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 has attained the age of eighteen (18) years;
- Have been resident overseas for not less than the past 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 have attained the age of eighteen (18) years who have studied abroad for more than one (1), but less than three years will qualify for concessions in respect of tools of trade; some normally dutiable items which may be new or used; and used 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.