Effective Monday, October 8, 2012, the Jamaica Customs Department requires all entities registered and approved by the Jamaica Tourist Board as hotel/resort cottages operators to sign and stamp all invoices/purchase orders/delivery slip and special declaration, in order to access their alcohol incentive at the concessionary Special Consumption Tax specific (SCTS) rate of $700 per litre of pure alcohol, when purchasing from a distributor.

In the absence of the signed invoice/purchase order/delivery slip and special declaration, the distributors (importers) will be asked to pay the full duty at the SCTS rate of $960 per litre of pure alcohol, after which, a Denovo Entry (the act of 'doing over' an entry that was lodged and entered into the system) must be done in order to receive their refund.

Jamaica Customs anticipates the full cooperation of all hotel/resort cottages operators for the successful implementation of this policy, as it provides the equitable application of the concession and effective collection of much-needed revenue.