VAT must be paid. These are Excise Duty and Import Duty (also referred to as Customs Duty). When goods are imported into the EU from a non-EU territory, they are generally subject to a VAT (currently 20% in the UK for most goods). This is charged on all goods imported from outside the European Union (EU). Vehicle - a motor car, lorry, van used for transporting goods or people or anything that runs on the road and requires to be registered This ‘special’ status … [citation needed], "1997 VAT Assurance Review of The Channel Islands" ("Island suppliers were concerned that the introduction of VAT from 1 April 1973 would result in perishable goods, namely cut flowers and cream, not being delivered to customers in peak condition"), Guernsey Commerce and Employment Department, Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods, "Boom in sales of tax-free CDs casts doubt on Treasury claims", Jersey Economic Affairs Scrutiny Panel – Impact of The Fulfilment Industry On the Local Economy, House of Commons Hansard Written Answers for 18 Jun 2008 (pt 0016), "Judgment of the Court (Grand Chamber) of 21 February 2006 (reference for a preliminary ruling from the VAT and Duties Tribunal, London) — Halifax plc, Leeds Permanent Development Services Ltd, County Wide Property Investments Ltd v Commissioners of Customs & Excise",, "House of Commons All-Party Parliamentary Small Shops Group HIGH STREET BRITAIN 2015",, House of Commons Hansard Debates for 01 Nov 2006 (pt 0011), "VAT free loophole to be closed by UK Treasury", Condorgroup: "Following loss of LVCR, Condor Group to close logistics business",, "Are import duties and import VAT always payable? [11], In recent years, retailers, politicians and academics in the United Kingdom have claimed that this situation affords an unfair and damaging economic advantage to retailers based in the Channel Islands. DUTY. VAT is also due on any gift sent from Jersey to the UK that is valued over £39 (including the postage and packing). Second, it must also be apparent from a number of objective factors that the essential aim of the transactions concerned is to obtain a tax advantage. Knowing all costs upfront and clearly communicating with your customer how it will be paid will result in a smoother shipping experience. The Guernsey authorities also claim that three of the largest retailers on the Island have agreed to voluntary caps on the amount of VAT that they can avoid by way of LVCR. Many or most of these were shipped from the Channel Islands, although they are almost always controlled by UK-registered parent companies. section 4. NY, United States. If the relief continues to be exploited by businesses using offshore locations, the Government will consider changes to prevent this type of behaviour". JERSEY This content requires a Croner-i subscription. If you import goods from the Channel Islands or special territories you will be liable for import VAT in the same way as you would for those imports detailed in paragraph 1.5. 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. Please note, whilst VAT relief was previously allowed for goods less than £15, this is no longer the case. In 2011 the UK Treasury announced that from 1 April 2012, LVCR would no longer apply to goods imported from the Channel Islands. Information about customs charges, procedures and rules when importing and exporting goods into or out of the Customs Union (UK, Jersey, Guernsey and the Isle of Man Disclosing cash when travelling Find out about disclosing large amounts of cash that you import into, or export from Jersey, including possible penalties if you fail to disclose In a written answer to Janet Dean MP on 18 June 2008 the then Financial Secretary to the Treasury Jane Kennedy stated that three quarters of the VAT avoided due to LVCR "is attributable to imports from the Crown dependencies". 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. 2.7.4. Threshold: USD 800. From the 1 st January 2021 import duty could be liable on goods imported from any place other than UK, Isle of Man and Jersey. Use the trade tariff link below to check duty rates. The Government is aware that this provision is currently being exploited the relief now costs the Exchequer However, in more recent years the Channel Islands have been used as a convenient location for selling goods VAT-free into the UK by mail order. L4 Export of vehicles from Jersey to UK . Customs and VAT - Sending an item for repair. Sending items to the UK? If you need to pay import duty on a delivery from China, UK customs will automatically let Royal Mail or your courier know, and they’ll contact you. A free Jersey Post account allows you to access our online services and buy postage online. Under this agreement the Channel Islands are not part of the European Union but are part of the customs territory of the union. Jersey introduced a Goods and Services Tax (GST) of 3% in 2008 which increased to 5% in 2011 on the majority of goods and services supplied in Jersey for local use, including imports, GST can be claimed back on exports. [citation needed] The refusal to grant further licences was only applied to CDs and DVDs – an industry that is almost entirely based offshore in the Channel Islands already – and licences for other products have not yet been controlled to the same degree. Full customs declarations will need … British group of islands off the northwest coast of France. Passengers are not allowed to combine allowances with other travelling companions, it is an individual allowance and is the responsibility of the person travelling to know the allowance of the country they are entering… Alternatively, you can declare and pay for your goods when they arrive in the Island. The UK tariff ( will be used to assess what duty is due. Buying goods online from Mount Athos, the Canary Islands, the French overseas departments and the Åland Islands . Avoid custom delays by pre paying your VAT online. In order to calculate the percentage of duty payable you can ask your UK freight agent or work it out yourself using the online tariff from the UK government website . The UK Government stated that any action to stop the LVCR trade would damage the UK post office. 1: personal effects imported into the UK (form C3) section 4.1: te m porary import relief of VAT for personal effects; section 4.3: temporary impor tation of vehicles into the UK ; Notice 3: bringing your belongings, pets and private motor vehicles to UK from outside the EU on GOV.UK website. Jersey. This administrative relief is known as low-value consignment relief (LVCR). [19][20] The retailers argue that by failing to stop abuse of LVCR the UK Government is in breach of the Principal VAT Directive (previously the Sixth VAT Directive) which states that the conditions for EU tax exemptions such as LVCR should be laid down "for the purposes of ensuring the correct and straightforward application of those exemptions" and to prevent any "possible evasions, avoidance or abuse". From the UK, anyone heading to a non-EU destination is able to buy alcohol and tobacco free of duty, and all other goods free of VAT. If your customer is repsonsible for import GST (if it applies) then there should be no issue for you. Introduction Summary. All rights reserved. GST (Jersey’s goods & services tax) must be paid on most items entering the island if the total consignment value exceeds £135.
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