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
Three different duties and taxes are collected on imported goods:
- excise duty on alcohol, tobacco and fuel
- 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
- 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 by posting it to Revenue and Goods Control, Customs and Immigration Service, Maritime House, La Route du Port Elizabth, St Helier, JE1 1JD.
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.
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
You can pay online using your debit card or credit card on the
Customs declaration and payment.
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:
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.
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.
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
Once you’re living in Jersey, if you decide to buy household goods from outside the island there’s a 5% GST charge.