10 steps to importing goods into Jersey

The business sending you the goods may need:

• To make an export declaration in their country
• Licences or certificates to send goods to the UK

Speak to your supplier to make sure they understand the process that they need to follow, in their own country and throughout the logistics chain, to export goods to you.

It is particularly important that your supplier is clear, on all its documentation, about where the goods have originated from and whether and when duties have been paid on their journey to Jersey.

You will need to include the commodity code on your import declaration. The commodity code will determine the rate of duty you need to pay for the type of goods and if you need an import licence. Some commodity codes also have reliefs and quotas, reducing or removing the tariff rate entirely.

UK Link to commodity codes search

You cannot bring some goods into Jersey without a valid licence or permit. They include:​

• Liquid milk
• Illegal drugs
• Endangered animals and goods made or taken from them
• Firearms, ammunition, accessories, and other weapons
• Explosives and firework​’s
• Chemicals for making weapons
• Flick knives, gravity knives ​and CS gas sprays
• Indecent and obscene material

If you intend to import any of these goods you must contact Jersey Customs for more information on Tel: 01534 448000 or email: rgc@gov.je .

When you make your import declaration, you will need to include the value of your goods to calculate how much duty and taxes you’ll need to pay.

This link outlines the ways to calculate the value.

Work out the value of your goods for customs

Some goods, for example free packaging or retuned goods, are eligible for reliefs from paying duty. Read this guide for more information:

Relief from customs import duty

Food labelling laws Jersey

Where goods are imported from a place outside the Customs Union, or goods imported were not made in the UK customs union, a declaration will need to be submitted by the trader or their agent. This can be done by logging into the business account on the Customs declaration and payment website (CAESAR).

These guidance notes will assist with the declaration process.

Guide for businesses – Third Country imports

NEW – From January 1st  2022 pre-declarations of imported goods from outside the CTA (UK, Guernsey and the Isle of Man), commonly called “third county imports” will become mandatory, before goods will be released.

Guide for businesses pre-declaration of third country imports

Import GST is payable on nearly all goods entering Jersey and there is no de-minimis level for businesses. Import GST can be offset by charging sales GST, so it is a good idea to consider a becoming a GST registered business. Read Jersey Gov information on GST

Goods entering Jersey may also incur excise duty or taxes and this will be dependent on:

• How the goods were imported to Jersey and did they arrive “in free circulation” to Jersey
• The country of origin (where they were made, not sent from) see section 10
• The goods commodity code (section 4)
• If the goods are exempt (section 6)
• If the country from which the goods have been supplied has a trade agreement with the UK. If this is the case it may be possible to pay less duty or no duty on the goods (known as a ‘preferential rate’).

Find out if you can claim a preferential rate of duty

If your goods come from outside the UK customs union and the items do not qualify for a preferential rate, you may have to pay the common customs tariff (UK global tariff) that applies to your product.

The rules of origin requirements are some of the most important provisions that your business needs to understand and comply with when trading with the EU. These links explain the most important rules and  provisions  to ensure you pay zero tariffs on both imports and exports:

Rules of origin for goods moving between the UK and EU

When you import goods into Jersey that were made outside the UK customs union, you must supply proof of the country of origin of the goods. The format for providing this proof of origin is specified in the Trade Agreements between the UK and the relevant country. Trade Agreements do differ, so it is important to check the requirements of the one you wish to take advantage of.   Proof on origin can normally be supported by one or more of the following ways:

• A certificate issued by the local chamber of commerce in the country of origin
• A statement of origin made out by the exporter. This must be part of official invoice documentation that confirms it can be used as a statement of origin and contains a clear description of the goods.
• The importer’s knowledge of the products origin. When claiming importers knowledge, the businesses must have supporting documents to prove origin from their exporter or the products manufacturer.
• By a Registered Customs Exporter.

So long as they are declared to the customs authorities as meeting the origin rules, some goods may be imported without the need for a formal proof of origin (a waiver). A waiver on proof of origin requirements is applied to any consignment valued under £1000 that is imported into the UK Customs Union from the EU, regardless of whether the goods are imported for commercial or non-commercial purposes.

It is important that you retain the correct invoices and records about your imports so they are available for routine customs audits.

Jersey customs audit process