Impôts and customs duty receipts
Impôts (excise duty) is applied to imported goods: road vehicle fuel, road vehicles, alcohol, and tobacco. Impôts and customs duty receipts in 2020 were £74.3 million.
Customs and excise impôts duty collected
Source: Customs and Immigration Service,
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In 2020, impôts duty on tobacco raised £23.9 million (32% of the total raised).
Road fuel duty raised £22.6 million (30% of the total raised).
The "other" category covers customs duty applied to all goods that are imported into the Island from outside the EU.
Customs and excise impôt sources of revenue (in £ millions) in
Source: Customs and Immigration Service,
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Numbers have been rounded independently so may not sum to total.
The revenue raised from spirits and tobacco increased by 110% and 89% respectively over the last 10 years.
The "other" category of customs duties increased by 210% over the last ten years, but still comprises less than 1% of the total impôts and customs duties.
Impôt duty receipts by commodity
Source: Customs and Immigration Service,
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Vehicle Registration Duty (VRD) was introduced in 2003 and abolished in May 2008. Vehicle Emissions Duty (VED) was introduced in September 2010.
The "other" category covers customs duty applied to all goods that are imported into the Island from outside the EU.
Quantities of dutiable goods
Between 2021 and 2022:
- the quantity of tobacco imported decreased by 51%, the largest change in any dutiable good
- road fuel imports decreased by 5%
- the quantity of spirits imported decreased by 25%
- cider imports increased by 12% and beer imports increased 9%, and were the only types of dutiable goods to see annual increases
- wine imports decreased by 10%
Quantities of dutiable wine, beer and cider
Source: Customs and Immigration Service,
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Over the last ten years, from 2012 to 2022:
- the quantity of tobacco imported decreased by 62%, the largest change in any dutiable good
- cider imports decreased by 18%, while beer imports decreased by 5%
- the quantity of road fuel imported decreased by 16%
- wine imports decreased by 5%
- spirit imports increased by 4%, the only increase over this period
Quantities of dutiable spirits
Source: Customs and Immigration Service,
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Quantities of dutiable tobacco
Source: Customs and Immigration Service,
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Quantities of dutiable road fuel
Source: Customs and Immigration Service,
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Goods consignments, traders and declarations
Following the introduction of goods and services tax (GST) on 1 May 2008, there were very sharp rises in the number of imported goods consignments subject to import duty or tax in 2008, increasing 67-fold over the previous year. 2008 also saw a 19-fold annual increase in approved traders, and the number of customs declarations doubled.
All of these quantities contiued to rise; since 2009, there has been a 113% increase in goods consignments subject to import duty or tax, a 52% increase in approved traders, and a 157% increase in customs declarations.
Goods consignments imported subject to import duty or tax
Source: Customs and Immigration Service,
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Customs approved traders
Source: Customs and Immigration Service, download the chart data
Customs declarations
Source: Customs and Immigration Service,
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