About GST
The Goods and Services Tax (GST) is a tax on sales of goods and services in Jersey. GST is charged at 5% on the majority of goods and services supplied in Jersey for local use, including imports.
You'll know if you have been charged GST from your invoice or receipt.
GST taxed on goods and services
How GST is collected on goods you buy online or overseas and have delivered into Jersey
If the business is registered for GST, it will be charged at the checkout.
If the business is not registered for GST it is collected on goods worth £60 or more (including VAT, customs duties, excise duties and any freight costs). To release the goods, you must declare the value and pay any GST owed.
Importing goods and paying GST
Deadline to pay GST on imports
You have 3 days from when the goods arrive in Jersey. If you do not pay within 3 days it's likely to take longer to clear your goods through Customs.
Landing in Jersey with goods in your personal luggage
If you're on a commercial flight or ferry and their total import value is £390 or more then go to Customs' 'red point' at the port and speak to an officer. If you're on a private flight or ferry and the total import value is more than £270 then make a voluntary declaration.
Importing goods and paying GST
Reclaiming GST on goods bought in Jersey if you're a visitor
There is a GST visitor refund scheme for participating retailers on purchases of more than £100.
GST refunds for visitors to Jersey
GST on the VAT when importing from the UK
UK guidance states that goods can be imported to Jersey without VAT. If VAT is charged it is considered part of your goods' total value and you must pay GST on it.
If you can show that the VAT has been refunded to you, the GST on the VAT will be refunded.
How to appeal against an issue with GST on goods imported into Jersey
You should
email Customs setting out why you are challenging it.
Registering for GST to import goods
If you are a business with a turnover of more than £300,000 then you must register with Revenue Jersey. You can create an account using CAESAR on the customs website.
There are several GST schemes for business. Small businesses using the cash accounting and annual accounting schemes can also use the tour operator and motor trade margin schemes (if they are entitled to).
Registering for GST to import goods
Customs website
GST annual accounting scheme for small businesses
GST cash accounting scheme for small businesses
Complete your GST return and how to pay
GST registered businesses collect the tax from their customers and then pay it to Revenue Jersey once a quarter. If you’re not GST registered then you can’t charge GST or reclaim the tax.
Completing your GST return
GST retail scheme
If you sell a lot of high volume, low value goods, the GST retail scheme allows you to account for your total quarterly sales instead of your individual sales, reducing your accounting and book-keeping costs.
GST retail scheme
Non-Jersey company importing to a Jersey customer
Your customer (the person or company importing the goods or services) must pay GST to Jersey Customs using CAESAR. If the goods are being shipped, then they will be held until they (or you) declare the value and pay the GST. Your customer will need the shipper's Consignment Line Code in order to have the goods released.
Importing goods and paying GST
GST registered businesses
Businesses who are registered for GST must show their GST registration number on their receipts and invoices. Revenue Jersey does not publicise the list of GST registered businesses.
gov.je