GST De Minimus level for importations of unaccompanied goods for personal use: Reduction

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A decision made on 24 July 2020

Decision Reference: MD-TR-2020-0086
Decision Summary Title:	Reduction in the GST De Minimis level for importations of unaccompanied goods for personal use.		Date of Decision Summary:	19 June 2020
Decision Summary Author:	Comptroller of Revenue		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	Implementation of the Minister’s decision to reduce the GST De Minimis level on the value of Unaccompanied Goods for Personal Use		Date of Written Report:	19 June 2020
Written Report Author:	Comptroller of Revenue		Written Report : Public or Exempt?	Public
Subject: Confirmation of decision to reduce the De Minimis from £240 to £135; to specify the date of the reduction; and to ask the Comptroller of Revenue and the Agent of the Impôts to make arrangements to give effect to the same.
Decision(s): The Minister approved the report and asked the Comptroller of Revenue to make a GST Direction to give effect to the proposed changes, with effect from 1 October 2020; and to request the Agent of the Impôts to make the necessary operational preparations.
Reason(s) for Decision: Ministerial approval is required to make the necessary legal changes.
Resource Implications: Funding is already provided in the Government Plan: £150k for 2020; and £200k indicated for subsequent years.
Action required: The Comptroller of Revenue to make the necessary GST Direction to give effect to the reduction from 1 October 2020. The Agent of the Impôts to make the necessary operational preparations.
Signature:		Position: Deputy S J Pinel, Minister for Treasury and Resources
Date Signed:		Date of Decision: