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GST direction 2012/02: Visitor refund scheme


The Goods and Services Tax (Jersey) Law 2007 makes it the responsibility of the Comptroller of Taxes to administer Goods and Services Tax (GST).

The GST Law allows the Comptroller, by Direction, to make provision for enabling or requiring the remission or refund of GST, or the giving of relief from GST.

This Direction sets out the conditions to be fulfilled to enable the supply of goods purchased by eligible visitors and exported from Jersey to be zero rated for GST purposes.

Legal basis

Article 67(1) of the Goods and Services Tax (Jersey) Law 2007 states: “The Comptroller shall be responsible for the administration of this Law”.

Paragraph 4 (1), Schedule 6 of the Goods and Services (Jersey) Law 2007 states: “A supply of goods shall be zero-rated if the supply – (a) would involve their export from Jersey; …and any conditions imposed by the Comptroller by direction are fulfilled. (2) Those conditions may include conditions as to the minimum or maximum value of the supply or of the goods and as to any other matter."


“Customs” means the States of Jersey Customs and Immigration Service.

“Visitor Refund Scheme” means the conditions imposed by the Comptroller of Taxes in Direction 2012/02 to enable a supply of goods to be zero-rated under the provisions of Paragraph 4 (1), Schedule 6 of the GST Law.

“Visitor Refund Scheme form” means a pre-printed serially numbered 4-part form which is required to be completed by both the retailer and the visitor as specified in GST Direction 2012/02.

“GST” means Goods and Services Tax.

“GST Law” means the Goods and Services Tax (Jersey) Law 2007.

“GST Registered” means a person or company registered by the Comptroller of Taxes for GST purposes.

Visitor Refund Scheme: Conditions

The Visitor Refund Scheme allows visitors to Jersey to claim back the Goods and Services Tax (GST) on goods purchased from an approved retailer in Jersey and taken with them as accompanied luggage when departing on commercial flights from Jersey airport.

Approval of Retailers

Retailers who wish to operate the scheme will be required to be approved by the Taxes Office and to enter into a service contract with G4S for inspection and certification services performed at the airport.

A supply of goods will be zero-rated where all the following apply:

  • an eligible visitor purchases goods from an approved retailer
  • the total cost of those goods, including GST, is greater than £300 and sold in a single day
  • the visitor exports the goods within 1 month of purchase
  • the visitor exports the goods in person, travelling on a scheduled or chartered commercial flight
  • upon departure, the visitor produces the goods and a completed Visitor Refund Scheme form for certification in the security controlled departure area at Jersey airport

Eligibility conditions for visitors

An eligible visitor is a visitor to Jersey who:

  1. Has spent less than 365 days in Jersey in the last 24 months before the date of purchase.
  2. Is not a Jersey resident or permanent resident.
  3. Has not in the last 6 months before the date of purchase been at any time employed in Jersey.
  4. Is not a member of the flight or cabin crew of the aircraft on which they are departing from Jersey.
  5. Is 16 years of age or above at the time of purchase of the goods.

Procedure, forms and declarations

Approved retailers will be required to determine eligibility of visitors to use the scheme and will need to complete, in the customer’s presence, a serially numbered Visitor Refund Scheme form containing specified information regarding the goods to be supplied and visitor details.

Both the retailer and the visitor will be required to make declarations on the form.

The form must be produced together with the goods and invoice(s) for certification in the security controlled departure area at Jersey airport. Following certification the form should be returned to the retailer to enable them to make a refund of the GST (less any administration charge that they may make).

Certain supplies are not eligible for the scheme, these include:

  • goods on which no GST has been charged– for example because the goods are already zero rated or are purchased from a retailer who is not GST registered
  • goods bought from a retailer who is not approved to use the scheme
  • services such as accommodation, vehicle rental, catering and tour services
  • consumed goods (goods that have been consumed or part consumed in Jersey, such as alcohol, confectionery, perfume, etc.)
  • means of transport, fuel, goods prohibited from carriage on aircraft.


Where there is evidence of abuse of the relief the Comptroller may at any time withdraw the approval of any retailer and require the payment of any GST that has not been accounted for by way of assessment under Article 75, GST Law.

Article 50, GST Law provides that in the event of a failure to export goods supplied under the scheme or to comply with any condition imposed, the recipient of the supply and any person in whose possession the goods are found in Jersey shall be jointly and severally liable to pay the GST that would have been chargeable on the supply.

Repayment to Visitors

It shall be the responsibility of the retailer to make arrangements for the prompt repayment of any GST relieved as soon as they are in possession of satisfactorily certified documentation. Any enquiries frovisitors regarding repayment must initially be made to the retailer from which the purchase was made.

Right to make future amendments

This Direction shall have effect from 1 September 2012. The Comptroller of Taxes reserves the right, unequivocally, to amend or withdraw, without prior notice, any rules and concessions contained in this Direction.

Expiry date

Expiry date: None

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