Declaring household goods
You must declare any household goods you are bringing with you to the Jersey Customs and Immigration Service (JCIS).
Fill in the importer’s declaration form to declare your goods and to claim any tax reliefs.
Importer's declaration form JCE 185
Circumstances where relief on GST / VED could be applied
There are certain circumstances where you could qualify for relief on goods and services tax (GST) on your personal belongings and / or vehicle excise duty (VED) on your vehicle.
The personal property considered for relief is only applicable to the person who is changing residence or transferring personal property from a secondary residence. This personal property might be in the form of:
- household effects
cycles, motorcycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes
household provisions appropriate to normal family requirements
household pets and saddle animals
portable instruments of the applied or liberal arts for a trade or profession
There is no relief on items of a commercial purpose.
Application and authorisation for relief on GST
Application and authorisation for relief on GST for imported goods can be made for where:
- the property has been in your possession at your former, normal place of residence for a minimum of six months prior to the date when you cease to have your normal place of residence in the country of departure
- the transfer of property is from a secondary residence outside of Jersey to a principal residence in Jersey. The property must have been in your possession and at your secondary place of residence for a minimum of six months prior to the date you import the property into Jersey
- the goods are intended for the same use as previously, at your new normal place of residence
- your normal place of residence has been, for a continuous period of at least 12 months, outside of Jersey, or if your principal place of residence is in Jersey, but you own a secondary residence outside of Jersey
Conditions of use
There are certain items / situations where special conditions are relevant:
- no relief is available for tobacco or tobacco products, alcoholic beverages, commercial means of transport or articles for use in a trade or profession other than portable instruments of the applied or liberal arts
- property granted relief on change of residence or property transferred from a secondary place of residence must not be lent, hired, sold, given as security or given away without the prior notification to JCIS. Should there be a disposal on any goods afforded for this relief within 12 months of the relief being given, GST will be charged on the value of those goods at disposal, as acceptable to the JCIS
- should you wish to make use of the change of residence relief for your personal property to be imported into Jersey prior to taking up residence you may do so, providing you take up actual residence within six months of the importation and security for the payment of GST is given to the satisfaction of the Agent of the Impôts, determined with reference to the liability to GST
- if it is considered that property transferred from a secondary place of residence has deliberately been placed in storage at the secondary residence for a period of six months prior to importation to avoid GST no relief shall be granted
If conditions of relief are not complied with, authorisation will be refused. Where there is evidence of deliberate abuse of the relief, penalties under the GST Law or Jersey Customs Law, will apply.
Applications can be made up to six months before import by making either a CAESAR declaration or an oral or written declaration.
If on arrival, there were no JCIS Officers available, you must make the declaration within three clear days of the importation.
Qualifying for relief
If you qualify for relief, you will need to complete a customs declaration online or by coming to Maritime House with:
- photo ID (driving licence or passport)
- registration document (usually V5C which include CO2 and / or CC information)
- invoice for vehicle or a recent valuation
- ferry ticket for bringing the vehicle to Jersey
Vehicle emissions duty (VED)
Goods and services tax (GST)
Customs and Excise System for Administration of Revenue
Appealing against refusal of relief
If you are refused relief on GST / VED, you can appeal to the Assistant Director of the Revenue & Goods Control Section. You will need to outline the circumstances of the appeal along with supporting evidence / documentation. This must be done within one month of the decision being made.