When do I need to pay taxes on items I send or receive?

VAT tax must be paid on most items sent from Jersey to the UK. Please note, whilst VAT relief was previously allowed for goods less than £15, this is no longer the case.


Sending Items To The UK

Sending items to the UK? Avoid custom delays by pre paying your VAT online. VAT tax must be paid on most items sent from Jersey to the UK. Please note, VAT relief was previously allowed for goods less than £15 but this is no longer the case and whilst some VAT exemptions do exist, most items require VAT to be paid.


When should I pay VAT?

VAT is due on any commercial item sent from Jersey to the UK including anything sold by members of the public (for example, anything you sell on ebay). Regardless of the value, you must pay VAT on the item.

VAT is also due on any gift sent from Jersey to the UK that is valued over £39 (including the postage and packing). For more information on VAT, please read our further advice.  


Pre-pay your VAT

Pre-paying VAT is the quickest and cheapest option to get items to the UK. Alternatively, you can send your item without pre-paying and the recipient will need to pay VAT to claim the item. Expect delays on any item without VAT pre-paid when passing through customs. Additionally, be aware that the recipient of the item will be asked to pay the applicable 20% VAT along with an additional £8 Royal Mail collection charge at the point of delivery.

If you are a local business that regularly sells and sends items to the UK or internationally, we can also provide professional support and assistance with VAT clearance. Get in touch to find out more.


Receiving Items To Jersey

GST (Jersey’s goods & services tax) must be paid on most items entering the island if the total consignment value exceeds £135. If you are ordering or receiving items from outside of the Channel Islands, it’s important you understand the regulations surrounding GST and when it is payable.


When should I pay GST?

If the total value of your consignment (including any shipping, insurance, packaging or custom costs) exceeds £135 you must declare it and pay GST. Please note, if you order multiple items that arrive in one shipment, we will treat this as one consignment. The total amount due is based on your consignment value and where your items are imported from.

To get an idea on how much you may need to pay, please check The States of Jersey Customs and Immigration Service website for further information.


Pre-Pay Your GST

You can declare and pay for your goods before they arrive by creating a pre-arrival declaration online via The States of Jersey Customs and Immigration Service website (please note, you must first set up an account in order to do this).

Alternatively, you can declare and pay for your goods when they arrive in the Island. Your shipper should give you a Consignment Line Code (CLC) reference number to make a declaration and pay online or by visiting Customs at Maritime House.

To find out more information on paying your GST and avoiding customs delays please visit The States of Jersey Customs and Immigration Service and read their GST quick guide.


Other Custom Delays

When sending items outside of Jersey, please ensure they are presented with the correct forms and customs declarations necessary to avoid custom delays at their final destination.  

All items sent to Jersey from the UK should also have a completed and signed customs declaration form (CN22 or CN23) attached in order to comply with customs requirements.


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