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Government of Jerseygov.je

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

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Paying GST for online shopping

GST changes from Saturday 1 July 2023

  • The GST de-minimis value reduces from £135 to £60 from Saturday 1 July 2023.

  • If the retailer is GST registered you'll need to pay GST to the retailer when you buy your goods regardless of the total value of your order.

  • If the retailer is not registered you'll pay GST when the goods arrive in Jersey, only on orders of £60 or more.

Declare your goods and pay GST and customs duties

The shipping company delivering your goods will send you a Tracking Reference (also called CLC) so you can declare and pay GST and customs duties online.

Once you have declared and paid, the shipping company will be notified and your goods will be released. Customs do not hold your goods.

Pay for GST and customs duties

You can also declare and pay for your goods before they arrive in Jersey. You need to create an account on CAESAR to do this.

Pre-arrival Declaration Guide for goods imported from the customs union

Pre-arrival Declaration Guide for goods imported outside the customs union (third countries)

Watch CAESAR pre-arrival declaration guide on YouTube.

Pay by bank transfers

You can pay for GST by bank transfers. Make sure you provide your invoice number in the payment reference.

Account name: Government of Jersey Customs or GOJ Customs
Bank: HSBC
Branch: St Helier, Jersey
Account Number: 21755072
Sort Code: 40-25-34

Pay by cheque

You can pay for GST by cheque. Make sure you provide your invoice number on the cheque as reference.

Make your cheque payable to the 'Treasurer of the States' and send it to:

Revenue and Goods Control
Customs and Immigration Service
Maritime House
La Route du Port Elizabeth
St Helier
Jersey
JE1 1JD

Return goods and apply for a GST refund

If you return goods to a GST registered overseas retailer they’ll include the GST amount in your refund.

If the retailer is not registered for GST you'll need to apply for a GST refund.

Apply for a GST refund

You can apply for a GST refund, or other customs duties, for goods you return to overseas retailers. You must wait until you have sent the item back to apply.

If the item was part of a shipment with other goods, your application can be refused if the value of the item you return is less than the de-minimis.

To apply for a GST refund you need:

  • proof that the item has been returned. For example, postage confirmation
  • the original invoice from when you bought the item
  • refund confirmation from the retailer

You can return goods to retailers up to 3 months from the date of arrival in Jersey.

You have 1 month to apply for a GST refund from the date the goods were returned.

You must make your refund application in writing by post or email to rgc@gov.je.

Relief from GST on returned goods: GST direction 2020/06

How customs duties are charged

You may need to pay customs duties on goods you buy from overseas retailers and get sent to Jersey. This includes online retailers or sales done through magazines or brochures.

If the total value of the goods is £135 or more you’ll need to pay GST. You may also need to pay CCT if you bought the goods from outside the customs union which includes the UK, Guernsey and the Isle of Man.

You do not have to pay GST or CCT if the total value of your goods is less than £135.

You must pay excise duty regardless of where the goods come from or its total value.

If you order multiple items and they arrive together in 1 shipment, we’ll treat this as a single delivery. You’ll be charged GST on the total value of the shipment.

Types of customs duties

GST information for businesses

The de-minimis does not apply to businesses. Businesses must always pay GST. 

If your business trades goods within the customs union which includes the UK, Guernsey and the Isle of Man, see customs approved traders.

If your business trades goods with countries outside the customs union, see customs traders and agents.

GST for organisations

Types of customs duties

There are 3 types of customs duties in Jersey:

  • Goods and Services Tax (GST) at 5%, charged on the total value of your imported goods. The total value includes:
    • the purchase price
    • insurance
    • commission
    • packing and freight
    • all taxes and duties applied before and on arrival, such as VAT, CCT and excise
  • excise duty, charged on alcohol, tobacco and fuel
  • Common Customs Tariff (CCT), charged on all goods imported from outside the customs union, which includes the UK, Guernsey and the Isle of Man. Find out how much you’ll need to pay on Trade Tariff: look up commodity codes, duty and VAT rates on GOV.UK

Specific items may be zero rated. Find more details on GST liability of goods and services.

Importing a vehicle and paying customs duties

If you import a vehicle to Jersey you need to pay 5% GST on the total value of the vehicle, including all freight charges and insurance costs.

You may also need to pay the Common Customs Tariff (CCT) if you import a vehicle from outside the customs union, which includes the UK, Guernsey and the Isle of Man. You can check the Trade Tariff: look up commodity codes, duty and VAT rates on GOV.UK.

You’ll not be able to register the vehicle with Driver and Vehicle Standards (DVS) until you've paid the relevant duties and customs have cleared the vehicle. You may also need to pay Vehicle Emissions Duty (VED). Find out more on registering your vehicle in Jersey.

Temporarily importing goods

Some goods are exempt from customs duties if they’re in Jersey temporarily.

Relief from GST for imported goods

Appeal a decision from Jersey Customs

You can appeal our decision by emailing rgc@gov.je. In your email provide details of the circumstances, supporting evidence and documentation.

You have 1 month from the date you receive the decision to appeal.

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