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Information for Businesses

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This page provides information to businesses in regards to the end of the transition period on 31 December 2020. This includes changes that will, or are likely, to occur and actions that businesses may need to take.

An essential guide for businesses has been prepared in preparation for the UK leaving the EU on 31st December 2020 and can be found in the downloads section of this page. This guide will outline potential impacts to business should the transition period end with an agreement in place between the UK and the EU or with no further negotiated outcome which is referred to as ('NFNO').

  • Guernsey Customs Information

  • Claiming preferential rates of duty between the UK and EU from 1 January 2021

    • How to claim preferential rates of duty on goods covered in the UK's deal with the EU and how to declare goods imported into the UK and Bailiwick of Guernsey on your import declaration.
  • Customs Agents

    • Importers may wish to consider appointing a person to make customs declarations on their behalf (an agent). Agents can help find the information needed to complete and submit customs declarations. Normally, a customs agent will need to be established in the Bailiwick in order to undertake customs functions. This is a list of Guernsey based businesses that may be able to make customs declarations on importers behalf: pdf icon Published Agent Declaration List [175kb] .
    • More information on customs matters is available here.
  • Guernsey Electronic Manifest System (GEMS) - Creating a basic user account

    • Businesses that will need to submit customs declarations will need a business account on the Guernsey Electronic Manifest System (GEMS). This guidance explains how to create an account: pdf icon GEMS - Creating a Basic User Account [779kb].
    • More information on customs matters is available here.
  • Guernsey Electronic Manifest System (GEMS) - Export functionality

    • The way in which freight is manifested for export from the Bailiwick will need to change from 1st January 2021, and changes have been made to the export functionality of GEMS to facilitate this.
    • Exporters must ensure that all data is submitted in advance of the export and in any case in accordance with the timeframes specified in Regulation 4 of the Customs and Excise (Safety and Security) (Export) (Bailiwick of Guernsey) Regulations 2019. In general, this will mean that for exports by sea that the final export manifest (the manifest submitted by the carrier themselves) must be submitted at least 2 hours before the departure of the vessel and for exports by air, at least 30 minutes prior to the aircraft's departure. Export declarations and any associated groupage manifests will need to be submitted ahead of that time to enable submission of the final manifest.
    • In preparation for these changes guidance documents have been produced explaining how electronic export declarations should be submitted and how these are to be attached to export manifests.
    • pdf icon Export Declaration Guidance - Final or Groupage or Clearance Agents [1Mb]
    • pdf icon Export Manifest Format Changes [887kb]
    • More information on customs matters is available here.
  • Import Declaration Guidance - Business Users

  • Finding a Commodity Code

    • This guidance explains how to navigate the UK Tariff to find a commodity code for goods that have been imported and need to be declared on a customs declaration: pdf icon Finding a Commodity Code [572kb]
    • More information on customs matters is available here.
  • Relief from Import Duty

    • In certain circumstances goods can be imported with full or partial relief from import duties.
    • Details can be found here.
  • Economic Operator Registration and Identification (EORI)

    • An EORI number is currently required by businesses and people undertaking certain customs functions across the EU. After the transition period the UK will operate a UK EORI scheme separate to the EU's.
    • This guidance document explains the situations when an EORI would be required by Guernsey established traders: pdf icon Economic Operator Registration and Identification (EORI) Guidance. [423kb]
    • More information on customs matters is available here.
  • Delayed Declaration Facility

    • From 1st January 2021 goods imported into Guernsey from Europe will be detained until a customs declaration has been received and any applicable duties paid.
    • The Delayed Declarations Scheme will permit, during the period 1st January to 30th June 2020, authorised traders to receive their goods prior to submission of a customs declaration and payment of applicable duties, subject to the conditions below:
      • The trader has been authorised by Customs and Excise as an authorised importer, specifically under this Delayed Declaration Scheme.
      • The Delayed Declaration Scheme is not applicable to Prohibited and Restricted goods.
      • The total duty liability of goods imported per month does not exceed £2000.
      • A customs declaration for the imported goods is submitted to Guernsey Customs & Excise no later than three working days after importation (with the day of import being day 0).The trader maintains the following records:
        1. The unique reference number of their consignment (as generated by Guernsey's electronic import system (GEMS) when manifested to Customs on import);
        2. The invoice or purchase record;
        3. Description of the goods (if not included on invoice or purchase record);
        4. Customs value (if not included on invoice or purchase record);
        5. Quantity (if not included on invoice or purchase record).
      • Following receipts of the customs declaration duty will be calculated on a monthly basis. Payment must be made by electronic transfer no later than the fifteenth day of the following month.
    • Locally registered traders who can demonstrate a critical business need for temporarily delaying submission of customs declarations should contact the Customs and Excise department for further details.
  • Fishing

    • You can find information about changes that will occur from 1 January 2021 here.
  • Movement of data

    • Information on movement of data following the end of the transition period is available here.
  • Plant Health

    • Guidance on the importing and exporting plants and plant products
    • As a result of Brexit, significant restrictions will apply to the import and export of plants and plant material between Guernsey and the EU.
    • The relative free movement of plants and plant material between Guernsey and mainland UK, Jersey and Isle of Man will not be affected.
    • Plant Health Legislation
    • The Plant Health (Brexit) (Amendment) (Guernsey) Regulations 2020 come into effect on 1st January 2021.
    • These Regulations make amendments to the following pre-existing legislation:
      • The Plant Health Regulation (EU Regulation 2016/2031)
      • The Phytosanitary Conditions Regulation (EU Commission Implementing Regulation 2019/2072)
      • Other EU preserved law
      • The Plant Health (Implementation) (Guernsey) Ordinance 2020
    • These Regulations will ensure close alignment is maintained with legislation in mainland UK, Jersey and the Isle of Man.
    • This will allow the continued free movement of plants between Guernsey and Mainland UK, Jersey and the Isle of Man, subject to the requirement for GB Plant Passports for commercial plant movements.
    • Movement of plant material between Guernsey and the EU
    • On January 1st 2021 the free movement of plants and plant material between Guernsey and the EU will come to an end.
    • All movements will be subject to the legislation in the respective jurisdictions.
    • Imports into the EU will be subject to the requirements of The EU Plant Health Regulation 2016/2031 from 1st January 2021.
    • Imports into Guernsey will be subject to The Plant Health (Brexit) (Amendment) (Guernsey) Regulations 2020, but import requirements will be phased in over 6 months, which is in line with mainland UK, Jersey and the Isle of Man.
    • The most significant change will be the requirement for phytosanitary certificates (official plant health documents) for movements of all plants, seeds and other living plant material as well as for some types of wood.
    • This requirement will apply to all movements including passenger baggage, mail order and commercial consignments.
    • Restrictions will also apply to pallets and other solid wood packaging material which will need to be officially marked to confirm compliance with international standards.
    • In addition movements of "high priority" plant material will need prior notification and will need to be cleared through official Border Control Points (BCPs).
    • "High priority" plant material includes all plants for planting, as well as some seeds, vegetables, fruits, flowers, foliage and wood.
    • Final arrangements are being made to confirm whether Guernsey import notifications will be required for imports of high priority plant material and this information will be updated when available.
  • Product safety - using the UKCA mark from 1 January 2021

    • Information on use of the UKCA marking is available here.


Essential guide for business ahead of the end of the transition period on 31st December 2020

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