TAX AND DUTY . 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. [25] Like all EU tax regimes, LVCR is ultimately policed by the EU. As businesses based in the Channel Islands have become more sophisticated, however, goods are now imported from the Far East, including electronics and accessories. 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. VAT is also due on any gift sent from Jersey to the UK that is valued over £39 (including the postage and packing). [5] A study by the Kantar Group found that in 2009 there was an 18% increase in the volume of online CD sales. 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 NY, United States. Import Duty: 9%. 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. VAT tax must be paid on most items sent from Jersey to the UK. The VAT rate you are charged on imported goods depends on whether your business is … Export of vehicles to the UK (2.7.4.L4) LOCAL INFORMATION . Jersey Post For goods being imported by post: An Post will calculate the amount of charges you owe. 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. Introduction Summary. 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. Three different duties and taxes are collected on imported goods: excise duty on alcohol, tobacco and fuel; Common Customs Tariff (CCT). In relation to LVCR and the Channel Islands it recommended that "The UK Government should immediately apply the lowest threshold applicable for the relief of low value consignments permissible in the directive, which is currently 10 euros (approximately £7) – this would eliminate the vast majority of exploiting trade almost immediately" it also recommended that "The enforcement, by government bodies like Customs and Excise, of VAT should be reviewed to ensure a level playing field" [18]. Included in the import charges are duties, excise duties and value added tax as well as various other charges that may be added when a good is imported. This content requires a Croner-i subscription. For more information on VAT, please read our further advice. In 2011 the UK Treasury announced that from 1 April 2012, LVCR would no longer apply to goods imported from the Channel Islands. The smaller populated islands are Herm, Jethou, Brechou and Lihou. This administrative relief is known as low-value consignment relief (LVCR). The four main islands are Jersey, Guernsey, Alderney and Sark. Guernsey has, like Jersey, taken steps to protect its international reputation and protect the viability of the fulfilment industry in the Bailiwick. He argued that this was to ensure that the Island was not taken advantage of by UK business and that tangible economic benefits would remain in the Island. 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… British group of islands off the northwest coast of France. If your customer is repsonsible for import GST (if it applies) then there should be no issue for you. 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. Customs and VAT - Sending an item for repair. The maximum allowed value of the goods for which the exception applies is set by the importing state, and can be between €10 and €22. With reference to online music sales in particular, it has been noted that the low price offered by online retailers such as Play.com, Amazon.co.uk, TheHutgroup.com and HMV plays a significant factor in these sites' popularity. The UK tariff (www.gov.uk/trade-tariff) will be used to assess what duty is due. Sending items to the UK? VAT tax must be paid on most items sent from Jersey to the UK. Vehicle - a motor car, lorry, van used for transporting goods or people or anything that runs on the road and requires to be registered Total online retail spending online grew by 33.4% in 2007 to a record £10.9bn and UK online sales are predicted to reach £28.1bn by 2011 – 8.9% of all retail sales. However, as a result of EU Council Directive 2009/132/EC, an optional exception is allowed on shipments of a low value to speed up the transit of low value goods which might otherwise be delayed by customs and also reduce the cost of tax collection where it might not be practicable. 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. Historically, the bulk of mail order goods sold through the Channel Islands were manufactured in the UK, exported to the Islands and then mailed back into the UK VAT-free. This ‘special’ status … In fact exports from the Channel Islands account for a very small percentage of the CD/DVD market".[5]. This administrative relief is known as low-value consignment relief (LVCR). Alternatively, you can send your item without pre-paying and the recipient will need to pay VAT to claim the item. From 1 January 2021 there will be changes to the animal health requirements to enter the EU. These are Excise Duty and Import Duty (also referred to as Customs Duty). Please note, whilst VAT relief was previously allowed for goods less than £15, this is no longer the case. The advantage was highlighted by Matt Moulding, CEO of The Hut Group, who was quoted in The Guardian as saying "If you aren't offshore you couldn't possibly compete. Memory cards are subject to similar licence arrangements as CDs and DVDs,[citation needed] so the majority of memory cards sold in the Channel Islands are supplied through EU distributors. The total amount due is based on your consignment value and where your items are imported from. Jersey's Economic Development Minister Philip Ozouf Jr announced in March 2006 a New Jersey Fulfilment Policy[25] intended to govern the fulfilment industry in the Island and stated that companies who export to the UK by mail order must first obtain a licence. If the total value of your consignment (including any shipping, insurance, packaging or custom costs) exceeds £135 you must declare it and pay GST. This notice is intended for anyone who owns or is responsible for a pleasure craft that sails to or from locations outside the UK. Buying goods online from Mount Athos, the Canary Islands, the French overseas departments and the Åland Islands . GST (Jersey’s goods & services tax) must be paid on most items entering the island if the total consignment value exceeds £135. However, the Channel Islands, whilst having no direct influence on the tax policies of the UK government, do regularly discuss taxation issues with the UK Treasury and HM Revenue and Customs as proven by the discussions that took place in 2006 regarding Jersey's new Fulfilment Industry Policy. section 4. Please note, if you order multiple items that arrive in one shipment, we will treat this as one consignment. [6], Historical documentation indicates that LVCR was originally allowed by the UK for the Channel Islands in order to expedite Jersey and Guernsey grown agricultural goods such as fresh flowers and daily mail that would have been damaged by the delay caused in VAT processing. If you import a vehicle from within the EU, you'll need to pay GST at 5% on the value of the vehicle at import. You may have difficulty doing that though, as there's rarely anyone there to declare it to. VAT: 8.18%. Import Duty: 6%. This is charged on all goods imported from outside the European Union (EU). Please could you advise us on this? Buying goods from Gibraltar, the Canary Islands or the Channel Islands; How to locate your goods following arrival to Ireland; How to pay your import charges ; How to pay your import charges. 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. This group published in 2006 a report High Street Britain 2015 that covered many issues affecting retail in the UK. As the Islands do not have their own VAT, a UK business should not be charged Channel Islands VAT on any goods, but may be charged the standard rate of UK VAT on importing goods into the UK. Jersey Customs and Immigration say they see people bringing in … around £85 million per year. EU travel from January 2021. This includes all freight charges and insurance costs. 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". There are two types of duty chargeable within the Bailiwick of Guernsey. Passengers aged 17 years and over arriving from non-EU countries may bring the following items into the UK for personal use without paying UK tax or duty. We are currently changing our freight providers and have been advised by the new company that duty is applicable on goods being shipped from the mainland to the Channel Islands over the value of £250. [16] VAT abuse is defined as transactions that, "notwithstanding formal application of the conditions laid down by the relevant provisions of the Sixth Directive and of national legislation transposing it, result in the accrual of a tax advantage the grant of which would be contrary to the purpose of those provisions. 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. What is the rate of Import VAT? Knowing all costs upfront and clearly communicating with your customer how it will be paid will result in a smoother shipping experience. [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. You’ll be contacted by Royal Mail, Parcelforce or the courier company explaining how to pay any VAT, duty and fees for dealing with customs. Existing subscriber? A free Jersey Post account allows you to access our online services and buy postage online. Filters. They will attach a customs docket to your package with details of the amount of import charges owed. [5], The Channel Islands consist of the Bailiwicks of Guernsey and Jersey, Crown dependencies which are self-governing but historically linked to the Crown. London, United Kingdom. Channel Islands. VAT is also due on any gift sent from Jersey to the UK that is valued over £39 (including the postage and packing). Full customs declarations will need … The most important thing to note, is that you will have to pay VAT on the purchase price (the UK's Standard rate of VAT is currently 20.0%). DUTY. You'd basically be declaring anything over your allowance, if you're an honest type! Threshold: USD 800. You need a commodity code to ensure that you’re paying the right amount of tax and duty. This means they do not charge VAT on purchases but there is a free movement of industrial and agricultural goods in trade between the Islands and the Union. [23] It was announced on 4 October 2012 that Condor Logistics would close its operations with the loss of about 180 jobs (110 in the UK, 50 in Jersey and 20 in Guernsey). 2.7.4. The Channel Islands have no say over the operation of Low Value Consignment Relief as they are not members of the EU and the relief is granted to the importer of the goods and not the exporter. From the 1st January 2021, the 'Other Goods' allowances will also apply to passengers importing goods from any place other than the UK, Isle of Man and Jersey. Duty on UK sales to Channel Islands. Import Duty Charges The general rule is that import charges are to be paid when importing goods to the country in accordance with the customs tariff that has legal validity in Iceland. Postal Headquarters Many low-valued exports of goods from the Channel Islands to the United Kingdom were exempt from value added tax (VAT) until April 2012, due to the operation of an EU tax relief called low-value consignment relief (LVCR). For more information on VAT, please read our further advice. Regardless of the value, you must pay VAT on the item. [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", http://www.scrutiny.gov.je/documents/evidence/37591-38482-2262006.pdf, "House of Commons All-Party Parliamentary Small Shops Group HIGH STREET BRITAIN 2015", http://www.scrutiny.gov.je/documents/reports/36460-45783-2552006.htm, 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", http://www.statesassembly.gov.je/documents/statements/19375-40005-8112006.htm, "Are import duties and import VAT always payable? 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