From 1 January 2021, when receiving goods into Jersey from outside of the UK, a customs declaration needs to be completed, prior to arrival, in order for goods to be cleared into Jersey and processed efficiently and quickly.
A trade deal with the EU is yet to be agreed/signed. Until then it’s unknown which goods will incur tariffs and what additional costs will be incurred due to tariffs imposed on those goods imported out of Europe.
Goods imported to Jersey directly from the EU will need to be customs cleared into Jersey and have the relevant tariffs applied on arrival by Customs.
Goods imported from the EU via the UK will have the relevant import duties/tariffs applied depending on the supply chain;
Following Brexit, a full Customs declaration must be received by Customs for all goods, regardless of value, before they can be released. To minimise delays, businesses are asked to put the customs declarations into the system early, so items can be pre-cleared before the arrive on Island. This should minimise delays on arrival as no goods will be released from customs controls until an import declaration has been submitted.
Customs clearance declarations must be submitted on CAESAR, which is the Jersey customs declaration and payment website. To submit a declaration, the following Information is required:
To assist with the customs clearance process which can be complex, businesses can pay a registered local Customs clearance agent to submit the declaration and clear the inbound goods on their behalf.
An EORI (Economic Operator Registration and Identification) number is currently required by businesses and people undertaking certain customs functions across the EU.
Whilst the number is currently not required in Jersey, local businesses may be asked to provide one when dealing with UK suppliers, EU importers and freight companies. Businesses can apply for an EORI number free of charge on the gov.uk website. For more information refer to the gov.je website.
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. So GST must be paid on all goods imported by businesses regardless of the value.
If you are a GST registered business, you must account for the GST on your imports in your quarterly return to Revenue Jersey.
Small businesses importing goods to Jersey should apply for Customs Approved Trader Status. As an approved trader, goods shipped to you can be fast-tracked through Customs on arrival. This allows for pre-declared imported goods to be released on arrival, and tariffs and duties paid after delivery. You must declare and pay GST (and any other duties owed) within 30 days. For more information refer to the gov.je website.
The low value consignment relief that currently allows goods with a value of 22 Euros or less to be imported GST-free into Jersey from Europe, is to be abolished from July 2021.
The low value consignment relief that currently allows goods with a value of £15 or less to be imported VAT-free into the UK, is to be abolished from January 2021.
