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L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

GST quick guide

​​For customers

What is GST?

The Goods and Services Tax (GST) is a tax on sales of goods and services in Jersey.  GST is charged at 5% on the majority of goods and services supplied in Jersey for local use, including imports. 

GST taxed on goods and services

Is GST collected on goods I buy online or overseas and have couriered into Jersey?Yes, on goods worth £240 or m​ore (including any freight costs)​. For Customs to release the goods, you (or your supplier) must declare the value and pay any GST owed.

Importing goods and paying GST
How long do I have to pay GST on imports? You have three days from when the goods arrive in Jersey. If you do not pay within three days it is likely to take longer to clear your goods through Customs.
How do I pay GST on goods I've bought from a company in Jersey? As the customer, GST will be added by your Jersey supplier and clearly shown on your invoice - you don't need to do anything.
I am landing in Jersey with goods in my luggage. What should I do? If you're on a commercial flight or ferry and their total import value is £390 or more then go to Customs' ‘red point' and the port and speak to an officer. If you're on a private flight or ferry and the total import value is more than £270 then make a voluntary declaration.

Importing goods and paying GST
How do I know what GST applies to?GST is charged on most goods and services in Jersey. You will know if you have been charged GST from your invoice or receipt.

GST taxed on goods and services
Can I reclaim GST on goods I have bought in Jersey when I leave? If you are a visitor, not a resident, and are leaving on a scheduled flight, then you can claim it back at Jersey Airport.

GST refunds for visitors to Jersey
Do I get charged GST on the VAT I pay on goods imported from the UK?Yes, VAT is considered part of your goods' total value, and you must pay GST on the total value to have goods released from Customs. If you can show that the VAT has been refunded to you, the GST on the VAT will be refunded.
How do I appeal against an issue with GST on goods imported into Jersey?You should email Customs setting out why you are challenging it.

Email Customs

For businesses

​What does the visitor refund scheme mean for retailers?The scheme means you can zero-rate goods worth £300 or more, provided that they are bought by a visitor to Jersey.

GST refunds for Jersey retailers
​How does the GST retail scheme help me?​If you sell a lot of high volume, low value goods, the GST retail scheme enables you to account for your total quarterly sales instead of your individual sales, reducing your accounting and book-keeping costs.

GST retail scheme
​Is GST collected on goods I import into Jersey?​Yes, although how you pay, and whether you benefit from the de minimus depends on whether you're Customs-approved and GST-registered.

How to pay GST
​I am a non-Jersey company importing to a Jersey customer - what do I have to do?​Your customer (the person or company importing the goods or services) must pay GST to Jersey Customs using CAESAR. If the goods are being shipped then they will be held by Customs until they (or you) declare the value and pay the GST. Your customer will need the shipper's Consignment Line Code in order to have the goods released.

Importing goods and paying GST
​As a business, how do I register for GST to import goods?​If you are a Jersey business wanting to create an account with Customs you can do so using CAESAR on the customs website.

Customs website
​How do I pay GST on the sales I've made?​GST-registered businesses collect the tax from their customers and then pay it to the Taxes Office once a quarter. If you are not GST-registered then you cannot charge GST or reclaim the tax.
​Should I be registered for GST?

​If you are a business with a turnover of more than £300,000 then you must register with the Taxes Office.

There are several GST schemes for businesses - can I use more than one?​

Yes. Small businesses using the cash accounting and annual accounting schemes can also use the tour operator and motor trade ​margin schemes (if they are entitled to).

GST annual accounting scheme for small businesses

GST cash accounting scheme for small businesses

​How do I complete my GST return?​Completing your GST return 
How can I find out if a company is GST-registered? ​Their GST registration must be on their receipts and invoices. The Taxes Office does not keep a public list of registration numbers.
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