Paying GST and importing goods

​​​​​​What you pay duty on

Three different duties and taxes are collected on imported goods:

1. excise duty on alcohol, tobacco and fuel
   
2. Common Customs Tariff (CCT). This is charged on all goods imported from outside the European Union (EU). To find out how much you will need to pay visit trade tariff on GOV.UK Trade tariff on GOV.UK
3. Goods and Services Tax (GST) at 5% is calculated on the combined value. If the combined value of your goods is over £240, you must declare and pay the GST and any excise duties (if applicable). This includes:
• the purchase price / goods value at import
• insurance, commission, packing and freight
• all taxes and duties applied before and on arrival, such as VAT, CCT and excise

If the combined GST, excise duty and CCT is £12 or less, we won't normally charge you. This figure of £12 is called the de minimis. The de minimis level is the minimum amount of GST collected on imported goods.

The de minimis level is for private individuals, not businesses. It is an administrative provision, and not a right, and can be removed at any time by the Jersey Customs and Immigration Service.

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

Any goods you import by freight are detained by the shipper until you pay the duty.

There is an extra duty charged on certain items imported from the USA. For more information, check the EU Council Regulation 673/2005 and 632/2006.

European Union Official Documents

Declaring third country imports

Third countries are currently all countries apart from the EU Member States, Iceland and Norway. If the UK leaves the EU without a deal, third country imports will include EU Member States.

From Friday 6 September 2019, you need to declare third country on the tariff function on customs.gst.gov.je.

Step-by-step guide to declaring third country imports

My goods are arriving by mail or freight​

​The amount of duty or tax you pay will depend on whether you've bought goods from within the EU or outside of the EU.

If you order multiple items (consignments) that arrive as one shipment, we will treat this as a single delivery.

Buying goods from the​ EU

If the combined value of your goods is over £240, you must declare and pay the GST and any excise duties (if applicable). The combined value also includes shipping, insurance costs or any Value Added Tax or Goods and Services Tax levied outside Jersey.

Common Customs Tariff (CCT) is charged based on what the goods are and where they are imported from. To get an idea of how much you may need to pay, check the trade tariff using the link below.

There is an extra duty charged on certain items imported from the USA. For more information, check the EU Council Regulation 673/2005 and 632/2006.

Trade tariff on GOV.UK

European Union Official Documents

Declaring and paying for your goods​

Your shipper will give you a Consignment Line Code (CLC) reference number so you can make a declaration and pay online.

Before you declare and pay for your goods, you should have an invoice detailing the goods, including:

• the value of the goods
• the freight cost
• proof of payment
• the shipping costs

​As soon as you have declared and paid for your goods, your shipper will be notified immediately and your goods will be released.

Alternatively, you can declare and pay for your goods before they arrive by creating a pre-arrival declaration online. 

In order to do this, you must create an account.

​Customs declaration and payment website

​Importing a vehicle​ an​d paying GST

If you import a vehicle from within the EU, you'll need to pay GST at 5% on the value of the vehicle at import. This includes all freight charges and insurance costs.

If you import a vehicle from outside the EU, you'll need to pay GST at 5% and the Common Customs Tariff (CCT). Use the trade tariff link below to check duty 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 (eg Vehicle Emissions Duty)​.

Trade tariff on GOV.UK​

Registering your vehicle in Jersey

Vehicle Emissions Duty

Paying GST and duties online​​

You can pay online using your debit card or credit card on the Customs declaration and payment website​.

Pay be cheque

You can post a cheque made payable to the Treasurer of the States and send it to:

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

Pa​​y via BACS​​

Contact your bank or building society and give them our bank details:

Travelling to Jersey with goods​

​​If you are 17 or older, you can import certain goods without paying duty or GST (if the goods are not for commercial purposes). Find out what you can import in the link below.

Duty free allowances​

I'm arriving by commercial air or sea transport

​If your goods are worth more than £390 (not including duty free allowances), you must declare your goods to a customs officer on arrival or make a voluntary declaration online.

Customs declaration and payment website

I'm arriving by private air or sea transport​​​

If your goods are worth more than £270 (not including duty free allowances), you must make a voluntary declaration on the customs declaration website. Declarations can be completed before or when you arrive in the Island.

Customs declaration and payment website

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.

Only GST refunds (including any VAT) in excess of £12 will be processed.

You'll need to give us the following:

• evidence of the item being returned (eg 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.

GST Direction 2009/02 refunds on i​mports​

Email Customs​

Appealing against paying GS​​T on imported goods

You can appeal by outlining the circumstances and providing supporting evidence / documentation to the Assistant Director of the Revenue and Goods Control. 

​This must be done within one month of paying the GST.

GST law, regulations and directions​

Email Cu​stoms​

I am moving to Jersey permanently​​

You must apply for GST relief prior to or when you arrive in Jersey. 

If you meet certain criteria, you will not be charged GST on your personal belongings, including any means of transport.

Moving to Jersey and declaring household goods​

Bringing your vehicle to Jersey​

Registering your vehicle in Jersey​

Becoming an approved trader

​An approved trader is a regular import​er that we have​ authorised to receive imported goods under fast-track clearance arrangements.

You can apply to become an approved trader online.

Temporarily importing ​goods

Some goods are exempt if they are only in Jersey temporarily. See GST Direction 2019/01 section 6.

GST direction 2019/01: relief of GST on imported goods