GST Frequently Asked Questions on Importing Goods
Click on the frequently asked question below to go to the answer
Are all imported goods liable to GST?
Does liability to GST mean that my goods will be detained by Customs on importation? Can I apply for Customs approved trader status if I am a private importer? Will there be any difference between goods imported by post and those brought in as freight? Will GST be payable as well as other customs and excise duties (such as the duties on alcohol and tobacco products)? Will there be a concession for low value consignments? What will happen when my goods arrive in the Island? If my goods are held what will I need to do? What can I do if I do not have a computer? Can someone else make an import declaration on my behalf? Can I make an entry and pay for the goods before they arrive? Can I reclaim GST if I return goods?
How can I find out more about GST? Are all imported goods liable to GST? Yes. The GST legislation imposes GST on all goods arriving in Jersey , except in a few cases where relief may be given. For further details see ‘
Will there be a concession for low value consignments?’ and
Expanded Customs Reliefs.
Does liability to GST mean that my goods will be detained by Customs on importation?
Under normal circumstances goods will not be released from Customs control until all duties and taxes have been paid, for details see ‘If my goods are held what will I need to do?’.
However, special fast track arrangements for the clearance of goods have been put in place for regular or large scale importers who qualify as Customs Approved Traders. An information booklet 'Fast Track System for Imports by Customs Approved Trader ' concerning these procedures, can be accessed here. To apply for Customs approved Trader status it will be necessary to create a Customs Approved Trader account (external website). We have also produced a Guide for Private Importers.
Can I apply for Customs approved trader status if I am a private importer?
The Customs-approved trader scheme is available to private importers, providing they can demonstrate that they make regular or large-scale imports and are able to make declarations and payments on-line. Those importers who wish to be considered as Customs-approved traders should create a Customs Approved Trader account. Further information will be sent to them in due course.
Will there be any difference between goods imported by post and those brought in as freight?
No. Parcels will be deemed to be the same as freight received at the docks or airport and both will be subject to Customs controls.
Will GST be payable as well as other customs and excise duties (such as the duties on alcohol and tobacco products)?
Yes. For the purposes of GST, the value of a consignment includes the cost of packaging, insurance and freighting (CIF value) plus any duties. GST will be charged on this total value.
Will there be a concession for low value consignments?
There is a de minimis value of £12 of duties and GST on a single consignment at or below which charges may be waived at the discretion of the Agent of the Impôts. It is emphasised that the application of the de minimis waiver is concessionary and will not normally applied to goods consigned to commercial importers.
It is a waiver for customs purposes overall and does not relate exclusively to GST, but rather is a de minimis for the sum of all customs charges i.e. customs duty, excise duty and GST. Of course, if GST is the only tax applicable in any one charge, then goods up to the value of £400.00 may be imported without payment of tax.
Here are 2 examples to illustrate this point:
EXAMPLE 1
Clothing imported from outside the EU, valued at £90 + £5 postage would attract a TOTAL charge as below:
Value of goods £ 90.00
Postage £ 5.00
CIF value £ 95.00
Customs duty @ 12% £ 11.40
Value for GST £106.40
GST @ 3% £ 3.19
Total charge £ 14.59
EXAMPLE 2
Clothing imported from within the EU valued at £350 + £25 freight charges would benefit from the de-minimis as below:
Value of goods £350.00
Freight £25.00
CIF value £375.00
Customs duty Nil
Value for GST £375.00
GST @ 3% £11.25
Total charge Nil
These examples illustrate how low value goods can attract a Customs charge in excess of the de minimis level and why it is misleading to express the de minimis as a goods value.
If a consignment is made up of a number of items and the collective amount of duties and GST is above the de minimis limit, the duties and GST will be levied as though the consignment were a single item.
What will happen when my goods arrive in the Island?
You will be notified by the relevant shipping or airline company if your goods have been held by Customs and provided with a Consignment Line Code (CLC) which will enable you to declare (and if necessary pay for) your goods on-line.
If my goods are held what will I need to do?
You will need to make an on-line declaration direct to the Customs Service. When a charge is due there will also be a facility for on-line payment using a debit card as well as alternative means of paying in person at the States Treasury or the Customs Headquarters at Maritime House, La Route du Port Elizabeth , St Helier.
What can I do if I do not have a computer?
You can use any public-use computer to make a declaration. Alternatively you can visit the Customs Headquarters where Customs staff can assist you to make your electronic declaration if necessary.
Can someone else make an import declaration on my behalf?
Yes. There will be a facility for Customs approved clearance agents to act on behalf of other parties.
Can I make an entry and pay for the goods before they arrive?
Yes. Facilities will be made available for pre-entry and pre-payment.
Can I reclaim GST if I return goods?
There is a relief from GST for goods that are sent off Island for repair or exchange, subject to satisfactory documentary evidence. Unless you are registered with the Income Tax Office for GST purposes, once you have imported an item you cannot reclaim the GST.
How can I find out more about GST?
Copies of the Goods and Services Tax ( Jersey ) Law, 2007 and the GST Regulations can be found on the Legislation pages and will be available for inspection at the States Bookshop, the Customer Service Centre at Cyril Le Marquand House in The Parade, St Helier and the Public Library.
If you have any queries or concerns relating to Customs matters, you should contact the Customs GST Project Team at customs.gst@gov.je
The States of Jersey Income Tax Office has also published a series of information leaflets to assist the business community and the general public. These are available in hard copy from the Customer Service Centre at Cyril Le Marquand House.
