Importing unaccompanied personal goods and paying customs duties

​If you're a business trading goods with countries outside of the customs union, which includes the UK, Guernsey and the Isle of Man) see Customs traders and agents.

If you're a business trading goods within the customs union see Customs approved traders.

Types of customs duties

1. Excise duty on alcohol, tobacco and fuel
2. Common Customs Tariff (CCT). This is charged on all goods imported from outside the customs union (which includes the UK, Guernsey and the Isle of Man). To find out how much you will need to pay visit the UK Global Tariff
3. Goods and Services Tax (GST) at 5% is calculated on the total value of the imported goods. The total value includes the purchase price (including insurance, commission, packing and freight) plus all taxes and duties applied before and on arrival, such as VAT, CCT and excise

My goods are arriving by mail or freight (the £135 de-minimis personal allowance)

The amount of duties you pay will depend on whether you've bought goods from within the customs union, which includes the UK, Guernsey and the Isle of Man, or from a country outside of the customs union.

If the total value of the goods exceeds £135 then GST will be liable. CCT may be liable if the good has been bought from outside the customs union. No GST or CCT is charged if the total value of the good/s is less than the de-minimis value of £135. Excise duty is liable regardless of where the good comes from or its total value.

The de minimis value applies to private individuals only, not to businesses.

If you order multiple items that arrive as one shipment on the same day, we treat this as a single delivery.

Declaring and paying for your goods​

Your shipper will give you a Tracking Reference (you may see the reference called "CLC" reference) so you can make a declaration and pay online.

As soon as you have declared and paid for your goods, your shipper will be notified immediately, and your goods will be released. Customs do not hold your goods.

Alternatively, you can declare and pay for your goods before they arrive by creating a 'pre-arrival' declaration online. You must create an account to pay for your goods.

​Customs declaration and payment website

Trader and personal import guidance

Traders

Where goods are imported from a place outside the Customs Union by a GST registered trader or Approved General Importer, a declaration will need to be submitted by the trader by logging into their account on the Customs declaration and payment website.

Guide for businesses - Third Country imports

Where goods are imported from within the Customs Union

Guide for businesses - UK imports

Personal imports

Declarations can be made in advance of the arrival of goods in order to speed up the customs clearance process.

Third Country Pre-arrival Declaration Guide

UK Pre-arrival Declaration Guide

Importing a vehicle and paying customs duties

If you import a vehicle from within the customs union (which includes the UK, Guernsey and the Isle of Man) you'll need to pay GST at 5% on the value of the vehicle at import including all freight charges and insurance costs.

If you import a vehicle from outside the customs union you'll need to pay GST at 5% and you may be liable to pay the Common Customs Tariff (CCT). Use the link below to check tariff rates.

You will not be able to register the vehicle with Driver and Vehicle Standards (DVS) until customs have cleared the vehicle and you've paid the relevant duties.

Vehicle Emissions duty may also be liable, which is also paid to customs.  

UK Global Tariff

Registering your vehicle in Jersey

Vehicle Emissions Duty

Applying for a GST refund​​

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

Where only part of the consignment is returned, Jersey Customs reserve the right to decline an application for a refund of GST where the imported value of the goods returned is below £135.

You'll need to give us the following:

• evidence of the item being returned (e.g. 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 three 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.

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

Email customs

Appealing a customs decision against paying customs duties on imported goods

You can appeal a customs decision by outlining the circumstances and providing supporting evidence and documentation.

This must be done within one month of the decision being communicated.

Email Cu​stoms​

Temporarily importing ​goods

Some goods are exempt if they are only in Jersey temporarily.

Relief from GST for imported goods