10 steps to importing goods into Jersey
If you are new to importing to Jersey or are an experienced importer some of the procedures have changed because of Brexit. We have put together this ’10 steps to importing goods into Jersey’ guide to help you navigate the process.
An EORI number is a number that a UK business needs for paying UK VAT on imports. Technically a Jersey business does not require a UK EORI number to import goods however, many international suppliers are asking Jersey businesses to supply one.
Applying for an EORI number is free, easy to do and can assist Jersey businesses with the process of importing especially if:
- It is giving information directly to HM Revenue & Customs via one of its digital systems.
- UK or other suppliers insist that Jersey traders provide an EORI number.
To apply for a UK EORI number:
- Click here https://www.gov.uk/eori scroll down to the green box.
- Before you get an EORI number you will need a government gateway ID, this can be created at the same time. To create the gateway ID you will need to have your industry SIC code, the date your business was registered, trading name and address.
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 can hire someone to deal with customs and transport the goods for you, or you can do it yourself.
Most businesses that import goods use a transporter or customs agent and, although this can add additional cost, it is particularly helpful if you import small amounts or import infrequently. To understand their role and who you can work with follow this link:
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.
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
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.
Some goods, for example free packaging or retuned goods, are eligible for reliefs from paying duty. Read this guide for more information:
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.
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.
If a pre-declaration for you goods was not possible before they arrived you can do a full declaration on arrival, or if you still don’t have all the informtion you need apply for a simplified declaration to clear your goods via the below link. You will still be required to complete a supplementary declaration for all simplified declarations within ….. days
Where goods are imported from within the UK Customs Union, these guidance notes will assist with the declaration process.
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’).
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:
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.
Glossary of terms and abbreviations
Webinar - Importing goods into Jersey
On 30th March 2020 we held a webinar with Customs & Immigration answering your questions on Importing goods into Jersey. Moderated by Lorie Rault, Head of Retail at Jersey Business with Paul Ecobichan of Jersey Customs and Immigration giving their expert and practical input to the session.You can view it here.