Import, export and postal procedures

Import procedures

If you import goods from outside the Customs Union, you or your agent must complete a customs declaration. This customs declaration must be made electronically using the Customs and Excise System for the Administration of Revenue (CAESAR).

Some goods are prohibited, and some are subject to restrictions or may require a licence. See information on prohibitions and restrictions.

To release your goods at import you or your agent must pay any charges (customs duty, excise duty, GST) due. You can do this by debit or credit card, cheque or bank transfer. The following documents must be available if requested by Customs at the time of clearing your goods:

invoice
certificate of origin
import licence and suchlike

Postal procedures

If you import or receive goods through the post from outside the Customs Union, you may have to pay Customs duty and GST on them. This includes goods purchased online, by mail order or goods that have been sent as a gift by a relative or friend. Goods imported through the post which are prohibited or restricted may result in seizure.

If you need further information, email Goods Control.

Classification

If you import or export goods into or out of the Customs Union, you must classify those goods for customs purposes. Every product has a specific classification code, otherwise known as a commodity code.

This classification code determines the amount of Customs Duty you will pay on imported goods.

Find out more about classifications.

Customs valuation

The customs value of goods is a key element in determining the amount of customs duty that will be payable. Other factors include the origin and the type of goods involved.

The value of goods used for customs purposes is usually the transaction value, that is the price actually paid or payable for the goods. This is the invoice price plus the cost of transport and insurance. It also includes any other payments made or to be made for the imported goods.

Valuation methods

There are six methods of valuation that apply in hierarchical order. If method 1 (transaction value) cannot be used then you should use the next method and so on:

The transaction value method
The transaction value of identical goods
The transaction value of similar goods
The deductive method
The computed method
The residual valuation provision

Rules of origin

Preferential and non-preferential origin

The country of origin of goods is a factor in determining the amount of duty payable. Other factors include the type and value of the goods.

Trade preferences reduce or remove rates of duty (tariffs) on imports from developing countries into the Customs Union. Eligible developing countries will be able to get trade preferences through the UK Generalised Scheme of Preferences (GSP) from 1 January 2021.

To claim preferential rates of duty, your product must originate in the EU or UK (as the exporting country) as set out in Chapter 2 of the Trade and Cooperation Agreement 'rules of origin' and the 'Product Specific Rules of Origin' contained in Annex ORIG-2.

The introductory notes to product specific rules of origin can be found in Annex ORIG-1.

You'll need to know how to classify your goods when checking the product specific rules.

If your goods do not meet the rules of origin requirements (or if you cannot prove that the goods meet them) you'll still need to pay Customs Duty. To find out the rate of duty, you'll need to classify your goods correctly.

Proof of origin

To benefit from preferential tariffs when importing into the Customs Union from the EU (or importing into the EU from the Customs Union), the importer will be required to declare they hold proof that the goods comply with the rules of origin.

You'll be entitled to claim the preferential rate of duty if you have either:

a statement on origin that the product is originating made out by the exporter
the importer's knowledge that the product is originating

If you're delaying your declaration for goods imported into the Customs Union from the EU you only need to include the proof of origin when you make your supplementary declaration.

Statement on origin

The text for a statement on origin is in Annex ORIG-4 of the Trade and Cooperation Agreement.
When exporting from the EU to the Customs Union a statement on origin can be made out by any exporter where the value of the consignment is 6,000 euros (currently £5,700) or less. Above this amount the EU exporter must have a Registered Exporter (REX) number and include it in the statement.
When exporting to the EU you must include your EORI number in any statement you issue to your EU customer, regardless of the value.
The statement on origin must be provided on an invoice, or any other commercial document (excluding a bill of lading), describing the originating product in sufficient detail to enable its identification.
It will be valid for 2 years from the date it was made out on imports into the UK and 12 months for imports into the EU.

Importers knowledge

'Importers knowledge' allows the importer to claim preferential tariff treatment based on evidence they have obtained about the originating status of imported products. This evidence must be in the importer's possession, be in form of supporting documents or records which may be provided by the exporter or producer and provide evidence that the product qualifies as originating.
As the importer is making a claim using their own knowledge, no statement on origin has to be provided by the exporter or producer.

Suppliers' declarations

Until 31 December 2021, if you're claiming preference on the basis of the importer's knowledge or making out a statement on origin, you do not need to hold a supplier's declaration at the time you're claiming preference for goods imported from or to the EU.
But the importer must be confident that the goods meet the rules of origin. You must make every effort to obtain suppliers declarations retrospectively.

How to claim a preferential rate of duty

More information is available on the UK Government website at:

Claiming preferential rates of duty between the UK and EU from 1 January 2021

Rules of origin for goods moving between the UK and EU from 1 January 2021

Temporary storage

Temporary storage is the situation of non-Customs Union goods temporarily stored under customs supervision. The goods are in temporary storage from the moment you present them to customs until you:

place them under a customs procedure (for example, release for free circulation)
re-export them, or
destroy them

A temporary storage facility:

is a customs approved place inside or outside the port or airport
is where non-Customs Union goods are placed in storage for up to 90 days
must be authorised by Customs as a temporary storage facility

For more information about temporary storage, email Goods Control.

Directives issued by the Jersey Customs & Immigration Service relating to all areas of Customs goods control

Directives