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GST direction 2023/02: Relief from GST for returned goods

​The following Direction is made by the Comptroller of Revenue using powers given to him under Article 56(2), Goods and Service Tax (Jersey) Law 2007 (as amended).  This Direction shall have effect from 1 July 2023 and replaces Direction 2020/06 which is withdrawn from that date. Direction 2023/02 has no expiry date.  

This Direction establishes a facility for the refund of Goods and Services Tax (“GST”) paid directly by a private individual on goods imported by that private individuals where those goods are subsequently returned to the supplier.

Where GST is charged by an online retailer or online marketplace this direction is not applicable. 

Conditions where GST can be refunded

This Direction allows for GST to be refunded where all the following conditions are met:

  1. The importation is by a natural person.

  2. The importation was not in the course or furtherance of a business carried on by the importer or by any other person.

  3. GST was paid by the private individual at the time of importation.

  4. The goods are returned to the provider of the goods in the same state (save packaging) as when they were imported to Jersey and within 3 months of the date of importation.

Provided these conditions are satisfied, an application may be made to Jersey Customs and Immigration Service (“Jersey Customs”) for a refund of GST paid at the time of importation on the goods returned.

Form of application

An application for a refund of GST under this Direction may only be made:

  • by the individual who imported the goods for which a GST refund is sought
  • by email to rgc@gov.je or in writing to Jersey Customs & Immigration Service, Maritime House, St Helier, Jersey JE1 1JD and contain the heading “Refund of Import GST”
  • within 1 month of the date on which the goods are despatched from Jersey

Content of application

An application must contain all the following information:

  1. A brief description of the goods returned.
  2. Whether the whole consignment was returned
  3. The Import Declaration number for the original import from Jersey Customs’ CAESAR II system.
  4. The amount of GST paid on the original import.
  5. The amount of GST to be refunded.
  6. The date and means of despatch from Jersey with a copy of relevant evidence such as the certificate of posting, way bill or the carrier’s invoice.
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