Moving to Jersey: Pay your customs and import duties

Customs and import duties

You’re required to declare any household items that you bring with you when you arrive in Jersey. As well as household belongings such as furniture and electrical items, this also includes spirits, wines and tobacco. It’s worth checking what goods are prohibited or restricted as these also need to be declared.

What you pay duty on

Three different duties and taxes are collected on imported goods:

1. Excise duty on alcohol, tobacco and fuel
2. Common Customs Tariff (CCT). This is charged on all goods imported from outside the customs union (which includes the UK, Guernsey and the Isle of Man). To find out how much you will need to pay on UK Global Tariff on gov.uk
3. Goods and Services Tax (GST) at 5% is calculated on the total value of the imported goods. The total value includes the purchase price (including insurance, commission, packing and freight) plus all taxes and duties applied before and on arrival, such as VAT, CCT and excise
4. Vehicle Emissions Duty (VED) is charged based on the manufacturers' CO2 emissions data

What you pay duty on

Declaring household goods on arrival

You must declare any household goods you're bringing with you by filling in the importer's declaration form and submitting it either by emailing Customs or by posting it to Goods Control, Customs and Immigration Service, Maritime House, La Route du Port Elizabeth, St Helier, JE1 1JD.

Importer's declaration form

Personal belongings, change of residence or transfer of personal property from a secondary residence relief

There are certain circumstances where you could qualify for relief on goods and services tax (GST) on your personal belongings and / or vehicle excise duty (VED) on your vehicle.

Personal property considered for relief is only applicable to the person who is moving. If you're transferring personal property from a secondary residence you may also qualify for relief. This personal property might be in the form of:

• household effects
• cycles, motorcycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes
• household provisions appropriate to normal family requirements
• household pets and saddle animals

There is no relief on items of a commercial purpose.

Application and authorisation for relief

Application and authorisation for relief can be made where:

• the property (goods) has been in your possession at your former, normal place of residence for a minimum of 6 months prior to the date when you cease to have your normal place of residence in the country of departure
• the transfer of the property (goods) is from a secondary residence outside of Jersey to a principal residence in Jersey. The property (goods) must have been in your possession and at your secondary place of residence for a minimum of six months prior to the date you import the property into Jersey
• the goods are intended for the same use as previously, at your new normal place of residence
• your normal place of residence has been, for a continuous period of at least 12 months, outside of Jersey, or if your principal place of residence is in Jersey, but you own a secondary residence outside of Jersey

GST Direction

Conditions of use

There are certain items / situations where special conditions are relevant:

• no relief is available for tobacco or tobacco products, alcoholic beverages, commercial means of transport
• property granted relief on change of residence or goods transferred from a secondary place of residence must not be lent, hired, sold, given as security or given away without the prior notification to Jersey Customs and Immigration Service (JCIS). Should there be a disposal on any goods afforded for this relief within 12 months of the relief being given, GST will be charged on the value of those goods at disposal, as acceptable to the JCIS
• should you wish to make use of the change of residence relief for your personal property to be imported into Jersey prior to taking up residence you may do so, providing you take up actual residence within 6 months of the importation and security for the payment of GST is given to the satisfaction of the Agent of the Impôts, determined with reference to the liability to GST
• if it’s considered that goods transferred from a second residence has deliberately been placed in storage at the second residence for a period of six months prior to importation to avoid GST, no relief shall be granted
  

Applications can be made up to 6 months before import by making either a CAESAR declaration or an oral or written declaration.

If on arrival, there are no JCIS Officers available, you must make the declaration within 3 clear days of the importation.

Penalties

If conditions of relief are not complied with, authorisation will be refused. Where there is evidence of deliberate abuse of the relief, penalties under the GST Law or Jersey Customs Law will apply.

Qualifying for relief

If you qualify for relief, you’ll need to complete a customs declaration online.

You'll need:

• photo ID (driving license or passport)
• registration document (usually V5C which include CO2 and / or CC information)
• invoice for vehicle or a recent valuation
• ferry ticket for bringing the vehicle to Jersey
  
  

Claim relief online

Appealing a customs decision against refusal of relief

Applying for a GST refund​​

We'll refund GST and other customs duties on an imported item if it's not fit for purpose or damaged. You can apply for the refund when the item has been returned.

Only GST refunds (including any VAT) in excess of £6.75 will be processed.

You'll need to give us the following:

• evidence of the item being returned (for example, confirmation of postage)
• an original invoice when purchased
  
• confirmation from the supplier that you have been reimbursed

Goods can be returned to the supplier up to 3 months from the date of arrival.

You must make your refund application in writing, either by email or post, within one month of the date the goods are returned.