The Import Duties (Tariff and Related Provisions) (Bailiwick of Guernsey) Ordinance, 2019 - Publication of details of UK tariff regulations
A duty of customs (known as "import duty") is charged in accordance with relevant Customs Law when goods are imported into the Bailiwick. A high-level customs arrangement ("the Customs Arrangement") was signed in November 2018 to form a joint customs union between the UK, Channel Islands and Isle of Man ("the Customs Union"). This arrangement came into force on 1st January 2021 and allows tariff-free movement of goods between the four territories of the Custom Union. The text of the agreement can be found here.
By virtue of the Customs Arrangement no duties are charged in respect of goods imported directly into the Bailiwick from territories of the Customs Union, when:
- those goods were wholly obtained in the Customs Union, or
- all liability to customs duties in respect of their import into the Customs Union, has been discharged.
All other goods imported into the Bailiwick are liable to import duty. Under Paragraph 8 of the Customs Arrangement Guernsey must apply a common external tariff to trade with territories not included in the Customs Union. The Import Duties (Tariff and Related Provisions) (Bailiwick of Guernsey) Ordinance, 2019 ("the Tariff Ordinance") establishes the UK Global Tariff. For this purpose all legislative or administrative provisions made in the United Kingdom imposing a tariff of customs duties having effect from time to time in the United Kingdom, or amending such a tariff, or making other provision in relation to such a tariff (collectively referred to herein as "UK tariff regulations"), shall have effect in the Bailiwick as they have effect from time to time in the United Kingdom.
Section 2 of the Tariff Ordinance requires that the title and statutory instrument number of UK tariff regulations are published on the States of Guernsey website. The lists below set out the UK tariff regulations and associated reference documents that have effect in the Bailiwick for the purposes of applying the UK Tariff and its associated quotas, preferential trade tariffs and rules of origin as set out in the Free Trade Agreements made between the UK and other trading parties, which are in turn extended to the Bailiwick.
The key UK Statutory Instruments (UKSIs) constituting "Tariff Regulations" for the purposes of the Tariff Ordinance are listed first and will apply as amended from time to time. The associated UKSIs that amend these key documents are listed further below after the Free Trade Agreements and reference documents. These apply only to the extent they affect the application of the tariff, its associated reliefs and quotas and preferential tariff rates.
Key UK Statutory Instruments
The Customs (Additional Duty) (Russia and Belarus) Regulations 2022
Russian Additional Duties and Belarusian Additional Duties
Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
See list of Free Trade Agreements and associated reference documents below
Trade Preference Scheme (EU Exit) Regulations 2020
Customs (Import Duty Variation) (EU Exit) Regulations 2020
Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020
Notices to be made under the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020
Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
The Suspensions of Import Duty Rates
Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020
Arrangement for import duty on trade in goods from certain British Overseas Territories
Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020
Rules of Origin: Special Rules for Determining Non-Preferential Origin
Customs (Tariff Quotas) (EU Exit) Regulations 2020
Tariff Quota Reference Document (Quota Tables)
Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
UK Reliefs Document and associated tables
Customs Tariff (Establishment) (EU Exit) Regulations 2020
The Tariff of the United Kingdom (UK Global Tariff)
Free Trade Agreements
The UK has either concluded new trade agreements with the countries or trading blocs set out below or carried over the agreements previously made when an EU member, and consequentially applies a preferential trade tariff to goods imported directly from those countries where the required rules of origin are met. These agreements and their associated reference documents are listed in Schedule 1 of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 - UKSI 1457/2020 and an updated overview and details of the agreements can be found at UK trade agreements in effect - (www.gov.uk). The preferential tariff and rules of orgin document for each agreement listed below can be found here.
Agreement and Links to Official Texts
Antigua and Barbuda
St Kitts and Nevis
St Vincent and the Grenadines
Trinidad and Tobago
(San Marino and Andorra - some restrictions apply)
(*also covered by Customs Union with Switzerland)
(Extension of certain provisions of UK/Swiss Trade Agreement)
(*see also FTA with Iceland and Norway)
Papua New Guinea
Other Tariff Regulations and Amendments
Title and Link