A gift is defined as an item sent between two private people, is of an occasional nature, such as a birthday or Christmas gift and where no monetary consideration has been made.
Customs declaration forms
If you are using our standard service and sending a gift under £270.00, a CN22 customs form must be completed. You will need to ensure that all of the relevant sections are completed. For gifts over £270.00 a CN23 form is required; this form asks for additional information. If you are using our parcel service a CN23 form is always required.
VAT must be paid on most items sent from Jersey to the UK. Any gifts you are sending that exceed a retail value of £39.00 may need to have VAT paid on them. It is advisable to prepay VAT at the time of sending to minimise transit times and ensure quick customer clearance. In addition, Royal Mail add an £8 handling fee for non-prepaid VAT items, which the recipient may be asked to pay on receipt of the item.
Packages containing more than one gift
When a package contains gifts that are clearly intended for several people, for example, members of the same family, the £39.00 VAT relief applies to each individual person provided the gifts are:
It is essential that you include a return address on the outside of the packaging. Without a return address, Jersey Post will not be able to pre-customs clear gifts sent using our standard or tracked and signed service, which will result in a longer transit time.
VAT on postage
You do not have to pay VAT on standard postal services, but if you use our premium services, the cost of the service will be included in the calculation of VAT.
If your parcel has been detained by Jersey Customs, it will be because a customs declaration is required. In this instance, you will receive a letter or email from Customs advising the quickest way to release your goods.
GST will need to be paid on any item that is imported into Jersey, the value of which exceeds £60. GST will need to be paid on it before you can collect it or have it delivered to your premises. For further information on GST, when it applies and how to pay it, please visit www.gov.je.
Customs declaration forms
If you are using our standard service and sending a gift under £270.00, a CN22 customs form must be completed. You will need to ensure that all of the relevant sections are completed. For gifts over £270.00 a CN23 form is required; this form asks for additional information. If you are using our parcel service a CN23 form is always required. In all cases, please ensure you include any charges made to your customer, such as postage and packaging in the value of each item.
VAT must be paid on most items sent from Jersey to the UK. . As a personal customer, any items that you have sold via an online selling website, are subject to VAT. It is advisable to prepay VAT at the time of sending to minimise transit times and ensure quick customer clearance. In addition, Royal Mail add an £8 handling fee for non-prepaid VAT items, which the recipient may be asked to pay on receipt of the item.
If you are a business sending items that have been sold online, you will need to pay VAT on any item that you are posting to customers based in the UK. For more information visit www.gov.je.
If you regularly send goods to the UK you may qualify for entry to the pre-paid VAT scheme. Please contact our Customer Care team on 616616 to find out more.
It is not possible to pre-pay VAT or Import Duty to all international destinations. Therefore, you will need to ensure you fully complete and attach the appropriate customs label to your parcel when sending an item.
However, some seller platforms, 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 number. When mailing your item, you need to mark the item as 'VAT PAID' and attach an eBay or Amazon receipt, showing the payment, to the outside of the parcel. As well as this, you will need to include the IOSS number on the customs declaration label attached to the parcel.
Yes. If you are selling second-hand goods, such as eBay sales, VAT still applies.
Due to recent changes in import VAT laws, many marketplaces are now charging VAT, to the buyer at the point of sale, on goods with a parcel value of up to £135. This is for sales into the UK and EU countries.
If you have sold an item on eBay, you will need to check the transaction document, to see if VAT has been charged. If this is the case, you do not need to pay the VAT again when posting your item. However, you will need to clearly mark your parcel as ‘VAT PAID’ and attach a paper copy of the transaction record onto the outside of the parcel. This is to ensure no Customs delays, or the possibility of the recipient being charged VAT again, when the item reaches its destination.
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 outside of Jersey 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 gov.je website.
Yes, you are required to pay VAT on the total amount charged to your customer, inclusive of any postage and package charges. (Not the actual postage paid at the counter)
An example of how much VAT to pay:
1 soft toy
Post & packaging