All items arriving in Jersey are subject to the payment of GST.
In Jersey GST is charged on any items valued at £60 or more. For commercial imports GST is charged on the full value. The threshold is based on the combined value of goods received that day so, if you receive separate items with a combined value over £60, you may be liable to pay GST.
You must pay GST at 5% if the value of your imported personal goods, including shipping, exceeds £60. This applies to private individuals, not businesses. If the value of your goods is less than £60, Customs won’t usually charge you GST or duty.
Depending on where your goods are from, you may be required to pay duty on the entire value of your item. Customs may also detain your item if they need additional information from you.
Paying GST
If GST is payable on your items, they will be detained by Jersey Customs. You will be notified that an item is being held and you must declare and pay any duty on it before we can deliver it.
You should follow the below simple steps to declare your item:
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
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.
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)
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.
