Bauxite and Alumina Industries Encouragement Act
Under this Act, a business engaged in the mining of bauxite or the production of alumina in Jamaica automatically qualifies for import duty concessions on capital goods, lubricating oils, grease and other chemicals.

Petroleum Refinery Encouragement Act
This Act provides a registered oil refiner of petroleum products with relief from customs duties and general consumption tax on imported articles used in the construction, manufacture and operation of the refinery. In addition, the company is entitled to relief from income tax, including that on dividends paid to shareholders for a period of up to seven years. After this, the company has six years to carry forward net losses incurred during that period.