JAMAICA CUSTOMS/TRADE BOARD LTD. PROCEDURES FOR IMPORTED MILK POWDER POST-ENTRY AUDIT SYSTEM

    

 

INTRODUCTION

Cabinet Submission MCST No. 27/03 on Reform of Tariff Regime and Import Procedures for Imported Milk Powder mandated the Trade Board Limited (TBL) to manage a verification process of importers of milk powderin consultation with the Dairy Development Board and the Customs Department.

BACKGROUND

Bona fide manufacturers of milk powder will be granted duty concession under the new regime on the basis the that products are used as raw material in the production of a final good and not disposed of otherwise. In addition certified importers will have approved quantities to import the product.

OBJECTIVE OF THE VERIFICATION PROCESS

Importers of milk powder will be subject to a post-audit of their manufacturing plant to ensure that they are complying with the regulations governing the new regime. The quantities imported will be checked against pre-determined usage levels to verify any variance in the standards as determined by the pre-entry verification conducted by Trade Board Limited (TBL).

VERIFICATION PROCESS

All importers and/or manufacturers will be subject to a post-audit to be conducted by Customs and TBL. The verification process is designed to determine compliance with the requirements of the regime and will be conducted as follows:

  • Ensure that the importer has complied with all the statutory requirements and maintains proper accounting records;
  • Ensure that the importer and/or manufacturer present his accounting and production records for inspection by Customs and TBL. In addition all manufacturers are required to maintain the attached Customs Post-Audit Spreadsheets.