In order to be considered a Returning Resident under the laws of Jamaica, and benefit from the concessions relating to personal and household effects and/or tools of trade, you must satisfy the following conditions:
- Be a Jamaican national who is eighteen (18) years old;
- Have been resident overseas for not less than three consecutive years;
- Be returning to Jamaica to reside permanently.
Three special cases have been identified:
- Non-Jamaican male spouses of women who qualify as Returning Residents will be afforded the same concessions as their wives. This provision had previously applied only to non-Jamaican female spouses of Returning Residents.
- Students who are eighteen (18) years old and who have studied abroad for more than one (1), but less than three (3) years will qualify for concessions with respect to tools of trade and personal and household effects.
- Jamaicans who gave up their citizenship (and can provide proof of that previous status) who wish to return home will be granted the status of a Returning Resident, with the attendant benefits.
Your eligibility for concessions as a Returning Resident is formally established by the Department of Customs and Excise. This must be done after your arrival in Jamaica, and before you begin the process of clearing your personal and household effects and/or tools of trade.
Source Jamaican Embassy