Tax guide
VAT & GST
Jersey sits outside the United Kingdom for tax purposes. That works in your favour when goods leave the UK, and means Jersey GST is due when they arrive. Here is how both sides work and what you need to keep.
5%
Jersey GST standard rate on imported goods
£60
GST de minimis — no GST charged at or below this value
£135
Above this a customs declaration is usually required
3 days
Working days to declare under our booking terms
Leaving the UK
Claiming VAT back on exported goods
Normally there is no UK VAT to claim back at all, because a sale for export to Jersey should never have had VAT added. The points below cover how that works and what to do if it did not.
Goods sent to Jersey are an export, not a home sale
The Channel Islands are not part of the United Kingdom for VAT purposes, so goods you buy in the UK and send to Jersey are treated as an export. A UK business can therefore zero-rate the sale, which means no VAT is added at all.
Ask the retailer to zero-rate before you order
Most UK retailers will remove the 20% VAT when they know the goods are going to Jersey. Check with them before paying, and keep the order confirmation that shows the zero-rated price.
If VAT was charged, the retailer refunds it
If a UK business added VAT to a sale that was always going to Jersey, ask them to correct the invoice and refund it. VAT charged in error is settled with the seller, not reclaimed from HMRC by the customer.
Keep the shipping paperwork
A seller can only zero-rate a sale if they can prove the goods left the UK. Your Next Wave booking reference and delivery confirmation both help evidence the export, so keep them with the invoice.
We can supply proof of delivery or an export certificate
Ask us and we will issue a proof of delivery or an export shipping certificate for your booking, confirming the goods were shipped from the UK and delivered to Jersey. That is the evidence a seller or HMRC needs before VAT is removed or refunded, so it makes getting tax back far easier.
Businesses outside the UK can reclaim UK VAT
A business that is registered outside the UK, and is not registered for VAT here, can reclaim VAT it was charged in the UK using form VAT65A under HMRC Notice 723A. Claims cover a period of at least three months and have a minimum value, so talk to your accountant.
Proof of delivery and export shipping certificates
We can supply a proof of delivery or an export shipping certificate for any booking we carry, confirming your goods were shipped from the UK and delivered to Jersey. Ask your retailer to remove or refund the VAT and send them this paperwork — it is the evidence they need to show the sale was an export. Email info@nextwavelogistics.co.uk with your booking reference and we will issue it.
Arriving in Jersey
Paying GST on goods and shipping
Jersey GST is charged when goods are imported, and it is charged on more than the price on the label. These are the rules that decide what you pay.
GST is 5% on import
Jersey charges Goods and Services Tax rather than VAT. Almost every item coming into Jersey is standard-rated at 5%, with only a small list of zero-rated and exempt goods.
GST counts the shipping, not just the goods
The value used for GST is the price of the goods plus commission, packing, transport and insurance up to the point of importation, plus any duty or tax already applied. Your Next Wave freight charge forms part of that value, so the tax is worked out on goods and shipping together.
No GST on shipments at or below £60
The GST de minimis level is £60. A shipment worth £60 or less is not charged GST on arrival. Once the value passes £60, GST is charged on the whole value — not only on the amount above £60.
Shipments over £135 need a customs declaration
Customs duty is not usually due below £135, but a declaration is required above that value because duty may apply. Most parcels and pallets we carry fall into this group, so expect to declare.
Alcohol, tobacco, e-liquid and fuel are different
Excise duty is charged on these items whatever their value and wherever they come from, and they must be declared. Please contact us before booking anything in this category.
Declare and pay online when you are asked
Jersey Customs, or your shipping company, will message you when goods are waiting to be declared. You declare and pay any GST and duty online, the payment is confirmed, and the goods are released for delivery.
Worked examples
What GST actually costs you
GST is worked out on the goods and the freight together. Add the value of what you paid for the item to the Next Wave shipping charge for your package size, then apply 5%.
A parcel of clothes
- Goods
- £200.00
- Next Wave shipping (Small Parcels)
- £24.00
- Value for GST
- £224.00
- GST at 5%
- £11.20
Above the £60 de minimis, so GST is charged on the goods and the freight together.
A pallet of furniture
- Goods
- £1,200.00
- Next Wave shipping (Single Pallet)
- £175.00
- Value for GST
- £1,375.00
- GST at 5%
- £68.75
Well above £135, so a customs declaration is needed and duty may also apply.
For Jersey businesses
Getting GST back as a registered business
Registered businesses reclaim the GST they pay
A Jersey GST-registered business pays GST on import in the normal way, then claims it back as input tax on its quarterly GST return. You only pay the difference between GST collected and GST paid.
Registration is required from £300,000 turnover
A business making taxable supplies of £300,000 or more in the preceding twelve months must register for GST. Returns are filed quarterly and paid within one month of the end of each period.
Customs access takes an extra step
Once you have a GST number you need an account on CAESAR, the Jersey customs system, to make declarations yourself. Approved trader status can speed up clearance of goods arriving from the UK.
Keep the import evidence
Customs entry documents and proof of duty and GST payments are the evidence behind any reclaim, so hold on to them with your Next Wave shipping paperwork and invoices.
Returned goods and GST refunds
If you send goods back to an overseas seller you can apply for the GST to be refunded, provided the item is returned within three months of arriving in Jersey and you apply within one month of sending it back. You will need proof of the return, the original invoice and confirmation of your refund, applied for in writing to Jersey Customs.
Check the source
Official guidance
Rules and thresholds are set by HMRC and by the Government of Jersey and can change. We have linked the pages this summary is drawn from so you can confirm the current position before you order.
This page is general information for customers of Next Wave Logistics and is not tax advice. You are responsible for the accuracy of any customs declaration you make, and under our booking terms goods must be declared and any GST or duty paid within three working days of the customs reference being issued, or storage is charged at £10 per day. Read our Terms & Conditions for the full position, and speak to an accountant about your own situation.
Still unsure what you will be charged?
Tell us what you are buying and we will help you work out the GST before you order. For invoices and payment queries, email our accounts team.