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
- excise duty on alcohol, tobacco and fuel
- 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
- 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
Goods arriving by mail or freight
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 de-minimis (total value of the goods) exceeds £135 then you will need to pay GST. You may also need to pay CCT if the goods have been bought from outside the customs union. No GST or CCT is charged if the total value of the goods is less than the de-minimis value of £135. Excise duty is liable regardless of where the goods come 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
Trader imports within Custom Union
Where goods are imported from within the Customs Union
Guide for businesses UK imports
Trader imports outside the Custom Union
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
Pre-arrival Guide for Businesses Third Country imports
Video guide to declaring Third Country Goods
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
Video Guide for declaring Third Country Goods
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, for example, 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 rgc@gov.je
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 rgc@gov.je
Temporarily importing goods
Some goods are exempt if they are only in Jersey temporarily.
Relief from GST for imported goods
gov.je