissioner of Customs and
Excise is satisfied are imported for use wholly or mainly for the
transportation of goods-
(U) motor tractors, as defined in section 11 of the Road Traffic
Act, excluding motor tractors not designed for use wholly
or mainly on roads;
(b) trailers for motor tractors, excluding trailers for motor
tractors not designed for use wholly or mainly on roads;
(c) trucks, as defined in section 11 of the Road TmEc Act,
excluding buses, other passenger vehicles commonly known
as minibuses, motor vehicles constrwted to carry a load or
passengers or b t h an& commonly kwwn aa station
waggons; and
(a) motor chassis fitted with engine and with or without cab,
subject to the condition that the truck or motor chassis, as the case
may be, shall not, within three years from the date of purchase, be
converted or modified into such vehicles as are, pursuant to paragraph
(c), excluded from exemption.
29. Motor cars, as defined in section 11 of the Road Traffic Act-
(U) that are designed to be used with petrol and have an
(b) that are designed to be used with diesel fuel and have an
engine capacity not exceeding 2000 c.c.: or
engine capacity not exceeding 2200 C.C.
me inclusion of this p g e is authorized by L.N. W/193]
STAMP DUTY 0.01
30. The following goods which the Commissioner of Customs and
Excise is satisfied are imported for use solely for agricultural or hor-
ticultural purposes-
(a) insecticides;
(b) fungicides;
(c) herbicides.
31. Goods that the Commissioner of Customs and Excise is satis-
fied are imported solely for use by a person declared to be a recog-
nized bauxite producer or a recognized alumina producer under the
Bauxite and Alumina Industries (Encouragement) Act.
32. Goods imported as raw materials for use solely in the manu- 16/19p1
facture of the following- s. 64
Tariff
Heading No.
2807.002
2833.001
2804.40
2804.30
2804.10 .20 }
2807.001
2807.003
40.1 1
Ex 40.13
44.12
48.20
Ex 73.14
8201.10
8201.304
Ex 82.11
84.07
84.09
Ex Ch. 87
Description of Goods
Sulphuric acid other than for chemical analysis.
Aluminium sulphate.
Oxygen
Nitrogen
Hydrogen and rare gases.
a1 I 1w1
S. 21 (c) (ii).
211 IlWl
Sulphuric acid for chemical analysis;
Oleum. S. 21 (c) (ii).
New pneumatic tyres for tractors.
Inner tubes for tractors.
Plywood (including doorskins).
Registers, exercise books, note books, memoran- all 1W1
dum blocks, order books, receipt books. diaries, S. 31 (C) (ii).
blotting-pads, binders (loose-leaf or other), file
covers and other stationery of paper or paper-
board; sample and other albums and book covers.
of paper or paper-board.
ai I m i Wire netting. Spades and shovels.
Rakes. 21 I1941
Knives and cutting blades, serrated or not (includ-
ing pruning knives) other than knives falling with-
in Heading No. 82.08 and blades thereof.
Internal combustion piston engines, complete, for
motor vehicles.
Internal combustion piston engine blocks for
motor vehicles.
Tractors for use in agriculture (under 40 H.P.).
S. 21 (c) (ii).
(” (ii)*
[The inclusion of this page is authorized by L.N. 90/1993]
82.02 STAMP DUTY
Tariff
Heading No. Description of Goods
Ex Ch. 87
Ex Ch. 87
21111991 Ex Ch. 87
S. 211 (c) (ii).
21 I19911 Ex Ch. 87
S. 211 @\ @I. Ex a. 87
Ex Ch. 87
Ex 96.09
Motor vehicles for the transport of persons, goods
or materials (including sports motor vehicles,
other than those of Heading No. 87.1 1).
Special purpose motor lorries and vans (such as
breakdown lorries, fire engines, fire escapes, road
sweeper lorries, spraying lorries, etc., workshops
and mobile radiological units), but not including
the motor vehicles of Heading No. 87.02 to 87.04.
Chassis fitted with engines for the motor vehicles
falling within Heading Nos. 87.01 to 87.05.
Motor Cycles.
Cycles not motorized.
Trailers and semi-trailers for the transport of
goods, complete.
chalk.
The following goods and any other goods approved from time to time
by the Minister which the Commissioner of Customs and Excise is
satisfied are intended for use solely for agricultural or horticultural pur-
poses-
Crawler type tractors, wheel type tractors, walking type tractors,
harrows, subsoilers, rippers, rotovators, seed planters, transp anters,
fertilizer spreaders, cultivators, ditchers, land levellers, boom
sprayers, ridgers, power augers, sickle mowers, rotary mowers,
brush cutters, power saws, combine reapers, pull type reapers,
threshers, hullers, feed grinding mills, bojlers, crimpers, rakes,
trailers, dusters, feed mixers, irrigation equlpment including port-
able pump and engine, deepwell pump and engine, tractor power
winch. All spare parts for the articles listed above.
Medical goods (including dental, surgical and diagnostic equip-
ment and X-Ray films) which the Commissioner of Customs and
Excise is satisfied are intended for use solely by private hospitals
(including veterinary hospitals) approved for the purposes of Item
32 of the Second Schedule to the Customs Tariff (Revision) Reso-
lution, 1972.
back hoes, draglines, loaders, mistblowers, motor mowers, plough,
21 I 19911 s. 21 (C) (iih
16/1991
S. 64.
21 I 1991
21 '. / 19911 (') s. 2,1 (cl (ii). payer under the General Consumption Tax Act.
16/1991
S. 64.
NI1w'1
S. 2,l (c) (ii).
33. Goods that the Commissioner of Customs and Excise is satisfied
are imported for use solely as raw materials in the manufacture or
processing of any goods, pursuant to a licence granted under the Excise
Duty Act or a certificate of registration granted to a registered tax-
34. Newsprint which the Commissioner of Customs and Excise is
satisfied is imported for use solely as raw material in the manufacture
of goods other than those goods specified in Item 19 of this Appendix.
[The inclusion of this page is authorized by L.N. 90/1993]
STAMP DUTY 82.03
35. Tyre carcasses shown to the satisfaction of the Commissioner of 16/1w1
Customs and Excise to be imported for use solely in the tyre treading S. 64
industry.
36. Parts and accessories for the goods specified in sub-paragraph 16/1%1
(a) to (h) of paragraph (1) of item 23 of this Appendix, where the Com- s. a
missioner of Customs and Excise is satisfied that such parts and acces-
sories are of a kind manufactured in Jamaica and are intended for use
in. or are normally used wholly or mainly in, or in connection with-
(U) the manufacture or production of goods for commercial pur-
(b) the rendering of services by a body of persons, whether incor-
(c) the practice of any profession, trade or craft or the carrying
poses;
porated or not; or
on of any business by an individual,
and the provisions of item 23 (2) of this Appendix shall apply in respect
of this item.
37. Goods including building and construction materials imported 16/ l p ~ l
into the Island (not bemg goods imported as raw material, in conneotion 6. 64
with paragraph (a) hereunder, fuel, food of any description, cosmetics
and toilet preparations of any description, motor vehicles as defined in
the Road Traffic Act and parts therefor) that the Commissioner of
Customs and Excise is satisfied are primarily intended for use in or
normally used wholly or mainly in or in connection with-
(U) the manufacture or production of tangible moveable property
for commercial purposes; or
(b) the manufacture or production of tangible immovable pro-
perty whether or not for commercial purposes; or
(c) the rendering of services by any person; or
(6) the practice of any profession, trade or craft or the carrying
out of any business by an individual.
16/1pPl
a1 / 1w1
S. 21 (c) (2).
38. Goods as follows- 5.64.
Blackeye Peas fresh or chilled-ex T a r 8 Heading No. 07.08
Cucumbers fresh or chilled-ex Tariff Heading No. 07.07
Vegetables (other than potatoes, tomatoes, alliaceous vegetables,
peas and beans, currants, beets, sweet peppers, cabbages, okra,
cucumbers, pumpkins, lettuce) fresh or chilled-+x Tariff Heading
No. 07.09
Blackeye Peas (whether or not cooked) in packages of a kind sold
by retail-ex Tarif€ Heading No. 07.10
Vegetables other than carrots and stringbeans (whether or not
cooked) preserved by freezing in packages of a kind sold by re-
tail-ex Tariff Heading No. 07.10
Blackeye Peas not in packages of a kind sold by retail-x Tarif€
Heading No. 07.10
[The inclusion of this page is authorized by L.N. 90/1993]
82.04 STAMP DUTY
Peas other than pigeon peas and blackeye peas not in packages
of a kind sold by retail-ex Tariff Heading No. 07.10
Shredded or powdered vegetables-ex Tar8 Heading No. 0712.00
Blackeye Peas dried, shelled-x T a r s Heading No. 0712.00
Pears and Quinces-ex Tariff Heading No. 08.08
Garlic fresh or chilled-x Tariff Heading No. 07.03
Other alliaceous vegetables-ex Tariff Heading No. 07.03
Beets fresh or chilled-ex Tar8 Heading No. 07.08
Okra-ex Tar8 Heading No. 07.08
Peas other Ihan pigeon peas and blackeye peas (whether or not
cooked) in packages of a kind sold by retail-x Tariff Heading
No. 07.10
Beets (whether or not cooked) in packages of a kind sold by re-
tail-ex Tariff Heading No. 07.10
Beets (whether or not cooked) not in packages of a kind sold by
retail-ex Ta r8 Heading No. 07.10
Garlic provisionally preserved in brine, in sulphur water or in other
preservative solution-ex Tarif€ Heading No. 07.1 1
Olives and Capers provisionally preserved in brine, in sulphur
water or m other preservative solutio-x Tariff Heading No.
07.1 1
Shredded or powdered vegetables other than those used in the
preparation of soups or as flavouring materials-ex Tariff Heading
No. 0712.00
Lima Beans dried, shelled, whether or not skinned or split-ex
Tariff Heading No. 07.13
Navy Beans or Michigan Pea Beans dried, shelled, whether or not
skinned or split-ex Tariff Heading No. 07.13
Beans other than red kidney beans, lima beans, navy beans or
Michigan pea, beans dried, shelled, whether or not skinned or
split-ex Tariff Heading No. 07.13
Split Peas dried, shelled-ex T a r s Heading No. 07.13
Peas other than pigeon peas, split peas or blackeye peas dried,
shelled, whether or not skinned or split-ex Tariff Heading No.
07.13
Dried leguminous vegetables other than peas and beans, shelled,
whether or not skinned or split-ex Tariff Heading No. 07.13
Grapes dried-ex TariB Heading No. 08.06
Stone Fruit fresh-ex Tarif€ Heading No. 0809.00 and 08.10
Vegetables other than onions, tomatoes and pickles in airti&t
containers-ex Tariff Heading No. 20.01
Vegetables other than oninons, tomatoes, and pickles not in air-
tight containers-x Tariff Heading No. 20.01
Peas and Beans prepared or preserved otherwise than by vinegar
or acetic acid-ex Tariff Headlng No. 20.05
21 IlW1
s. a1 (c) (hi),
me inclusion of this page is authorized by L.iN. 90/1993]
STAMP DUTY 82.05
,F'-
c 9
Vegetables other than tomatoes, tomato paste, peas and beans
preserved or prepared otherwise than by vinegar or acetic acid, in
airtight containers-ex Tariff Heading Nos. 20.03 to 20.05
Vegetables other than tomatoes, tomato paste, peas and beans
preserved or prepared otherwise than by vinegar or acetic acid, not
in airtight containers-ex Tariff Heading Nos. 20.03 to 20.05
Nuts other than ground nuts, roasted-ex Tariff Heading No.
20.08
Ackee otherwise prepared or preserved-ex Tariff Heading No.
20.08
Tomato juice-ex Tariff Heading No. 20.09
Vegetable juices other than those listed in Appendix A-ex Tariff
Heading No. 20.09
Canned Corn-ex Tariff Heading No. 20.04
Frozen Corn-ex Tariff Heading No. 20.04
Peanut Butter-ex Tariff Heading No. 20.08
Berries fiesh -ex Tariff Heading No. 08.10
Fruit preserved by freezing, containing added sugar - e x Tariff
Heading No. 08.11
Fruit-Peel other than citrus and parts of plant preserved by sugar-ex
Tariff Heading No. 20.06
Other -Jams, Fruit, Jellies, Marmalade, Fruit Puree and h i t pastes of 21,1991
citrus-ex Tariff Heading No. 20.07
Mango Pulp-ex Tariff Heading No. 20.07
Other Jams, Jellies, Marmalade, Fruit Puree and Fruit Pastes not of
citrus-ex Tariff Heading No. 20.07
Mangoes prepared or preserved-ex Tariff Heading No. 20.08
Grapehit prepared or preserved-ex Tariff Heading No. 20.08
Fruit other than mangoes, pineapples, grapefruit, oranges, prunes,
ackees otherwise prepared or preserved-ex Tariff Heading No.
20.08
Fruit Juices other than orange, grapehit, lime-ex Tariff Heading
No. 20.09
Grape Juice-ex Tariff Heading No. 20.09
Apple Juice-ex Tariff Heading No. 20.09
Fruit Juices other than Citrus, Pineapple, Grape, Apple-ex Tariff
Heading No. 20.09
Mixed Juices other than Grapehit, Orange and Pineapplebased
juices-ex Tariff Heading No.20.09
Fresh Bellies (Pork Products)
Salami
Bologna
Pepperoni
S . 2l(c)(ii).
21/1991
S . Zl(c)(ii)
L.N.
Chicken Paste (Comminuted Chicken) 19B/1994.
[The inclusion of this page IS authorized by L N 3/2002]
82.06 STAMP DUTY
Onions preserved and not for immediate consumption-ex Tariff
Heading No. 07.11
Onions prepared or preserved in vinegar (acetic acid)-ex Tariff
Heading No. 20.01
Other Onions
Other Potato and Potato products
Pickles in airtight containers-ex Tariff Heading No. 20.01
Pickles not in airtight containers-ex Tariff Heading No. 20.0 1
Fruit prepared or preserved by vinegar or acetic acid-ex Tariff
Heading No. 20.01
Citrus Peel preserved by sugar-ex Tariff Heading No. 20.06
Marmalade-ex Tariff Heading No. 20.07
Citrus Pulp-ex Tariff Heading No. 20.07
Pineapple Jam-ex Tariff Heading No. 20.07
Oranges prepared or preserved - e x Tariff Heading No. 20.08
Grapefit Juice not conmtrated-ex Tariff Heading No. 20.09
Lime Juice conmtrated-ex Tariff Heading No. 20.09
Lime Juice not c0ncentrated-e~ Tariff Heading No. 20.09
Vegetables, other than tomatoes, onions, garlic, olives and capers
provisionally preserved in brine, in sulphur water or in other
preservative solution - e x Tariff Heading No. 07.1 1
Pigeon peas fiesh or chilled- Tariff Heading No. 0708.001
Pigeon peas raw, cooked, fiozen, not packed for retail-ex Tariff
Heading No. 07.10
Tomato provisionally preserved- Tariff Heading No. 07.1 1
Pigeon Peas dried, shelled whether or not skinned or split-ex Tariff
Heading No. 0713.003
Apples-ex Tariff Heading No. 08 10.003
Tomatoes in airtight containers prepared or preserved by vinegar or acetic
acid-ex Tariff Heading No. 20.01
Tomatoes not in airtight containers prepared or preserved by vinegar or
acetic acid-ex Tariff Heading No. 20.0 1
Tomatoes in airtight containas prepared or preserved otherwise than
by vinegar or acetic acid-ex Tariff Heading Nos. 20.02, 07.1 1
Tomatoes not in airtight containers prepared or preserved other-
wise than by vinegar or acetic acid-ex Tariff Heading Nos. 20.02,
07.1 1
Tomato paste in airtight containers-ex Tariff Heading No. 20.02
Tomato paste not in airtight containers-ex Tariff Heading No.
20.02
Tomato sauce-ex Tariff Heading No. 2013.20
l r ’ )
c‘
[The inclusion of this page is authorized by L N 3/2002]
STAMP DUTY 83
3 9 . 4 1 ) Tn lieu of the rate of additional stamp duty payable in 16/1991
respect of inward customs warrants pursuant to paragraph (c) of the LF
provision of the Schedule headed CUSTOMS WARRANTS - ADHESIVE (os/jgg4.
STAMPS MAY BE USED and Parts I and I1 of Appendix A, goods speci-
fied in the list hereunder shall be exempt from such duty if the Com-
missioner of Customs and Excise is satisfied that-
(a) the goods are imported solely for use as raw materials in the
(b) there is in force in relation to those goods a prescribed certi-
(2) Notwithstanding section 30D (2). the relevant Minister may, La.
from time to time by order published in the Gazerre. amend the list X/1993.
hereunder, so. however. that such amendment shall not include any
goods which are not specified in paragraph (c) of the provision of the
manufacture or processing of other goods; and
ficate.
SChedUle headed CUSTOMS WARRANTS-ADHBIVB STAMPS MAY BE USED
or Part I or Part II of Appendix A. L.N. loo/ 1999.
LJN.
88/1994.
(3) In this Item-
“prescribed certificate" means a certificate issued by-
(U) the Permanent Secretary in the Ministry responsible for
(i) goods specified in paragraph (c) of the provision
of the Schedule headed “CUSTOMS WARRANTS-
ADHESIVE STAMPS MAY BE USED”;
(ii) goods specified in Part I of Appendix A;
(iii) corn and soya beans specified in Part I1 of
(b) the Permanent Seoretary in the Ministry responsible for
industry, in relation to goods specified in Part 11 of
Appendix A, excluding corn and soya beans;
agriculture in relation to-
Appendix A;
“relevant Minister” means in relation to the Minister-
(a) responsible for agriculture-
(9 goods wed in paragra h (c) of the provision
of the Schedule headed &ISTOMS WARRANTS-
ADHESIVE STAMPS MAY BE USED”;
(@ goods specified in Part I of Appendix A;
(g) corn and soya beans specified in Part I1 of
(6) responsible for industry, goods specitied in Part I1 of
Appendix A,
Appendix A, excluding corn and soya beans.
Goods -
Apple concentrate
Beef fat
Cashew nuts
[The inclusion of this page is authorized by L.N. 3/2001]
84 STAMP DUTY
Cherries
Chicken paste
chicory
Corn. sweet. shelled
Dehydrated vegetables (a maned product) €or manu-
Fixed vegetable oils. fluid or solid, crude, refined or
(a) Margarine blend for the manufacture of
margarine and shortening;
(6) Alkali Refined Soya Bean Oil, Linseed Oil,
Safflower Oil and Tall Oil Fatty Acid for the
manufacture of alkyd resin, paints and primers.
facture 04 dried n o d e soups
purified, namely-
Fresh trimmed pig bellies with spare ribs
Fresh pork legs for the making of hams
Fruit chemicals
Garlic powder
Granulated Onion for the manufacture of powdered
Grape Juice concentrate
Green peas
Hydrolized vegetable protein
Lima beans
Mixed vegetables
Navy beans
Oils and fats, crude or solid, for further refining
Onions for the manufacture of sauce
Passion fruit concentrate
Pea beans
Peach concentrate
Peanuts
Pear concentrate
Pineapple concentrate
Pine concentrate
Potato starch
Raspberry concentrate
Refined sugar
Soya Bean, food grade
Strawberry concentrate
Tomato paste
Yellow corn grits for the manufacture of cornflakes.
seasoning for meat and chicken
L.N.
131/1993
L.N.
12.21 1999.
APPENDIX c
[Deleted by Act I 6 of 1991, S. 64.1
[The inclusion of this page is authorized by L.N. 3/2001]
