This Direction shall have effect from 1 July 2023 and replaces Direction 2020/04 which is withdrawn from that date. Direction 2023/01 has no expiry date.
The Comptroller of Revenue reserves the right to amend or withdraw, without prior notice, any rules and concessions contained in this Direction.
Background and legal basis
This Direction sets out the requirements in relation to relief of GST on goods imported by private individuals for personal use and non-GST Registered businesses. There is no requirement for GST Registered businesses to claim relief of GST on imported goods because the appropriate liability to GST will be accounted for within Quarterly Returns made to the Comptroller of Revenue.
The Goods and Services Tax (Jersey) Law 2007 makes it the responsibility of the Comptroller of Revenue to administer Goods and Services Tax (GST).
The GST Law allows the Comptroller, by Direction, to make provision for enabling or requiring the remission or refund of GST, or the giving of relief from GST. Article 56(2) of the Goods and Services Tax (Jersey) Law 2007 states: "The Comptroller may, by direction, make provision for enabling or requiring the remission or refund of GST, or the giving of relief from GST, in such circumstances as the direction specifies".
The Agent of the Impôts is responsible for the administration of GST on the importation of goods under the Customs and Excise (Jersey) Law 1999. Article 67(2) of the Goods and Services Tax (Jersey) Law 2007 states: "… the Agent of the Impôts shall … provide for GST on the importation of goods to be charged and payable as if it were a customs duty on those goods, be responsible for the administration under the Customs and Excise (Jersey) Law 1999 of GST on the importation of goods".
Definitions
"Approved" means approved by Jersey Customs and Immigration Service.
"Approved Trader" is a generic term which means a person or company approved by Customs to take possession of imported goods in accordance with arrangements made with Customs.
"CAESAR" means Customs and Excise System for Administration of Revenue; that is to say the Customs goods control and revenue collection IT system as updated for GST purposes.
"Commercial use'" means the use of means of transport for the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration.
"Customs Law" means the Customs and Excise (Jersey) Law 1999.
"JCIS" is the Government of Jersey Customs and Immigration Service and means the Agent of the Impôts and the Agent's officers.
"Declaration" means Inward Entry in accordance with Article 25 of the Customs Law whether by remote access to CAESAR or by other means of making declaration, approved by the Agent of the Impôts.
"Designated port" means ports and airports specified in the Import and Export (Ports and Airport) (Jersey) Order 2000.
"GST" means Goods and Services Tax.
"GST Law" means the Goods and Services Tax (Jersey) Law 2007.
"GST Registered" means a person or company registered with Revenue Jersey for GST purposes.
"Means of transport" means commercial and private vehicles, vessels, aircraft, containers and pallets.
"Person" includes an individual, a company and any other body of persons.
"Personal luggage" means the whole of the luggage which a person is in a position to submit to the customs authorities on his or her arrival in Jersey as well as any luggage submitted at a later date provided it can be evidenced that the luggage was registered prior to the person's departure as accompanied luggage with the company transporting it into Jersey.
"Private use" means the use other than commercial use of a means of transport.
"Relief" means the requirement to pay duty is removed by law.
"Revenue Jersey" means the Comptroller of Revenue and the Comptroller's officers.
"Valid journey" means a journey to Jersey from any other of the British Islands or another country but does not include a journey to Jersey that is made only from the territorial seas of or adjacent to the places referred to above or the air space of such places.
Reliefs
Importing unaccompanied goods for personal use with a value not exceeding £60 (the GST "de minimis" level)
1. This relief is intended to reduce the costs of administering GST by removing the need to collect tax on low value transactions from retailers that are not registered for GST. It is available when goods are imported by a person for personal use from an unregistered retailer. It is not available where goods are imported for business purposes.
2. The GST De Minimis Level only applies to unaccompanied goods imported to Jersey. A separate GST relief is available when goods accompany the importer - Personal Relief for Accompanied Goods Contained in a Traveller's Personal Luggage (see next section).
3. Where the GST De Minimis Level applies, no GST is payable when the value of the imported goods does not exceed £60. When the value of goods exceeds £60, GST is payable on the whole of the value of the goods imported.
4. This relief is not available where goods are artificially disaggregated in order to produce a number of transactions each with a value of £60 or less.
5. GST Law or Jersey Customs Law as appropriate will apply where there is evidence of deliberate abuse of the relief.
6. The GST de minimis level of £60 applies for goods imported into Jersey from unregistered retailers on or after 1 July 2023.
Personal relief for accompanied goods contained in a traveller's personal luggage
1. Total relief from GST will be automatically granted for the personal effects (reasonably required for the journey) and goods used for sports purposes imported as part of an individual's personal luggage provided the individual is making a valid journey to Jersey.
2. Relief from import GST will also apply to the following goods accompanying a traveller:
a) the normal range of tobacco products and alcoholic beverages presently allowed under the Excise (Drawback and Relief) (Jersey) Order 2000 and subject to the limits set out in paragraph (3) below; and
b) "other goods" with a value not exceeding £390 when imported by "air and sea travellers" or £270 where imported in other circumstances.
Other goods are defined as items new and old which are deemed to be a permanent import into Jersey.
"Air travellers" and "sea travellers" means any passengers travelling by air or sea other than "private pleasure-flying" or "private pleasure-sea-navigation". Private pleasure-flying and private pleasure-sea-navigation means the use of an aircraft or a sea-going vessel by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for purposes other than commercial and, in particular, other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities.
Conditions
3. Relief for personal effects applies to all persons whatever their age, however, the following quantitative GST relief limits for alcohol and tobacco apply, per person, to persons 17 years of age or older:
Tobacco Products:
- 200 cigarettes or
- 250 grams of other tobacco products.
Alcoholic Beverages:
- 1 litre of spirits
- 4 litres of wine and
- 16 litres of beer or cider.
No relief is given to ships' crews or frontier workers, that is, airside or shipside workers or persons arriving from only an area of open sea outside of Jersey territorial waters.
4. In any case where the "other goods" relief threshold is exceeded the whole of the value of the goods imported is charged to tax and/or duty and the revenue on the total is collected or the goods forfeited.
5. Where there is evidence of deliberate abuse of the relief the penalties available under the GST Law or Jersey Customs Law, as appropriate, will apply.
Temporary importation of a means of transport
1. This relief applies to a means of transport that is temporarily imported in the following circumstances:
a) by a person established or resident outside of Jersey (or on that person's behalf);
b) used by such a person (or on that person's behalf); and
c) where the means of transport is registered outside of Jersey in the name of the person established outside Jersey or where the vehicle, vessel or aircraft is not registered, belongs to the person established outside of Jersey.
2. Total relief shall also be granted where a means of transport owned by a Jersey resident and kept outside of Jersey, is imported for private or commercial use for a limited period by that person.
3. There is no limit to the number of occasions that a specific means of transport can be entered for temporary importation relief.
4. All existing relief granted under section 5 of GST Direction 2008/25 dated November 2008 is now subject to the conditions of use of the procedure as stated below.
Conditions
5. This relief applies to commercial and private vehicles, vessels, aircraft, containers and pallets and gives total relief from GST.
6. Transport imported under this relief should not be lent, hired, sold or otherwise disposed of or where hired on importation should not be re-hired to any person except for the purpose of immediate exportation.
7. The maximum period a non-resident may temporarily import a means of transport is set at eighteen months from the date of importation. The period for discharge for a Jersey resident temporarily importing a means of transport is the period of time the Agent of the Impôts directs under Article 28 of the Customs and Excise (Jersey) Law 1999.
Should any person already within the procedure wish to interrupt or extend the procedure that person must contact Jersey Customs and Immigration Service ("JCIS") and abide by any decision made.
8. If an application to claim temporary importation relief is accepted, the person claiming relief will be the authorisation holder and be responsible for any GST charges that may be due on the goods declared whether or not the goods are owned by that person. This liability can be discharged by:
a) exporting the means of transport from Jersey for a continuous period exceeding fourteen days, or
b) transferring the means of transport to another temporary importation authorisation holder, or
c) paying the GST liability, or
d) destroying the means of transport under JCIS supervision.
9. Failure to comply with conditions may result in the revocation of the relief and a requirement for immediate payment of GST on the value of the goods on importation. At any time whether at entry or at a later control point where the Agent of the Impôts is satisfied that there is a serious risk of non-compliance with the obligation to re-export a means of transport, a declaration will be required and security will be called for.
10. Where there is evidence of deliberate abuse of the relief, the penalties available under the GST Law or Jersey Customs Law, as appropriate, will apply.
Derogations
11. Provision for relief may be allowed in cases where a person established in Jersey and employed by a person established outside Jersey is required to drive a vehicle belonging to that person for commercial or private purposes within Jersey or where a person established in Jersey uses a temporarily imported vehicle privately on the instructions of the registered holder, the holder being established outside Jersey but in Jersey at the time of use. Derogations will be at the discretion of the Agent of the Impôts.
How to Apply
12. Application should be made at or before the time of import by the person seeking to use the relief.
13. Applications should be made to JCIS. In most cases, an on-line CAESAR declaration is likely to be the most convenient way of making this declaration.
14. Security may be required for the payment of GST if the applicant is not an Approved Trader.
15. A separate application for authorisation is required for each importation.
Temporary importation of other goods
1. Total relief from GST on the importation of other goods may be granted in the following circumstances:
a) for samples imported in reasonable quantities and used solely for being shown or demonstrated in Jersey.
b) for goods sent on approval where they cannot be imported as samples and the consignor wishes to sell the goods and the consignee may decide to purchase them after inspection.
c) for imported animals owned by a person established outside of Jersey.
d) for goods imported to be exhibited or used at a public event in Jersey not purely used for the commercial sale of the goods.
e) for professional equipment owned by a person established outside Jersey and used solely by, or under the personal supervision of the person visiting Jersey.
f) for goods and equipment owned by a Jersey resident and kept outside of Jersey, that are temporarily imported for a limited period.
g) for goods temporarily imported under an ATA Carnet. The ATA Carnet system is applicable in its entirety to Jersey.
h) for disaster relief material where it is imported to be used in connection with measures taken to counter the effects of disasters or similar situations affecting Jersey.
Conditions
2. If an application to claim temporary importation relief is accepted, the person claiming the relief will be the authorisation holder and be responsible for any GST charges on the goods declared whether or not that individual owns the goods. This liability can be discharged by:
a) exporting the goods from Jersey;
b) transferring the goods to another temporary importation authorisation holder;
c) payment of GST liability;
d) destroying the goods under Jersey Customs and Immigration Service ("JCIS") supervision.
3. Failure to comply may result in the revocation of the relief and the loss of security.
4. Where there is evidence of deliberate abuse of the relief, the penalties available under the GST Law or Jersey Customs Law, as appropriate, will apply.
How to Apply
5. Application should be made at or before the time of import by the person seeking to use the relief.
6. Applications should be made to JCIS. In most cases, an on-line CAESAR declaration is likely to be the most convenient way of making this declaration.
7. Security may be required for the payment of GST if the applicant is not an Approved Trader.
8. Each importation is treated as requiring a separate application.
9. The authorisation will specify the period for discharge which will normally be twelve months from the date of importation. Should any person already within the procedure wish to interrupt or extend the procedure, the person must contact JCIS and must abide by any decision made.
Inward processing relief
1. Inward processing relief is a trade facility which allows non-GST Registered businesses to temporarily import goods for processing with total or partial relief from import GST.
Conditions
2. The duration of the authorisation will be decided by Jersey Customs and Immigration Service ("JCIS") and will not normally exceed three years from the date it takes effect.
3. JCIS will specify the period within which the processed goods must be exported. This period may be extended upon request.
4. JCIS may seek evidence the processed goods are the product of the inward processing.
5. If GST becomes payable on the processed goods, GST is payable on the unprocessed value of the imported goods.
6. GST Law or Jersey Customs Law, as appropriate, will apply where there is evidence of deliberate abuse of the relief.
How to Apply
7. Applications should be made before or at the time the goods are imported by the person seeking to use the relief.
8. Applications should be made to JCIS. In most cases, an on-line CAESAR declaration is likely to be the most convenient way of making this declaration.
9. Security may be required for the payment of GST if the applicant is not an Approved Trader.
10. Authorisation will only be granted in the following circumstances:
a) to persons established or resident in Jersey;
b) where it is possible to establish the processed goods have resulted from the original goods; and
c) where authorisation for this relief is unlikely to seriously harm the essential interests of Jersey.
Outward processing relief
1. Outward processing relief is a GST relief which allows non-GST registered persons to:
a) temporarily export goods from Jersey for processing or repair and to re-import the processed goods with total or partial relief from GST;
b) obtain relief from GST on goods imported as replacements for GST paid goods exported, or to be exported, from Jersey for repair (compensating products).
2. Private individuals may also use outward processing relief when re-importing goods which have been processed or repaired outside of Jersey or where faulty goods under warranty have been replaced with equivalent goods. Goods must be solely for the individual's own use or by the individual's immediate family and not be intended for any commercial purpose.
Conditions
3. The duration of the authorisation will be decided by Jersey Customs and Immigration Service ("JCIS") and will not normally exceed three years from the date authorisation is given.
4. JCIS will specify the period within which compensating/processed goods must be re-imported into Jersey. This period may be extended upon request.
5. JCIS may seek evidence the processed goods are the product of the outward processing.
6. JCIS must be satisfied the returned goods have not been enhanced. If GST becomes payable on the compensating/processed goods, GST is payable on the market value of processing work undertaken. If this processing value cannot easily be determined, it may be estimated from actual processing costs incurred or by other reasonable means.
7. GST Law or Jersey Customs Law, as appropriate, will apply where there is evidence of deliberate abuse of the relief.
How to Apply
8. Outward processing relief must be requested by the person on whose behalf the processing, repair or replacement of the goods is being undertaken.
9. Businesses wishing to take advantage of this relief should apply to JCIS. In most cases, an on-line CAESAR declaration is likely to be the most convenient way of making this declaration. Applications should be made before the goods are exported.
10. 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.
11. Authorisations will only be granted in the following circumstances:
a) to persons established or resident in Jersey;
b) where it is possible to establish the compensating or processed goods have resulted from the original goods; and
c) where authorisation for this relief is unlikely to seriously harm the essential interests of Jersey.
Returned goods relief
1. Relief from GST may be granted to goods of Jersey origin which, having been exported from Jersey, are returned to Jersey within a period of three years in the same state as they were exported.
2. Returned goods are relieved from GST even where they represent only a proportion of the goods exported from Jersey.
3. Returned goods relief may also be available when goods are re-imported in the following situations:
a) Where they have not received a treatment or handling other than that altering their appearance or necessary to repair them, restore them to good condition or maintain them in good condition.
b) Where they have received a treatment or handling other than that altering their appearance or necessary to repair them, restore them to good condition or maintain them in good condition but it became apparent after such treatment or handling had commenced that the treatment or handling was unsuitable for the intended use of the goods.
c) Where the goods referred to in paragraph (a) or (b) have undergone treatment or handling that would have rendered them liable to GST if they had been placed under the outward processing procedure, those goods shall be considered to be returned in the state in which they were exported only on the condition that the treatment or handling, including the incorporation of spare parts, does not exceed what is strictly necessary to enable the goods to be used in the same way as at the time of export.
4. Where there is evidence of deliberate abuse of the relief the penalties available under the GST Law or Jersey Customs Law, as appropriate, will apply.
How to Apply
5. Application should be made at or before the time of import by the person seeking to use the relief.
6. Applications should be made to Jersey Customs and Immigration Service (JCIS). In most cases, an on-line CAESAR declaration is likely to be the most convenient way of making this declaration.
Personal belongings / change of residence / transfer of personal property from a secondary residence relief
1. Relief from GST is given to the importation of personal belongings in the following circumstances:
a) where an individual is transferring their normal place of residence to Jersey; or
b) where an individual is transferring their personal property from a secondary residence to Jersey.
2. The relief applies only to personal property. There must be no commercial purpose in the importation.
3. Personal property is property intended to be used only by the individual concerned or for meeting their household needs and includes the following:
a) household effects;
b) cycles, motorcycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes;
c) household provisions appropriate to normal family requirements; and
d) household pets and saddle animals.
4. The relief frees such property from any charge to GST.
Conditions – where there is a change of residence
5. The personal property must have been owned by and held at the individual's former normal place of residence for a minimum of six months prior to the date of first arrival in Jersey. The personal property must be intended for the same use.
6. The individual must have been resident outside of Jersey for a continuous period of at least 12 months prior to the date of first arrival in Jersey.
7. JCIS also have discretion to allow retrospective applications in the following circumstances:
a) If an individual has already established their normal place of residence in Jersey and the application is made within 12 months from the date of first arrival in the island; or
b) Where a change of circumstances or intention means that an individual temporarily resident in Jersey wishes to establish their normal place of residence in Jersey. The application must be made within 12 months from the date of first arrival in the island.
The date of first arrival in Jersey must be proved to the satisfaction of JCIS.
8. Property granted relief must not be lent, hired, sold, given as security or given away within 12 months of the date of first arrival in Jersey.
9. Should there be a disposal of any personal property afforded this relief within 12 months of the date of the individual's first arrival in Jersey, GST will be charged on the value of those goods at disposal, as acceptable to Jersey Customs and Immigration Service ("JCIS").
Conditions – where there is a secondary residence
10. Relief from GST will apply to the transfer of personal property from a secondary residence outside of Jersey to a principal residence in Jersey provided the personal property has been owned by and located at the individual's secondary place of residence for a minimum of 6 months prior to the date it is imported into Jersey.
11. Property granted relief must not be lent, hired, sold, given as security or given away without prior notification to JCIS.
12. Should there be a disposal on any personal property afforded relief within 12 months of the relief being given, GST will be charged on the value of those goods at disposal, as acceptable to JCIS.
13. Vehicles imported from a secondary residence are liable to Vehicle Emissions Duty.
14. No relief is available for tobacco or tobacco products, alcoholic beverages, commercial means of transport.
15. An individual may make use of this relief prior to taking up residence in Jersey provided the individual becomes resident in Jersey within six months of the importation and security for the payment of GST is given to the satisfaction of JCIS, determined with reference to the liability to GST.
16. No relief from GST will be granted if there is evidence property transferred from a secondary place of residence has deliberately been placed in storage at the secondary residence for a period of six months prior to importation to avoid a liability to import GST.
17. Where the conditions of the relief are not complied with authorisation will be refused and where there is evidence of deliberate abuse of the relief the penalties available under the GST Law or Jersey Customs Law, as appropriate, will apply.
How to Apply
18. Application should be made by the individual seeking to use the relief.
19. Applications should be made to JCIS. In most cases, an on-line CAESAR declaration is likely to be the most convenient way of making this declaration.
20. Applications can be made up to 6 months in advance of an individual first arrival. It can also be made on arriving in Jersey.
Goods imported on the occasion of marriage or civil partnership
1. Relief from GST is given to the importation of the following property:
a) Trousseaux and household effects, whether or not new, belonging to an individual and being transferred on the occasion of the individual's marriage or civil partnership to the individual's normal place of residence in Jersey: and
b) Presents customarily given on the occasion of a marriage or civil partnership received by an individual fulfilling the conditions laid down in the preceding paragraph from persons having their normal place of residence outside of Jersey. The value of each present admitted free of GST may not however exceed £1,000.
Conditions
2. No relief is available for tobacco or tobacco products and alcoholic beverages.
3. Property granted relief on the occasion of a marriage or civil partnership must not be lent, hired, sold, given as security or given away without the prior notification to Jersey Customs and Immigration Service ("JCIS").
4. Should there be a disposal of any goods afforded 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.
5. Where the conditions of the relief are not complied with authorisation will be refused and where there is evidence of deliberate abuse of the relief the penalties available under the GST Law or Jersey Customs Law, as appropriate, will apply.
6. Should there be a disposal on any personal property afforded relief within 12 months of the relief being given, GST will be charged on the value of those goods at disposal, as acceptable to JCIS.
7. This relief may be granted only to individuals whose normal place of residence has been outside of Jersey for a continuous period of at least 12 months. However derogations from this rule may be granted where the intention of the individual concerned was clearly to reside outside of Jersey for a continuous period of at least 12 months.
8. This relief may only be granted to individuals able to produce evidence of their marriage or civil partnership.
9. Save in exceptional circumstances, relief shall be granted only in respect of goods imported into Jersey not earlier than two months before the date fixed for the wedding or civil partnership registration and not later than four months after the date of the wedding or civil partnership registration.
How to Apply
10. Application should be made at or before the time of import by the person seeking to use the relief.
11. Applications should be made to JCIS. In most cases, an on-line CAESAR declaration is likely to be the most convenient way of making this declaration.
Personal property acquired by inheritance
1. Relief from GST is given to the importation of personal property acquired by inheritance by a natural person having a normal place of residence in Jersey.
2. For the purposes of this relief, "personal property" means property constituting the estate of the deceased and includes the following property:
a) household effects;
b) cycles, motorcycles, private motor vehicles and their trailers, camper vans, caravans, pleasure craft and private aeroplanes;
c) household provisions appropriate to normal family requirements; and
d) household pets and saddle animals.
Conditions
3. No relief is available for tobacco or tobacco products, alcoholic beverages, commercial means of transport, articles for use in a trade or profession other than portable instruments of the applied or liberal arts, stocks of raw material and finished or semi-finished products or livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.
4. Relief shall be granted only for personal property imported into Jersey not later than two years from the date on which the person concerned becomes entitled to the property (final settlement of the inheritance). However, this period may be extended on special grounds. The personal property may be imported in several separate consignments within the period referred to.
5. This relief shall apply with suitable or necessary alterations to personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in Jersey.
6. Where the conditions of the relief are not complied with authorisation will be refused and where there is evidence of deliberate abuse of the relief the penalties available under the GST Law or Jersey Customs Law, as appropriate, will apply.
How to Apply
7. Application should be made at or before the time of import by the person seeking to use the relief.
8. Applications should be made to the Jersey Customs and Immigration Service (JCIS). In most cases, an on-line CAESAR declaration is likely to be the most convenient way of making this declaration.
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