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Customs and immgration personCustoms and immgration person

Customs and import duties

You’re required to declare any household items that you bring with you when you arrive in Jersey. As well as household belongings such as furniture and electrical items, this also includes spirits, wines and tobacco. It’s worth checking what goods are prohibited or restricted as these also need to be declared.

What you pay duty on

Airport customs

Three different duties and taxes are collected on imported goods:

  1. excise duty on alcohol, tobacco and fuel
  2. Common Customs Tariff (CCT). This is charged on all goods imported from outside the European Union (EU). You can look up how much you'll need to pay on the Trade Tariff page on the GOV.UK website
  3. Goods and Services Tax (GST) at 5% is calculated on the combined value. If the combined value of your goods is over £240, you must declare and pay the GST and any excise duties (if applicable). This includes:
    • the purchase price / goods value at import
    • insurance, commission, packing and freight
    • all taxes and duties applied before and on arrival, such as VAT, CCT and excise

What you pay duty on

Declaring household goods on arrival

You must declare any household goods you’re bringing with you by filling in the importer's declaration form and submitting it either by emailing Customs or in person at Customer and Local Services at La Motte Street, St Helier, JE4 8PE.

This can be co-ordinated with your removal company / shipper or you can fill in the importer’s declaration form yourself to declare your goods and to claim any tax reliefs.

Importer's declaration form

Your shipper will give you a Consignment Line Code (CLC) reference number so you can make a declaration and pay online. If you prefer to pay in person, you can visit Customs and Immigration at Customer and Local Services at La Motte Street with your CLC number.

Before you declare and pay for your goods, you should have an invoice detailing the goods, including:

  • the value of the goods
  • the freight cost
  • proof of payment
  • the shipping costs

As soon as you have declared and paid for your goods, your shipper will be notified immediately and your goods will be released.

Alternatively, you can declare and pay for your goods before they arrive by creating a pre-arrival declaration online.

Customs declaration and payment

Paying GST and duties

GST and duties form

You can pay online using your debit card or credit card on the Customs declaration and payment.

You can also pay in person at Customer and Local Services, Philip Le Feuvre House, La Motte Street, St Helier, JE4 8PE using cash, cheque or debit card.

Paying GST and importing goods

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.

Personal property considered for relief is only applicable to the person who is moving. If you're transferring personal property from a secondary residence you may also qualify for relief. 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

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 where:

  • the property (goods) has been in your possession at your former, normal place of residence for a minimum of 6 months prior to the date when you cease to have your normal place of residence in the country of departure
  • the transfer of the property (goods) is from a secondary residence outside of Jersey to a principal residence in Jersey. The property (goods) 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

GST law, regulations and directions

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
  • property granted relief on change of residence or goods transferred from a secondary place of residence must not be lent, hired, sold, given as security or given away without the prior notification to Jersey Customs and Immigration Service (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 6 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’s considered that goods transferred from a second residence has deliberately been placed in storage at the second residence for a period of six months prior to importation to avoid GST, no relief shall be granted

Applications can be made up to 6 months before import by making either a CAESAR declaration or an oral or written declaration.

If on arrival, there are no JCIS Officers available, you must make the declaration within 3 clear days of the importation.

Penalties

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.

Qualifying for relief

If you qualify for relief, you’ll need to complete a customs declaration online or in person at Customer and Local Services, Philip Le Feuvre House, La Motte Street, St Helier JE4 8PE

You'll need:

  • photo ID (driving license 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

Claim relief online

Goods and services tax (GST)

Appealing against refusal of relief

If you’re refused relief on GST / VED, you can appeal to the Assistant Director of the Revenue and Goods Control.

You’ll need to outline the circumstances of the appeal along with supporting evidence / documentation. This must be done within one month of paying the GST.

Applying for a GST refund​​

We will refund GST and other customs duties on an imported item if it's not fit for purpose or damaged. You can apply for the refund when the item has been returned.

Only GST refunds (including any VAT) in excess of £12 will be processed.

You'll need to give us the following:

  • evidence of the item being returned (for example, confirmation of postage)
  • an original invoice when purchased
  • confirmation from the supplier that you have been reimbursed

Goods ​can be returned to the supplier up to 3 months from the date of arrival.

You must make your refund application in writing, either by email or post, within one month of the date the goods are returned.

GST law, regulations and directions

Importing new items

How to go through customs sign posting

Once you’re living in Jersey, if you decide to buy household goods from outside the island there’s a 5% GST charge.

Goods imported from outside the EU and UK may have additional import charges.

Paying GST and importing goods


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