Paying GST for online shopping

Overseas retailer registered for GST

If you buy online, from a magazine or a brochure, the retailer will charge GST at the point of purchase. GST is added to the total cost including postage. 

If you have to return your goods the retailer will deal with any refund including GST.

Overseas retailer not registered for GST

The retailer won't charge GST at the point of purchase and you will have to pay the GST on importation unless the total cost is below the de minimis.

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

If you have to return your goods, you will have to apply to Customs for a refund of the GST.

Declare and pay GST online

Customs or your shipper will send you a message that your goods are awaiting declaration so you can pay any GST and customs duties.

Pay for GST and customs duties

Once you have declared and paid, the shipping company will be notified and your goods will be released.

Customs do not hold your goods.

Applying for a GST refund

You can apply for a GST refund, or other customs duties, for goods you return to overseas retailers if it is returned within 3 months from the date of arrival in Jersey. 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 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

Types of customs duties

There are 3 types of customs duties in Jersey.

Goods and Services Tax (GST)

This is 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

Common Customs Tariff (CCT)

This is charged on all goods imported from outside the customs union. 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.

Excise duty

You must pay excise duty regardless of where the goods come from or its total value. This is charged on alcohol, tobacco and fuel.

Excise duty rates

Alternative payment methods

Pay 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

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

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

Declaring goods before they arrive in Jersey

You can 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.

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 one month from the date you receive the decision to appeal.