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Vehicles

Contact Us - Customs and Excise

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The following information is intended only as a guide regarding the Customs requirements in relation to the importation of motor vehicles into the Bailiwick of Guernsey. This guidance in no way overrides local legislation or European Community Regulations. It should be noted that there are heavy penalties for making false declarations including possible forfeiture of the vehicle.

 

  • Permanent importation

      • Vehicles purchased and imported from within the Customs Union (UK, Isle of Man and Jersey) will not be liable to Import duty charges as long as they are in 'free circulation' within the Customs Union.
      • Vehicles purchased and imported from outside the Customs Union (anywhere else) will need to be declared to customs and import duty may be liable.
      • Vehicles imported as part of transfer of residence to Guernsey from within the Customs Territory (UK, Isle of Man and Jersey) will not be liable to Import duty charges as long as they are in 'free circulation' within the Customs Union.
      • Vehicles imported as part of transfer of residence to Guernsey from outside the Customs Union will need to be declared to customs, relief from duty may be available on completion of the C17 form, subject to the following conditions:
        • the owner must have been resident outside the EC for at least 12 months and must be intending to transfer their place of residence to Guernsey,
        • the vehicle must have borne taxes in the country from which it has come,
        • the importer has possessed and used the vehicle for at least 6 months outside the EC,
        • the vehicle is being imported not more than 12 months after the importer's transfer of residence,
        • the importer signs an undertaking to keep the vehicle for their own personal use for a further 12 months before disposing of it.
    • o 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. Advice on how to make a customs declaration can be found here: https://gov.gg/GBA

      PLEASE NOTE

      • A one-off First Registration Duty will be applied to all 'new' and 'second-hand' vehicles being imported and registered in Guernsey for the first time. However, certain 'low emission' vehicles will be zero rated. The 'First Registration Duty - Public Advice Note' details the charges that will be applied at the point of registering the vehicle and provides information on exemptions and preferential rates that apply is available in the download section on this page.
    • For further informationplease visit https://gov.gg/dvl, telephone 202201 or 202226 or, alternatively, visit the Driver and Vehicle Licensing office at Bulwer Avenue.

  • Temporary Importation

    • Under International Circulation Laws a motor vehicle registered outside the Island may be temporarily imported into the Island by any person if at the date of their entry into the Island that person: -
      • is resident outside the Island; and
      • intends to depart finally from the Island usually within 6 months from the date of their entry; and
      • the motor vehicle is intended solely for their or their dependant's personal use or that of some other entitled person.
    • A vehicle temporarily imported may not be hired, pledged, given away, exchanged, sold or otherwise disposed of in the Island. It must leave within 12 months from the date of arrival, unless Customs clearance is granted.
    • This temporary importation is for visitors only. A visitor is a person who does not have a residence in the Islands and is not moving to the Island to take up residence.
  • Vehicle Ownership

    • For further information on vehicle transactions and first registration duty based on vehicle emissions click here: Vehicle ownership

 

Downloads

Declaration of Undertaking Form (C17) First Registration Duty (Emissions Tax)

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