Customs & taxes

As of July 2024, GST will need to be paid all items coming into Jersey that exceeds the value of £60.

GST will need to be paid on your item before you can have it delivered to your premises.

If your parcel has been detained by Jersey Customs, it will be because there is missing customs information and/or you need to pay GST. You will receive a letter or email advising the quickest way to resolve the issue.

 

You will need your reference/CLC number sent to you in the letter or email sent to you requesting customs clearance.

  1. Go to customs.gst.gov.je and enter your reference/CLC number into the relevant field,
  2. check the details and make any corrections,
  3. Make your payment,
  4. Your goods will then be released for onward delivery.

 

The Customs system may not have recognised this. If this is the case, please go to the Customs declaration portal www.customs.gst.gov.je

    1. Choose ‘declare online shopping’,
    2. Enter your reference/CLC number into the relevant field,
    3. Select ‘I have already paid the GST’ - you will be asked to choose the Retailer on a dropdown list
    4. Your goods will then be released for onward delivery.

If you have any questions about your declaration, please visit the Customs website (gov.je)

No, but you need to apply for 'Outward Processing Relief' with JCIS (Jersey Customs and Immigration Service).

Outward processing relief is a GST relief which allows the temporary export of goods from Jersey for processing or repair and re-importation of the processed goods with total or partial relief from GST.

Private individuals wishing to import goods replaced under warranty or re-import goods which have been repaired off island  do not need to apply for authorisation until the replacement goods are imported, or the repaired goods are re-imported.

Businesses wishing to take advantage of this relief should apply to JCIS.  In most cases, an online CAESAR declaration is likely to be the most convenient way of making this declaration.  Applications should be made before the goods are exported.

For more information on the terms and application process for Outward Processing Relief, please refer to the 'Relief from GST' page on the States of Jersey website.

Electronic Advance Data (EAD) is the information built into our postage labels which provide all the relevant customs information electronically to postal authorities ahead of items arriving at their destinations.

This is really important as without the correct customs information, your items could be held in Customs at the destination country and will be delayed, returned or even destroyed. Some countries are applying penalties in the absence of the required data and we want to help you avoid this.

Any mail items which exceed a retail value of £39.00 will need to have VAT paid on them.

Your item will be delayed at customs until VAT is paid. Alternatively, Royal Mail may add a handling fee for non-prepaid VAT items which the recipient may be asked to pay on receipt of the item.

To avoid this, always pre-pay VAT when buying postage online or in a Post Office.

Gift definition - A gift is defined as an item:

  • Sent between two private people,
  • It is of an occasional nature, such as a birthday or Christmas gift,
  • where no monetary consideration has been made.

When posting gifts you must include:

Customs declarations:

  • This is built into the labels our postage calculator generates.
  • When sending packages containing more than one gift*, each item must be declared separately on the customs form

Paying VAT:

  • This must be paid on most items being sent to the UK that exceed a retail value of £39.00.
  • When sending packages containing more than one gift*, £39.00 VAT applies to each individual item.

Sender and recipient information:

  • Sender and Recipient contact information in case we need to contact you.
  • Return address in the event it can't be delivered to the recipient. 

 

*Packages containing more than one gift are clearly intended for several people (for example, members of the same family) so must be:

  • Individually wrapped,
  • Specifically addressed to each individual,
  • Declared separately on the customs declaration form. 

If you're posting items that you're selling, all customs information is built into the labels our postage calculator generates. You'll also need to do the following:

  • Pay VAT - this must be paid on most items being sent to the UK that exceed a retail value of £39.00.
  • Return address - this must be visible on the outside of the packaging in the event it can't be delivered to the recipient. 

For more information on what's required to sell items into the UK, visit www.gov.uk.

Yes. Any mail items which exceed a retail value of £39.00 will need to have VAT paid on them, including items being sold.

For your information:

Due to recent changes in import VAT laws, many marketplaces can charge VAT to the buyer at the point of sale. This covers goods with a parcel value of up to £135 into the UK and EU countries.  If you have sold an item on eBay and VAT has been paid already you do not need to pay the VAT again when posting your item. 

To ensure to customs delays, its best practice to:

  1. You will need to clearly mark your parcel as ‘VAT PAID’
  2. attach a paper copy of the transaction record onto the outside of the parcel.

It is not possible to pre-pay VAT or Import Duty to all international destinations. 

Some sellers, such as Amazon and eBay, will charge VAT at the point of sale for items sold into EU countries via their platforms. 

These sites will show the VAT payment on the sales receipt and provide you with an IOSS (Import One Stop Shop) number. 

When mailing your item, you need to 

  1. mark the item as 'VAT PAID'
  2. attach an eBay or Amazon receipt, showing the payment, to the outside of the parcel. 

You will need to include the IOSS number on the customs declaration label attached to the parcel.

Some products are zero-rated for VAT purposes, for example, children's clothing and books.

Please visit  www.hmrc.gov.uk for a full list.

When returning an item, you must attach the relevant labels to your parcel sent to you by the retailer as well as complete and attach one of the below customs declaration forms:

  • CN22 = if value of goods is less than £270
  • CN23 = if value of goods is more than £270

This is because the labels provided to you by a retailer will not automatically include the customs information (EAD – Electronic advance data) required to send off island.

Download CN22