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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 within the Bailiwick of Guernsey. These are Excise Duty and Import Duty. Excise duty is chargeable on tobacco goods, alcoholic goods and some fuels.

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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