Business

Customs requirements for businesses sending goods

All postage labels created through Jersey Post will include the Electronic Advance Data (EAD) required to send goods – this provides customs data electronically and ahead of items arriving at their destinations.

Paying import VAT when selling into the UK

IVAS
Import VAT Accounting Scheme, is a scheme run by Jersey Post in conjunction with Jersey Customs and HMRC, to allow locally based Jersey traders to easily account and pay for the VAT payable on goods sold into the UK from Jersey.

What are the benefits of the scheme?
Being an IVAS member assists with the smooth delivery of items to recipients in the UK. Commercial mail items, which are identified as being IVAS registered and having the VAT paid via this scheme, should not be held/delayed by UK Customs for VAT payment.

How does it work?

  • Following approval to join the scheme, the IVAS Member, will be allocated a unique ID number and a customised Customs CN22 label, which must be used on any commercial goods being sent to the UK.
  • All items sent to the UK, will be identified by UK Customs, as being UK Import VAT paid via IVAS, so will not be held for payment.
  • IVAS members will complete their monthly VAT declarations, based on the items sent in that period, and submit it to Jersey Post along with payment for the UK Import VAT due.
  • Jersey Post will pay UK Customs, the applicable VAT, on behalf of all IVAS members.
Paying import VAT when selling internationally

Online marketplaces will collect VAT at the point-of-sale
Online marketplaces are responsible for charging and collecting VAT for imports not exceeding €150. Instead of import VAT, the marketplace will charge the customer VAT at the point-of-sale and declare it instead of the seller.

The launch of IOSS - Import one-stop shop
The Import One Stop Shop (IOSS) has been created to simplify the declaration and payment of VAT for imported goods with a value not exceeding €150 and re-establish fair competition between European and third-country e-commerce retailers.

Contact us for further information

For more information about your customs requirements when sending goods, contact our Business Team.

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