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Customs and Excise Duties and Rates

In accordance with the European Community (EC) Customs Code and the Implementing Regulation, Customs Import Duty is liable on all goods arriving in the Customs territory of the Community. The rates of duty are set by the EC and are the same in all countries of the EC.

The rates vary according to the commodity and some may be as high as 22% while for other goods the rate may be free.

Her Majesty's Revenue and Customs produce a Tariff that is based on the Combined Nomenclature (CN) of the EC and in Guernsey we use the Tariff to assess all Import Duty charges. The CN is published annually as a Commission regulation (amending Council Regulation (EEC) No 2658/87) in the legislation series of the Official Journal of the European Communities (OJ). The CN, in turn is based on the Harmonised Commodity Description and Coding System used world-wide.

The Channel Islands are not within the fiscal territory of the EU and as such the Community Regulations that concern excise duties do not apply. Excise duty is classed as an internal tax and we set our own in accordance with local government requirements.

The rates are reviewed annually by the States of Guernsey and set at budget time, which is usually in November. These cover Guernsey and Alderney while Sark have their own rates set by the Chief Pleas.

To identify a product a TARIC code must be entered. The TARIC codes can be viewed on the website of The European Commission Taxation and Customs Union. Once on the site to check a code (if not known) press the browse button to identify the product. When the code has been found, click on Duty Rates.

The current list of the States of Guernsey excise rates is available for download below.

Additional Duties USA

With effect from 1 May 2011, an additional 15% rate of duty is applicable on some goods originating in the USA.

The list of goods affected is detailed on the download available below.

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Document downloads

Excise rates of duty - 13.12.12 Excise rates of duty - 13.12.12 Additional Rates of Customs Duty for certain products originating in the United States of America - April 2013 Additional Rates of Customs Duty for certain products originating in the United States of America

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