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Customs and Excise - bringing goods into the Island

Excise duties are chargeable on a specific range of goods.

They are: alcoholic drinks, tobacco, fuel and Jersey registered vehicles. Notices outlining the various rates of duty applicable are available at the Imp™ts Office, Maritime House, La Route du Port Elizabeth, St. Helier. Hours: Monday-Friday, 8:30am - 4pm. For more information e-mail: ; Telephone: +44 (0)33; Fax: +44 (0)34; or log on to www.customs.gov.je.

Duty Free allowance
The legal allowance for passengers consists of 200 cigarettes or 50 cigars or 250 grams of tobacco and 1 litre of spirits and two litres of wine, although certain variations from these quantities are allowed. For example, if you have no cigarettes or spirits you may bring in 27 litres (36 x 75cl bottles) of table wine or 75 litres of cider or beer. These allowances are only available to travellers aged 17 and over.

Q. Do I have to pay duty on my personal effects?
A. If you are coming from a member state of the European Union, there is no duty payable on any goods you import apart from alcohol and tobacco products. If you are coming from outside the European Union, no duty will be levied on goods - other than alcohol and tobacco products - that you or your family have possessed for six months or more as long as the goods are not disposed of in Jersey within a year of arrival.

Q. Do I have to pay duty on my car?
A. Your car will be liable for Vehicle Registration Duty based on engine size when it is due to be registered in Jersey. There will also be a Customs duty charge of 10 per cent of the value of your car if you are coming from outside of the European Union. However, no duty will be charged on any vehicle that you have owned and used for six months or more, on condition that it is not disposed of in Jersey within a year of arrival. In all cases, your car must be registered with the Driver and Vehicle Standards Department promptly on arrival.

Q. What about bringing plants or animals into Jersey?
A. Importing plants or animals into Jersey from the United Kingdom is not a problem. Animals coming from outside the UK may have to be quarantined for six months (these rules do not apply to horses travelling for races and shows or cats and dogs registered under the Pet Travel Scheme). Certain plants would have to be checked by the Department of Agriculture and Fisheries to ensure they do not have non-indigenous pests. Any specific questions should be directed to the Department of Agriculture and Fisheries, Telephone: +44 (0)00.

Q. Is there anything I am not allowed to bring?
A. There are certain items that you cannot import including:
" Endangered species, their parts and derivatives, i.e. snake skins, fur skins, elephant skin, turtle shell products and ivory products.
" Firearms and flick knives.
" Indecent or obscene material.
" Certain chemicals.
" Controlled drugs such as cannabis, amphetamine sulphate, LSD, ecstasy, heroin.

Information for residents

Q. If I buy goods from overseas or via mail order catalogues, will I have to pay Customs duty on the items bought?
A. There is no Customs duty on goods imported into Jersey from countries of the European Union. All goods imported from countries outside of the European Union will be liable to Customs duty. The rates of duty will vary according to the goods. One of the highest rates people will encounter is for clothing. This is 12.4 per cent of the value of the goods (including shipping). Most other rates are considerably less and some are zero. Duty is liable at the point of importation. (NOTE: There will always be excise duty to pay on alcohol, tobacco, fuel and vehicles due for registration.)

Q. What happens if I want to buy something mail order or over the Internet from the UK and get the VAT back?
A. Your supplier should supply the goods to you free of VAT and issue a "zero rated" invoice. They must keep proof of shipment or postage to prove to their VAT officer that the goods have been shipped to Jersey. Before buying anything, check with the supplier to ensure he can supply VAT free because it is not possible to reclaim VAT retrospectively. It should also be remembered that your supplier is not obliged to supply the goods at a VAT free price. Inquiries relating to VAT should be made to the HM Customs on 0845 010 9000.

Q. I want to buy something retail in the UK and get the VAT back. What should I do?
A. Make sure you take some proof of Jersey residence with you, such as a passport, and ask the shop for a VAT reclaim form 407. The retailer will complete the part of the form detailing the goods bought together with the section relating to the retailer's declaration. You must complete the section headed Customer's Declaration. On your departure from England, post the form in a designated Customs box. (You do not have to hand it to a Customs Officer or get it stamped). It is not acceptable for the form to be endorsed by Jersey Customs on your return to the Island. Note: the VAT scheme is voluntary and some smaller outlets may not be part of it. You may, therefore, be unable to claim the VAT back.

Q. I want to sell/give my car to someone in the UK.
A. The person who receives the vehicle in the UK will be liable to pay VAT on the vehicle. VAT is charged at 17.5 per cent of the value. The Jersey resident must go to the Driver and Vehicle Standards Department and surrender their registration document. They will be given a Certificate of Origin, which the new owner in the UK must present when registering the vehicle in the UK.

Q. I am a student in the UK. Can I take my car?
A. If you are a Jersey student studying in the United Kingdom, you can import the following goods temporarily under duty/tax relief and export them at the end of your course of study:
- a motor vehicle
- belongings
- clothing and household linen
- articles for you to use in your studies
- household effects for furnishing your rooms

To gain duty/tax relief in the UK:
- The goods must declared to HM Customs and Excise on importation.
- The goods must be for your use or for use by visitors, including family members living outside the European Community (EC) while you are staying in the EC.
- The goods must be brought in with you.
- The vehicle must be registered outside the EC or, if not registered, belongs to you or someone else who normally lives outside the EC.
- You must not sell, lend or hire them out or otherwise dispose of them in the EC. They must be exported when you leave the UK at the end of your course of study.

To declare goods you must do the following:
- If you bring your goods or vehicle in with you, you must go into the Customs Red Channel and tell an officer. A list of belongings you want to declare can be helpful but the officer may still want to question you or examine the goods. If an officer is not available, you must contact the UK Customs Office in the area you live.
• If imported separately, you must fill in and sign the following customs form: Form C3 for your belongings or Form C104F if you are importing your private vehicle into the UK for a temporary period. Duty free allowances do not apply to goods imported separately.
Most people will hire a shipping agent to look after their needs if they cannot deal with Customs in person.

Q. I am moving back to the UK. Will I have to pay anything?
A. As long as you are moving your permanent residence to the UK, you can import your belongings into the UK free of VAT. However, you must satisfy the following criteria:
- have lived in Jersey for at least 12 months
- owned all belongings for more than six months and
- do not sell, lend, hire or otherwise dispose of the goods in the EC within 12 months unless you get Customs authority first.
All goods must be declared to Customs on entry at the port or airport. A list of your belongings will be useful. The only duties you will be liable to pay will be excise duty on any cigarettes or alcohol contained in your personal effects. For full information on the current rates of excise duty, contact HMS Customs helpline on 0845 010 9000.

Q. I am being charged VAT on my subscription to my mobile phone, satellite TV, etc.
A. As VAT is only refundable on goods purchased and not on services, you cannot claim the VAT back. For VAT purposes, mobile telephones and satellite TV subscription charges are classed as a service.

Q. I want to buy a car from a source outside the Island.
A. Cars purchased from domestic sources in EU states will not be liable to Customs duty. Vehicles purchased from outside of the EU will attract 10 per cent Customs duty on entry into Jersey. This duty is applied to the sale price of the vehicle and the freight charge to get the vehicle to Jersey, known as the CIF value - Cost, Insurance and Freight. N.B. Vehicle Registration Duty will be payable on all vehicles when they are due for registration.

This article updated: 2004/07/01 12:18:38

article © Guiton Group. website © 2004 Guiton Group

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