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Why do I have to pay Duty?

Contact Us - Customs and Excise

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There are two types of duty chargeable on goods imported into the Bailiwick of Guernsey. 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 on the right. Import or Customs Duty could be liable on any goods imported from outside the customs territory of the UK (inc NI), Jersey and Isle of Man. The rate of duty is set by the United Kingdom, and is calculated on the value of the goods and the freight charged from the originating country to the first port of call within the customs territory.

From the 1st January 2021 import duty could be liable on goods imported from any place other than UK, Isle of Man and Jersey. The UK tariff (www.gov.uk/trade-tariff) will be used to assess what duty is due from this date. Full customs declarations will need to be completed on goods imported from the European Union, as is currently the case for any goods imported from outside of the European Union. Please refer to sections 3, 4 and 5 of the Guernsey Customs Information guidance.

Import duty could be liable on any goods imported from outside of the European Community. The duty is found in the Customs and Excise Tariff. The duty is calculated on the value of the goods and the freight charged from the originating country to the first port of call within the European Community. Please follow the link on this page to see the current rates of duty.

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, a link can be found at the bottom of this page. 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 USA. Value of goods + shipping from USA to UK x duty rate (% found in Tariff) = duty to be charged.

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