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Level of de-minimis waiver of Customs and/or Excise duty and GST on imported goods.

A decision made (12/11/2007) regarding: The level of de-minimis waiver of Customs and/or Excise duty and GST on imported goods.

Decision Reference: MD-TR-2007-0118 

Decision Summary Title:

Setting the de-minimis waiver of Customs and / or Excise duty and GST on imported goods.

Date of Decision Summary:

6th November 2007

Decision Summary Author:

Ian Coupland

Decision Summary:

Public or Exempt?


Type of Report:

Oral or Written?


Person Giving

Oral Report:

David Nurse

Written Report


Proposal for a £12 de-minimis waiver of duty and tax on imported goods

Date of Written Report:

6th November 2007

Written Report Author:

David Nurse

Written Report :

Public or Exempt?



The level of de-minimis waiver of Customs and/or Excise duty and GST on imported goods.


The Minister approved for lodging ‘au Greffe’ a Proposition asking the States to decide whether they are of opinion: 

a) to agree that the de-minimis waiver of duty or Goods and Services Tax on imported goods below which the duty or tax due will not be collected should be fixed at £12; and 

b) to request the Minister for Treasury and Resources, in conjunction with the Agent of the Impôts, to implement the decision.

Reason(s) for Decision:

To allow the States Assembly to debate the de-minimis waiver level proposed by the Minister for Treasury and Resources to facilitate the importation of low value goods.

Resource Implications:

With the proposed £12 de-minimis waiver there are no additional financial or manpower implications other than those already identified for the implementation of GST.

Action required:

To instruct the Director of Customs and Excise to contact the States Greffe to arrange for the Proposition and Report regarding the de-minimis waiver to be lodged “au Greffe” for debate by the States Assembly on 15th January 2008.


Position: Senator Terry Le Sueur, Treasury and Resources Minister 

Date Signed: 12th November 2007

Date of Decision: 12th November 2007 

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