Importation Of Motor Vehicles Into The Bailiwick Of Guernsey
This article is intended only as a guide regarding the Customs documents and formalities required for the importation of motor vehicles into the Bailiwick of Guernsey and in no way overrides local legislation or EC Regulations.
This article covers –
A) Permanent Importation
and
B) Temporary Importation
Please note: -
There are heavy penalties for making false declarations including possible forfeiture of the vehicle.
A) Permanent importation
1. Vehicles that are in ‘free circulation’ within the European Community (EC) will be admitted without any Customs Import Duty charges.
a) From the UK
Vehicles registered in the normal series (i.e. not subject to any Customs controls) - on arrival a verbal declaration to Guernsey Customs is all that is required.
b) From an EC country other than the UK
Vehicles registered in the normal series (i.e. not subject to any Customs controls) - the registration document, and if applicable, an invoice and Customs ‘Community Transit form T2F’, must be produced to the Customs Office.
2. Vehicles not in ‘free circulation’ within the EC will be subject to Customs Import Duty charges.
a) From the EC including the UK
‘Importers Entry (C88A)’ must be completed to clear the vehicle and import duty will be charged. The value on which duty calculations are made is based on the invoiced price. b) From outside the EC or UK ‘Importers Entry (C88A)’ must be completed to clear the vehicle and import duty will be charged. The value on which duty calculations are made is based on a C.I.F. price (cost, insurance, and freight – freight being up to the first point of call in the EC). All documents relating to the vehicle, including invoice must be produced to the Customs Office.
3. Persons moving their residence to Guernsey from outside the EC.
Transfer of Residence relief of Customs Import Duty for private motor vehicles imported from outside the EC is available subject to certain conditions –
a) the owner must have been normally resident outside the EC for at least 12 months and must be intending to transfer their place of normal residence to Guernsey,
b) the vehicle must have borne taxes in the country from which it has come,
c) the importer has possessed and used the vehicle for at least 6 months outside the EC,
d) the vehicle is being imported not more than 12 months after the importer’s transfer of residence,
e) the importer signs an undertaking to keep the vehicle for their own personal use for a further 12 months before disposing of it.
An ‘Importers Entry (C88A)’ and a ‘Declaration of Undertaking (C17)’ must be completed. Proof of ownership of the vehicle for 6 months must be provided
B) Temporary Importation
Under International Circulation Laws a motor vehicle registered outside the Island may be temporarily imported into the Island by any person if at the date of their entry into the Island that person: -
(a) is resident outside the Island; and
(b) intends to depart finally from the Island usually within 6 months from the date of their entry; and
(c) the motor vehicle is intended solely for their or their dependant’s personal use or that of some other entitled person.
A vehicle temporarily imported may not be (or be offered, exposed or advertised to be) hired, pledged, given away, exchanged, sold or otherwise disposed of in the Island. It must leave within 12 months from the date of arrival, unless Customs clearance is granted.
This temporary importation is for visitors only. A visitor is a person who does not have a residence in the Islands and is not moving to the Island to take up residence.
Terms used in this article
‘Free circulation’
means –
a) wholly obtained or produced in the customs territory of the Community, or
b) imported from countries outside the Community and have paid EC Import Duty, or
c) a combination of a) & b) above.
‘Community Transit form T2F’
means –
A Customs form completed by the exporter and certified by their Customs proving that the vehicle is in ‘free circulation’ and being sent VAT free. Guernsey Customs certify page 5 of the T2F and send it back to the originating Customs.
‘Importers Entry (C88A)’
means –
An import declaration made by the importer in accordance with Section 15 of The Customs and Excise (General Provisions) (Bailiwick of Guernsey) Law, 1972.
‘Declaration of Undertaking (C17)’
means –
A declaration giving full details of the vehicle and an undertaking to keep it for 12 months for personal use.
Guernsey Customs
Telephone 01481 741450
GCL/F.IMV 1.1
A) Permanent Importation
and
B) Temporary Importation
Please note: -
There are heavy penalties for making false declarations including possible forfeiture of the vehicle.
A) Permanent importation
1. Vehicles that are in ‘free circulation’ within the European Community (EC) will be admitted without any Customs Import Duty charges.
a) From the UK
Vehicles registered in the normal series (i.e. not subject to any Customs controls) - on arrival a verbal declaration to Guernsey Customs is all that is required.
b) From an EC country other than the UK
Vehicles registered in the normal series (i.e. not subject to any Customs controls) - the registration document, and if applicable, an invoice and Customs ‘Community Transit form T2F’, must be produced to the Customs Office.
2. Vehicles not in ‘free circulation’ within the EC will be subject to Customs Import Duty charges.
a) From the EC including the UK
‘Importers Entry (C88A)’ must be completed to clear the vehicle and import duty will be charged. The value on which duty calculations are made is based on the invoiced price. b) From outside the EC or UK ‘Importers Entry (C88A)’ must be completed to clear the vehicle and import duty will be charged. The value on which duty calculations are made is based on a C.I.F. price (cost, insurance, and freight – freight being up to the first point of call in the EC). All documents relating to the vehicle, including invoice must be produced to the Customs Office.
3. Persons moving their residence to Guernsey from outside the EC.
Transfer of Residence relief of Customs Import Duty for private motor vehicles imported from outside the EC is available subject to certain conditions –
a) the owner must have been normally resident outside the EC for at least 12 months and must be intending to transfer their place of normal residence to Guernsey,
b) the vehicle must have borne taxes in the country from which it has come,
c) the importer has possessed and used the vehicle for at least 6 months outside the EC,
d) the vehicle is being imported not more than 12 months after the importer’s transfer of residence,
e) the importer signs an undertaking to keep the vehicle for their own personal use for a further 12 months before disposing of it.
An ‘Importers Entry (C88A)’ and a ‘Declaration of Undertaking (C17)’ must be completed. Proof of ownership of the vehicle for 6 months must be provided
B) Temporary Importation
Under International Circulation Laws a motor vehicle registered outside the Island may be temporarily imported into the Island by any person if at the date of their entry into the Island that person: -
(a) is resident outside the Island; and
(b) intends to depart finally from the Island usually within 6 months from the date of their entry; and
(c) the motor vehicle is intended solely for their or their dependant’s personal use or that of some other entitled person.
A vehicle temporarily imported may not be (or be offered, exposed or advertised to be) hired, pledged, given away, exchanged, sold or otherwise disposed of in the Island. It must leave within 12 months from the date of arrival, unless Customs clearance is granted.
This temporary importation is for visitors only. A visitor is a person who does not have a residence in the Islands and is not moving to the Island to take up residence.
Terms used in this article
‘Free circulation’
means –
a) wholly obtained or produced in the customs territory of the Community, or
b) imported from countries outside the Community and have paid EC Import Duty, or
c) a combination of a) & b) above.
‘Community Transit form T2F’
means –
A Customs form completed by the exporter and certified by their Customs proving that the vehicle is in ‘free circulation’ and being sent VAT free. Guernsey Customs certify page 5 of the T2F and send it back to the originating Customs.
‘Importers Entry (C88A)’
means –
An import declaration made by the importer in accordance with Section 15 of The Customs and Excise (General Provisions) (Bailiwick of Guernsey) Law, 1972.
‘Declaration of Undertaking (C17)’
means –
A declaration giving full details of the vehicle and an undertaking to keep it for 12 months for personal use.
Guernsey Customs
Telephone 01481 741450
GCL/F.IMV 1.1