JAMAICA – Energy Efficient Items Exempted from GCT & Customs Duty

JAMAICA – Energy Efficient Items Exempted from GCT & Customs Duty
The Ministry of Finance & Planning has issued tax concessions to encourage energy
efficiency and reduce dependence on petroleum imports. The thirty two (32) items which
are exempt from General Consumption Tax and Customs Duty are listed below:
1. Occupancy Sensors
2. Seven Day and Twenty Four Hour Timers
3. Compact Fluorescent Lamps
4. Electronic Fluorescent Ballasts
5. Solar Driers
6. Water Saving Shower Heads
7. Flow Restrictors for Water Faucets
8. Power Factor Correction Capacitors
9. Ice Thermal Storage Air Conditioning Systems
10. Air Conditioning Chillers with Rotary Screw Compressors
11. Polyurethane Foam Insulation for Roofs
12. Reflective Films for Glass Windows
13. Photovoltaic Panels
14. Charge Controllers
15. Safety Disconnects
16. Load Breakers
17. Negative Bonding Blocks
18. Transfer Switch
19. Inverters
20. Photovoltaic Batteries
21. Solar Electric Fans
22. Solar Electric Refrigerators
23. Wind Turbines and Support Accessories
24. Solar Water Pumping System and Accessories
25. All solar lamps including solar street and walkway lighting
26. Parking area and security solar lighting systems
27. Brackets and mounts for solar lights
28. Energy saving bulbs and bulbs for solar powered systems
29. Lighting Control unit
30. Solar panels and tubes for solar water heater systems
31. Solar cells designed to produce electricity for the solar system
32. Any apparatus or machines designed to produce power, heat, light or
electricity through the utilization of renewable sources of energy e.g. sun,
wind and water.
Prepared by:
The Petroleum Corporation of Jamaica’s Centre of Excellence for Renewable Energy
July 2007