VAT
As the Channel Islands are not part of the European Union the EC VAT Regulations do not apply therefore no VAT is chargeable on goods in the Islands.
Goods sent from the Islands to an EC Member State will be liable on arrival in that country. The VAT on goods exported from an EC Member State to the Islands can be zero-rated.
An information sheet regarding Guernsey and VAT is available, please click on the insert below.
Guernsey residents purchasing goods in the UK and returning to Guernsey with those goods can benefit from reading the leaflet about the Retail Export Scheme. Please click on the insert below or telephone HM Customs & Excise on 0845 0109000 for further information.