There are two types of duty chargeable on goods imported into the Bailiwick of Guernsey.
A duty of customs (known as "import duty") is charged in accordance with relevant Customs Law when goods are imported into the Bailiwick. Subject to the provisions of the Customs Law, because Guernsey is in a Customs Union with the UK, Jersey and Isle of Man, no customs duties are charged in respect of goods imported directly into the Bailiwick from those places, when:
- Those goods were wholly obtained in the UK, Jersey, or the Isle of Man,
- Or, all liability to customs duties in respect of their import into the UK, Jersey, or the Isle of Man, has been discharged.
All other goods imported into the Bailiwick may be liable to import duty, this includes goods from the European Union ("EU"). Goods arriving from the EU may be subject to preferential rates of duty, which in most cases will be zero, but only when the goods originate in the EU. Goods that do not meet the Rules of Origin, and therefore do not originate in the EU, are subject to import duty (despite having been dispatched from an EU country). A full customs declaration will need to be completed for all goods imported from outside the Customs Union.
To identify a product a Commodity Code must be entered. The codes can be viewed on the UK Government website www.gov.uk/trade-tariff . 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.
E.g. Goods imported from France. Value of goods + shipping from France to UK x duty rate (% found in Tariff) = duty to be charged.
Excise duty is applied to alcohol, tobacco and some fuels imported into or manufactured in the Bailiwick. Excise duty is set by the States of Guernsey 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 October. They cover Guernsey and Alderney; Sark sets its own rates via the Chief Pleas. Current excise rates set by the States of Guernsey are available in the downloads section of this page.