Customs and GST
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A 3% Goods and Services Tax has been introduced in the Island. Since its introduction the majority of goods and services imported, or supplied for use or benefit within the Island became liable for the Tax.
GST is collected by the Customs and Immigration Service on behalf of the Comptroller of Income Tax, who is responsible for the administration of the GST Law. Anything that is sent to you by post, courier, or freight, or which you import as accompanied baggage, is liable to GST at a rate of three per cent of its value. Except where special arrangements exist, goods will not be released from Customs control until all charges have been paid. For advice on importing goods under Jersey’s GST regime and details of GST relief or concessions for private or commercial importers see either the GST Frequently Asked Questions On Importing Goods or the parcel descriptions for personal imports
The Income Tax Office has also produced a series of information booklets and leaflets for businesses and consumers concerning all aspects of the application and administration of GST. |
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APPROVED TRADERSAs outlined in the
GST FAQs on Importing Goods, special arrangementsexist for regular or large scale importers for the fast track clearance of goods. To qualify for this concession, importers must apply to become a
Customs Approved Trader. Please see the relevant terms and conditions below. This status has a number of benefits, one being your goods will be cleared directly on arrival and allowed to proceed to your place of business. To find out more see our
Customs Approved Trader booklet We also have a
Guide for Private Importers.
We have a dedicated
Customs email address for GST specific questions:
customs.gst@gov.je otherwise the team at Maritime House will be happy to assist you with your enquiries. The dedicated customs GST Help line is
447977
If you have any unanswered questions on GST please call the GST Help Desk on (01534) 440555 or email
gst@gov.je If you need more help we can arrange to visit you at your business premises to discuss your specific questions.
Terms and Conditions:Approved General Importer.pdfApproved Alcohol and Tobacco Importer.pdfApproved Bond Operator.pdfApproved Clearance Agent.pdfApproved Excise Producers (Conditions for Excise Licences).pdfApproved Hydrocarbon Importer.pdfApproved Premises Operator.pdfApproved Shipping Line or Airline.pdfApproved Household Removal Operator.pdfApproved Relief Claimant.pdf
Directives relating to Terms and Conditions:
Agent's Directive No1.pdf
Agent's Directive No3.pdf
Agent's Directive No4.pdf
Agent's Directive No5.pdf
Log into your Customs Account:
CAESAR II
Additional Forms:
IMPORTERS DECLARATION IN RESPECT OF PERSONAL/HOUSEHOLD EFFECTS
2008 REVENUE RATES