Important information for the shipment of goods to the Channel Islands

From Tuesday 6th May all consignments delivered to Jersey with a value exceeding £400, including shipping costs, will be subject to a 'Goods and Service Tax' (GST) of 3% of the value of the consignment. The responsibility for the payment of this tax lies with the consignee (receiver) and not the consignor (sender). If the tax is not paid we, like all other delivery companies, will be unable to deliver the consignment.

Where the GST has not been paid, the goods will be held by our Agent for a maximum of 5 days. During this time our Agent will notify the receiver of the goods that they are held by Customs and provide them with a Consignment Line Code. This will enable the receiver to declare the goods and pay any Customs duties and GST that is due on-line. If after 5 days the GST remains unpaid we will return the goods to you with the transportation cost for the return journey being charged at your agreed rates.

It may be good practice when you are taking orders from customers in Jersey to advise them of any GST payments due and to collect their GST registration number if they have one. The consignee has a duty to register consignments stating the consignment note number and from where the goods are being despatched - if possible advise your customers of the consignment note number at the point of sale.

We need to remind you that as Jersey and the rest of the Channel Islands are not part of the EU, every consignment to one of these destinations must be accompanied by a commercial invoice. The commercial invoice confirms the origin, description, value and intended use for the goods to be delivered. Four copies of the commercial invoice must accompany all consignments to enable the goods to be cleared through customs without delay. If you need a template of a commercial invoice please visit our website http://www.city-link.co.uk/services/import_export.php

If you would like any additional information on the States of Jersey Goods and Services Tax we recommend that you visit the official government website at www.gov.je