Duties and taxes on imported goods
What taxes do I have to pay when I import goods into Jersey?
We collect 3 different duties and taxes on imported goods:
- Goods and Services Tax (GST) at 5%
- excise duty on alcohol, tobacco and fuel
- common customs tariff (CCT) on all goods imported from outside the EU
How do I declare and pay for my goods before they arrive in Jersey, or if they are detained?
- if your goods are imported by freight, your shipper will notify you of the Consignment Line Code (CLC) reference number for your goods
- you can then either visit the Customs declaration and payment website and make your declaration and payment on line or you can come to our office at Maritime House and make your declaration in person
- you will need to know the value of your goods and the freight costs incurred. If you have any evidence of payment to support the declared value of the items this may speed up the declaration process
- as soon as your declaration has been made and any duties or GST paid, your shipper will be made aware immediately that your goods can be released
Customs declaration and payment website
How does Jersey Customs and Immigration Service charge GST on imported goods?
GST is charged on imported goods at the rate of 5% upon the value of the goods at import. The import value is the sum of the cost of the goods, plus any shipping charges and insurance costs.
Other duties or taxes paid are taken to be part of the value of the goods and so GST is charged on top of these duties or taxes.
How does Jersey Customs and Immigration Service charge excise duty on alcohol or tobacco?
Excise duty is charged according to the quantity of alcohol or tobacco imported.
Excise duty rates
How does Jersey Customs and Immigration Service charge duty on goods imported from outside the EU?
Customs duty is charged according to what the goods are and where they are imported from. To get an idea of how much you may need to pay, please go to the simplified tariff or contact us.
There is currently an additional 15% duty charged on certain items imported from the USA. To see what these items are please go to the full list below.
Simplified tariff on Business Link website
Additional import duty on goods from the USA on HM Revenue and Customs website
Do I still have to pay if I only import low value goods?
If the sum of any GST or duty is £12 or less, we have the discretion to waive the charge.
If your goods cost no more than £240 (including shipping etc) and there are no other duties or taxes involved, other than GST, then you will not normally be charged.
This does not apply to approved traders.
What is an approved trader?
An approved trader is a regular importer authorised by us to receive imported goods under fast track clearance arrangements. You can apply to become an approved trader online.
Becoming a Customs approved trader (taxes and your money section)
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. This value will include all freight charges and insurance costs incurred when shipping the car to Jersey.
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.
How do I declare goods to Jersey Customs and Immigration Service when I arrive in Jersey?
If you are arriving as a passenger, please go to the ‘red point' and speak to an officer. If an officer is not available to deal with you, please go to our website and make a voluntary declaration or alternatively you can contact us.
Customs declaration and payment website