• Travel, Traffic and Transport
• Customs Import and Export Controls
• Guernsey and VAT
• Duty Free allowance
• Prohibited and Restricted Goods
• Declaring cash
• Importation and exportation of goods into the Bailiwick of Guernsey
  • Importation Of Goods By Freight Into The Bailiwick Of Guernsey
    
  • End Use - Favourable rates of duty on certain goods
    
  • Authorised Economic Operators
    
  • Moving your Residence to Guernsey
    
• Why do I have to pay duty and how much will it be
• Importing motor vehicles
• Goods and mail detained by the Guernsey Border Agency
• Customs and Immigration Clearance Procedures

Guernsey and VAT

The relationship of Guernsey (and Jersey) with the European Community is set out in Protocol 3 of the United Kingdom's Treaty of Accession. Guernsey is within the Customs territory of the Community, but NOT within the Fiscal territory of the Community. Guernsey does not have a VAT regime and therefore, Guernsey traders do not have VAT registration numbers.

How can I claim back my VAT?

All VAT enquires should be directed to H M Revenue and Customs on 0845 010 9000 or by following the guidance issued by H M Revenue and Customs which can be found on their website here - VAT: Export of goods from the United Kingdom

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