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Government of Jerseygov.je

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

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Processing goods, authorised use and warehousing

Inward processing

You may use the inward processing procedure to obtain relief from customs duty. In order to claim this relief you must:

  • import goods from outside the Customs Union to be processed. A process can be anything from repacking or sorting goods to the most complicated manufacturing
  • release the finished product(s) for free circulation in the Customs Union or re-export them outside the Customs Union

How to apply for authorisation

You should make your application for inward processing electronically using Customs declaration and payment website.

Authorised use

You can import certain goods at a reduced or zero rate of customs duty. The goods must be used for a specific purpose and within a set time period. This relief is known as end-use relief. It does not apply to excise duties.

How to apply for an authorisation

You should make your application for end-use electronically using Customs declaration and payment website.

Outward processing

If you temporarily export goods for processing or repair, you may be able to claim total or partial relief from import charges.

About outward processing

Under the outward processing procedure, you may temporarily export Customs Union goods for processing or repair in another country. You can claim full or partial relief from import charges when these goods are re-imported and released for free circulation in the Customs Union.

How to apply for authorisation

You should make your application for outward processing electronically using Customs declaration and payment website.

Warehousing

The customs warehousing procedure allows traders to store non-Customs Union goods without payment of customs duties. Normal rules regarding import or export prohibitions or restrictions continue to apply to goods in a warehouse.

How to apply for an authorisation

You should make your application for warehousing electronically using Customs declaration and payment website.

Directives issued by the Jersey Customs & Immigration Service relating to all areas of Customs goods control

Directives

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