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 outside of Jersey 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 on-line 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 gov.je website.