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Importing goods and paying GST

When you import goods, you must declare their value to Customs and pay any GST and other duties.

​​​How to get your goods through Customs

Duty Free Allowances for Jersey (travel and transport section)

Customs declaration and payment website, CAESAR

My goods are being couriered to Jersey from the EUIf the combined value of your goods and shipping costs are over £240, you must declare and pay the GST and other duties before your goods can be released.
​My goods are being mailed (not couriered) from the EU​If your goods are worth more than £240, you must declare and pay the GST on the Customs declaration and payment website.
​My goods are arriving from outside the EUIf your goods are arriving from outside the EU you may be liable to Customs duties. Please contact Customs on 01534 448088 or rgc@gov.je for further details.
I'm arriving by commercial air or sea transport with goodsIf your goods are worth more than £390 (not including duty free allowances), you must declare your goods to a Customs officer on arrival or alternatively voluntary declarations can be made online.
I'm arriving by private air or sea transport with goodsIf your goods are worth more than £270 (not including duty free allowances), you must make a voluntary declaration on the Customs declaration website. Declaration can be completed before or at the point of import.
I am moving to Jersey permanently

​If you meet certain criteria you will not be charged GST on your personal belongings. GST relief should be applied for prior to or at the point of import.

Please see the following pages:
Moving to Jersey and declaring household goods (life events section)
Moving to Jersey and declaring a Motor Vehicle (life events section)

​The goods are in Jersey temporarily​Some goods are exempt if they are only in Jersey temporarily. The category list is on this page. GST relief should be applied for prior to or at the point of import.

Couriered / freight goods

If your goods are being shipped into Jersey by freight:

  • and the value is less than £240, it will not be stopped at Customs, and will be delivered to your final address
  • if the value is £240 or more, it will be automatically detained
  • if your shipper has not declared the value it will be detained

To release detained goods you must:

  1. declare the value
  2. pay Customs the outstanding tax and duty (if there is any)

You can do this through Customs' online CAESAR system before the goods arrive in Jersey, or once they have been detained.

Customs declaration and payment website, CAESAR

GST and how it is calculated

GST is charged at 5% on the value of the goods and freight charges at import.

Customs look at the total invoice, not individual consignments. For example, if your order is for £260, but it arrives in Jersey in consignments valued at £130 each, Customs will assess the invoice total that you paid and you will be liable for GST because it is above £240.

The import value includes:

  • the value of the goods
  • the total shipping costs
  • insurance costs
  • any excise duty on alcohol, tobacco and fuel that the consignment attracts
  • any common customs tariff attracted (if the goods are imported from outside the EU)

Customs can waive the GST or duty if it is £12 or less. This means that, if the import value is no more than £240, and there is no excise duty or common customs tariff, your shipper will be told immediately that your goods can be released.

Duties and taxes on imported goods (travel and transport section)

Declaring the consignment value

You must make your declaration online. You can either visit the Customs declaration and payment website, CAESAR, or our Maritime House office where we will guide you through the online process.

You will need your Consignment Line Code (CLC) reference number and the total value of your goods (including the freight costs). Your shipper will give you your CLC. If you have evidence of payment to support the declared value it may speed up the declaration process.

Download basic instructions on how to make your Customs declaration (size 31kb)

Customs declaration and payment website, CAESAR

Methods of paying duties or GST

You can pay:

  • online using BACS or a debit card
  • by sending a cheque by post (before you receive your goods)
  • in person using cash, cheque or debit card

Credit card payments are not accepted.

Paying online

You can pay by debit card via our website CAESAR.

If you are paying via BACS, please contact your bank or building society and give them our bank details:

BankHSBC
BranchSt Helier, Jersey
Account number21755072
Sort code40-25-34

Download basic instructions on how to make your Customs declaration (size 31kb)

Customs declaration and payment website, CAESAR

Paying by post or in person

You can use a cheque or debit card to pay by post or at our Maritime House office. We do not accept debit card payments over the telephone.

Cheques should be made payable to ‘Treasurer of the States’ and sent to:

Revenue & Goods Control
Jersey Customs & Immigration Service
Maritime House
La Route du Port Elizabeth
St Helier
Jersey
JE1 1JD

If you make an adjustment to your cheque, you must sign in full next to it (initials are no longer acceptable). If you initial it, your cheque will be returned as unpaid and you may get a bank charge.

Please check that the following details are correct on your cheque:

  • it is made payable to ‘Treasurer of the States’
  • the written amount and figure match
  • you have signed and dated it

Once you have made your declaration and paid duties and GST, your shipper will be told immediately that your goods can be released.

Download basic instructions on how to make your Customs declaration (size 31kb)

Customs declaration and payment website, CAESAR

Speeding up the process

You may be able to speed up the process of releasing your goods. You can declare your consignment before it arrives in Jersey by:

  • creating an online Customs account on CAESAR
  • logging on to the CAESAR account holders area and creating a pre-arrival declaration

Customs declaration and payment website, CAESAR

Refunds

Refunds of GST / or other Customs duties on an imported item not fit for purpose or damaged can be applied for if the item has been returned.

We require:

  • evidence of the item being returned (ie. confirmation of postage)
  • an original invoice when purchased
  • confirmation from the supplier that you have been reimbursed

Goods can be returned to the supplier up to 3 months from the date of original importation.

Refund applications must be in writing to Customs within 1 month of the date the goods are returned.

Contact details: Jersey Customs & Immigration

GST, law, regulations, directions - 2009/02

Appealing against paying GST on my imported goods

You can appeal to the Assistant Director of the Revenue & Goods Control Section at rgc@gov.je. You will need to outline the circumstances of the appeal along with supporting evidence / documentation, this must be done within one month of the decision being made.

GST, law, regulations, directions

Paying GST on imports that are not being couriered

Goods arriving by post

If your goods are being sent via the mail system and are liable for Customs duties, visit the CAESAR website. You should create a voluntary declaration from the declarations menu and follow the online steps.

Whenever you make a payment, please quote your Jersey Customs & Immigration Service invoice number and your name.

Customs declaration and payment website, CAESAR

What will I pay if I import a car into Jersey?

If you import the car from within the EU, the vehicle will be liable to GST at 5% charged on its value at import, including all freight charges and insurance costs.

If you import the car from outside the EU, customs duty and GST must be paid.

You will not be able to register your vehicle with the Driver and Vehicle Standards Department until Customs clearance has been made and the relevant duties paid.

Moving to Jersey with your motor vehicle (life events section)

Registering your vehicle in Jersey (travel and transport section)

Importing goods temporarily without paying GST

You can import goods temporarily without paying GST if they are:

  • samples for demonstration
  • goods imported for approval with a view to sale (including animals)
  • animals owned by a person outside Jersey (eg race horses)
  • goods for exhibition or for use at a public event
  • professional equipment owned outside Jersey (eg tools of trade)

There may be other categories where you may not have to pay GST. Please contact us on +44 (0) 1534 448088 to check.

If you are not required to pay GST, you must pay a refundable deposit before temporary import relief of GST is granted. We will tell you how much this will be.

If you have paid a refundable deposit, you must declare when your goods have been exported from Jersey. Once you've done this and we are satisfied that the goods have been exported by providing proof of the goods leaving the Island, your money will be refunded.

Temporary import relief on GST

If you wish to claim temporary import relief before importation on your goods you can do so by creating an account on the Customs website and completing a Customs declaration.

Alternatively, you can declare your goods when they have been detained by Customs.

Customs declaration and payment website, CAESAR

Changing to a permanent importation

​As soon as you decide not to export your goods you must let Customs know. You will need to pay GST immediately.



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