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GST de minimis changes to come into effect

09 September 2020

Islanders are reminded that the change to the “de minimis” level for paying GST on unaccompanied imported goods comes into effect on 1 October. From that date, the value at which imported goods will be liable for GST will reduce from £240 to £135.

The change was outlined in the Government Plan 2020-2023, agreed by the States Assembly in December 2019, and was originally due to come into effect on 1 July 2020. 

Following the outbreak of COVID-19, Minister for Treasury and Resources, Deputy Susie Pinel, delayed the introduction of the change until 1 October. 

The reduction of the “de minimis” level was introduced to enable local businesses to compete more fairly with off-Island retailers and support the local economy. It applies to goods which are bought by individuals for their own private use. 

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