Customs & taxes

Gift definition
A gift is defined as an item

  • Sent between two private people,
  • It is of an occasional nature, such as a birthday or Christmas gift
  • where no monetary consideration has been made.

Packages containing more than one gift
When a package contains gifts that are clearly intended for several people, for example, members of the same family, the £39.00 VAT relief applies to each individual person provided the gifts are:

  • Individually wrapped
  • Specifically addressed to each individual
  • Declared separately on the customs declaration form

for example. Its Christmas and you are sending a box of gifts to the UK.

The box contains 3 items.

  1. 1 Teddy bear worth £5.00
  2. 1 box of chocolate worth £3.00
  3. 1 garment worth £50

Each item must be listed individually on your customs form.

Customs declaration forms
When you send an item that requires customs in formation, our system will automatically create a customs label for you.

Paying VAT
VAT must be paid on most items sent from Jersey to the UK. Any gifts you are sending that exceed a retail value of £39.00 will need to have VAT paid on them.

 It is recommended to prepay VAT at the time of sending to minimise transit times and ensure quick customs clearance.

 In addition, Royal Mail may add a handling fee for non-prepaid VAT items, which the recipient may be asked to pay on receipt of the item.

Return address
It is essential that you include a return address on the outside of the packaging. 

If your parcel has been detained by Jersey Customs, it will be because a customs declaration is required. In this instance, you will receive a letter or email advising the quickest way to resolve the issue

  1. Go to customs.gst.gov.je and enter your reference/CLC number into the relevant field. This can be found on your communication regarding the customs clearance.
  2. check the details and make any corrections where
  3. Make your payment.
  4. Your goods will then be released for onward delivery.

Please note, it may be that you have already paid GST at the time you purchased your goods from the online retailer, but the Customs system has not recognised this. If this is the case, please go to the Customs declaration portal www.customs.gst.gov.je

    1. Choose ‘declare online shopping’, click continue and enter the reference number (CLC)
    2. click continue and then tick the box stating, ‘I have already paid the GST’. You will be asked to choose the seller on a dropdown list, make your selection and your goods will be immediately released.
    3. You will be asked to choose the seller on a dropdown list, make your selection and your goods will be immediately released.

If you have any questions about your declaration, please visit the  Customs website Paying GST for online shopping (gov.je)

As of July 2024 GST will need to be paid on any item that is imported into Jersey when the value of the item is more than £60.

GST will need to be paid on your item before you can have it delivered to your premises.

For further information on GST, when it applies and how to pay it, please visit Paying GST for online shopping (gov.je)

Customs declaration forms
If you are using our standard service and sending a gift under £270.00, a CN22 customs form must be completed. You will need to ensure that all of the relevant sections are completed. For gifts over £270.00 a CN23 form is required; this form asks for additional information. If you are using our parcel service a CN23 form is always required. In all cases, please ensure you include any charges made to your customer, such as postage and packaging in the value of each item.

Paying VAT
VAT must be paid on most items sent from Jersey to the UK. As a personal customer, any items that you have sold via an online selling website, are subject to VAT. It is advisable to prepay VAT at the time of sending to minimise transit times and ensure quick customer clearance. In addition, Royal Mail add an £8 handling fee for non-prepaid VAT items, which the recipient may be asked to pay on receipt of the item.

If you are a business sending items that have been sold online, you will need to pay VAT on any item that you are posting to customers based in the UK. For more information visit www.gov.je.

If you regularly send goods to the UK you may qualify for entry to the pre-paid VAT scheme. Please contact our Customer Care team on 616616 to find out more.

It is not possible to pre-pay VAT or Import Duty to all international destinations. 

Some sellers, such as Amazon and eBay, will charge VAT at the point of sale for items sold into EU countries via their platforms. 

These sites will show the VAT payment on the sales receipt and provide you with an IOSS (Import One Stop Shop) number. 

When mailing your item, you need to 

  1. mark the item as 'VAT PAID'
  2. attach an eBay or Amazon receipt, showing the payment, to the outside of the parcel. 

You will need to include the IOSS number on the customs declaration label attached to the parcel.

Yes. If you are selling second-hand goods, usingeBay  VAT still applies. 

Due to recent changes in import VAT laws, many marketplaces are now charging VAT to the buyer at the point of sale. This covers goods with a parcel value of up to £135.into the UK and EU countries.  

If you have sold an item on eBay, you will need to check the transaction document, to see if VAT has been charged. 

, If VAT has been paid already you do not need to pay the VAT again when posting your item. 

  1. You will need to clearly mark your parcel as ‘VAT PAID’
  2. attach a paper copy of the transaction record onto the outside of the parcel.

This is to ensure no Customs delays, or the possibility of the recipient being charged VAT again, when the item reaches its destination.

No, but you need to apply for 'Outward Processing Relief' with JCIS (Jersey Customs and Immigration Service).

Outward processing relief is a GST relief which allows the temporary export of goods from Jersey for processing or repair and re-importation of the processed goods with total or partial relief from GST.

Private individuals wishing to import goods replaced under warranty or re-import goods which have been repaired off island  do not need to apply for authorisation until the replacement goods are imported, or the repaired goods are re-imported.

Businesses wishing to take advantage of this relief should apply to JCIS.  In most cases, an online CAESAR declaration is likely to be the most convenient way of making this declaration.  Applications should be made before the goods are exported.

For more information on the terms and application process for Outward Processing Relief, please refer to the 'Relief from GST' page on the States of Jersey (gov.je) website.

Some products are zero-rated for VAT purposes, for example, children's clothing and books.

Please visit  www.hmrc.gov.uk for a full list.

When returning an item, you must attach the relevant labels to your parcel sent to you by the retailer as well as complete and attach one of the below customs delaration forms:

  • CN22 = if value of goods is less than £270
  • CN23 = if value of goods is more than £270

This is because the labels provided to you by a retailer will not automatically include the customs information (EAD – Electronic advance data) required to send off island.

If you require further assistance people contact us on 616616 or customercare@jerseypost.com.