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Cess for whom?
published: Monday | May 12, 2003

THE EDITOR, Sir:

I WAS under the impression that the new 4 per cent cess that has been levied on imports recently was only for commercial imports. This seems not to be so. All imports are now subjected to this additional charge. This ranges from the individual importing personal items to the people receiving barrels from their relatives abroad.

If I am understanding correctly the cess is actually an advance of income taxes due at the end of the financial year to be credited against ones returns. If this be the case how does the P.A.Y.E. individual receive their credits if they have at any time during the year imported items for personal use? To date Customs does not seem to have a method or even a directive to exempt the non-commercial importer from this additional charge.

How do we get our credits then, Mr. Davies, if we are to advance you these sums? Am I to submit the customs document to my employer and retain my credit in my next pay cheque? Or would it be asking too much of you to request that you revisit the ruling and provide Customs with the option of waiving the cess on non-commercial imports?

I am etc,

JAMES CRICHTON

jimbo@bigmailbox.net

19 Corniche Road

Montego Bay

Via Go-Jamaica

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