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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 do I get my goods through Customs?

The way you get through Customs depends on how your goods are arriving and your circumstances:

My goods are being couriered into Jersey If your goods are worth more than £240, you must declare and pay the GST and other duties in order for your goods to be released.
​My goods are being mailed, rather than couriered ​If your goods are worth more than £240, you must declare and pay the GST on the Customs declaration and payment website, CAESAR
I'm arriving by commercial air or sea transport with goods in my luggage If your goods are worth more than £390 (not including duty free allowances), you must go to the ‘red point' and speak to an officer, who will arrange for you to pay the GST.
I'm arriving by private air or sea transport with goods in my luggage If your goods are worth more than £270 (not including duty free allowances), you must make a voluntary declaration on CAESAR when you arrive
​I am moving to Jersey for good ​If you meet certain criteria (listed on this page) then you will not be charged GST on your personal belongings.
​The goods are in Jersey temporarily ​Some goods are exempt if they are only in Jersey temporarily. The category list is on this page.

Duty free allowances

Customs declaration and payment website, CAESAR

Couriered goods

If your goods are being shipped into Jersey by freight:

  • your shipper will declare the consignment value as less than £240, it will not be stopped at Customs, and will be delivered to your final address, or
  • your shipper will notify Customs that the consignment value is £240 or more and it will be automatically detained, or
  • your shipper will not declare the consignment value and it will be stopped at Customs

If your consignment has been detained, to release it you must:

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

You can do this through Customs' online CAESAR system before the consignment arrives in Jersey, or once it has been detained.

How is the GST calculated?

GST is charged at 5% on the value of the goods at import. Customs take into consideration the total invoice, not individual consignments. For example, if your order is for £260, but it arrives in Jersey in consignments that are each valued at £130, 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 have the discretion to waive the GST or duty if it is £12 or less. This means that, if the value at import 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 imports (travel and transport section)

How do I declare the consignment value?

All declarations are made 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's Consignment Line Code (CLC) reference number and its total value, including the freight costs incurred. Your CLC will be provided by your shipper and 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

How do I pay duties or GST?

You can pay:

  • online using BACS or a debit card
  • by sending a cheque by post
  • in person using cash, cheque or debit card

We don't accept credit card payments.

Paying online

You can pay by debit card (but not credit card) via our website CAESAR.
If you are paying via BACS, please contact your bank or building society and give them our bank details:

Bank HSBC
Branch St Helier, Jersey
Account number 21755072
Sort code 40-25-34

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’
  • addressed to 'Revenue and Goods Control – Jersey Customs & Immigration Service'
  • posted to us at:

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

Adjustments to cheques must have a full signature by the side of the adjustment, initials are no longer acceptable. If a cheque is received with only an initialled adjustment it will be returned as unpaid and may incur a bank charge.

Please double check that the following details are correct on your cheque before you give it to us:

  • cheque is made payable to ‘Treasurer of the States’
  • written amount and figure in the amount box match
  • cheque is signed and dated

As soon as your declaration has been made, and duties and GST paid, your shipper will be immediately informed that your goods can be released.

Download basic instructions on how to make your Customs declaration (size 31kb)
Customs declaration and payment website, CAESAR

How to make the process quicker

You may be able to speed up the process by declaring your consignment before it arrives in Jersey by:

  • creating an online Customs account through CAESAR by clicking on 'create an account'
  • logging on to the CAESAR account holders area, creating a pre-arrival declaration from the declarations menu, and following the steps

Customs declaration and payment website, CAESAR

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 CAESAR and 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.

Importing goods temporarily without paying GST

You can import goods temporarily without paying GST if they fall into one of the following categories:

  • 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 won't have to pay GST. Please contact us on +44 (0) 1534 448088 to check.

While you won't be required to pay GST, you will be required to pay a security before temporary import relief of GST is granted. Customs will instruct you how much this will be.

If you have paid security, you must declare when your goods have been exported from Jersey. Once you've done this and we are satisfied that the exportation has occurred, your money will be refunded.

When can I claim temporary import relief on GST?

You can declare your goods before they arrive in Jersey, or when they arrive and are detained by Customs.

To declare temporary import relief you will need to create an account on CAESAR and claim it as part of your import declaration. Alternatively, you can contact Customs.

Customs declaration and payment website, CAESAR

Can I change my mind and import the goods permanently?

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

I am moving to Jersey - do I have to pay GST or customs duty on my household effects / car?

If you are changing residence, you will not be required to pay GST or customs duty on any household effects / car you import (other than alcohol and tobacco products) so long as:

  • your normal place of residence has been outside Jersey for a continuous period of at least 12 months
  • the effects have been in the possession of you, or your family, for six months; and
  • you do not dispose of them in Jersey for one year after their arrival

Whoever is travelling to Jersey with the goods needs to have a completed importers declaration form in respect of personal household effects ready for inspection at the point of importation.

Download importer's declaration form JCE185 (size 21kb)



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