Consumers receiving goods

All inbound goods are subject to the payment of GST.

On 1st July 2023 the Jersey GST de-minimis level changed from £135 to £60 for consumers and to zero de-minis for commercial imports. Please note that the threshold is based on the combined value of goods received that day. So, if you receive separate items with a combined value over £60, you may be liable to pay GST.

What you pay GST and duty on

You must pay GST at 5% if the value of your imported personal goods, including shipping, exceeds £60. Known as the de minimis threshold, this applies to private individuals, not businesses. If the value of your goods is less than the de minimis, Customs won’t usually charge you GST or duty.

Depending on the origin of your goods, you may be required to pay duty on the entire value of your item. Customs may also detain your item if they need additional information from you.

Paying GST

If GST is payable on your items, these items will be detained by Jersey Customs at Postal Headquarters at Rue des Pres. You will be notified that an item is being held and you must declare and pay any duty on it before we can deliver it. 

You should follow the below simple steps to declare your item:

1. Visit www.customs.gst.gov.je
   
   
2. Follow the declaration process and enter the CLC/Tracking number when advised. This is usually the tracking number provided to you by the sender. Customs will have been supplied with the value and description of the item, as provided by the sender.
   
   
3. Once any owed tax or duty is paid, customs will complete their clearance process and notify us to proceed with the delivery of your item.