Customers that are new to are often surprised to learn that Jersey is not an EU member, and that tax is payable on goods entering the island.
Jersey is officially known as the “Bailiwick of Jersey” and is a British Crown dependency. Jersey has its own independent governing democratic parliament, which controls the financial, legal and judicial systems on the island.
But what does this mean to a company that wishes to sell goods and transport them to Jersey? Below is our guide, and answers to some frequently asked questions.
There is no UK VAT chargeable on goods or transport charges either to or from Jersey. All invoices for trade with Jersey should be zero rated for UK VAT.
Clients wishing to arrange shipping to Jersey will need to provide their freight forwarder with a commercial invoice for Jersey Customs. This invoice will be used in the customs clearance process, to determine the amount of tax payable by the importer of goods into Jersey.
A local Jersey import tax called GST will often be applied to the importer of commercial shipments into Jersey. This tax is called GST (an abbreviation for “Goods and Services Tax” i.e. the Jersey equivalent of our UK VAT), and is rated at 5%. It applies to on goods worth £240 or more.
Generally, as a guide, GST is calculated on the “import value”, which is a total of the value of the goods the total shipping costs insurance costs. However, customs have the discretion to waive GST or duty if it is £12 or less.
Some goods can be imported into Jersey temporarily without paying GST. These categories include samples, goods imported for approval prior to sale, exhibition or public event goods, and professional equipment like tools of the trade. A security payment may be held by Jersey customs until proof of re-export has been provided.
If your goods are being transported to Jersey by a freight forwarder, they will declare the shipment value via the Jersey customs CAESAR system (online customs software) before the shipment arrives in Jersey. GST can be paid by BACS / debit card / cheque / cash in person. Your freight forwarder will guide you through this process and will facilitate payment.
Barrington Freight are experts in shipping to Jersey, Guernsey and Alderney, and have the knowledge and expertise to make your deliveries to the Islands go smoothly – our MD is happy to provide advice.
Alternatively, Jersey Customs can be contacted directly: Jersey Customs & Immigration Service Maritime House, La Route du Port Elizabeth St Helier, Jersey JE1 1JD Telephone 44 (0) 1534 448088 States of Jersey GST quick guide –
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