Information and public services for the Island of Guernsey

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News

Silent Night, Jedi Knight
Monday 20 November 2017

There will be a distinctive sci-fi flavour at this year's Winter Fayre at Castle Cornet.

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Channel Islands Christmas Lottery First Prize Update
Friday 17 November 2017

The guaranteed first prize in this year's Channel Islands Christmas Lottery has risen to £675,000.

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No more coding notice for those only claiming personal tax allowance
Wednesday 15 November 2017

Tax coding notices will no longer be sent to islanders who receive personal tax allowances only, the Income Tax Service has confirmed.

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Coming soon – a map of events, hazards and other useful information
weather iconMainly cloudy with a little rain or drizzle likely, mainly this morning. Chance of some bright or sunny spells in the afternoon, then fair periods developing overnight.
High14°CLow11°C
5 day forecastTide timetables
weather iconMainly cloudy with a little rain or drizzle likely, mainly this morning. Chance of some bright or sunny spells in the afternoon, then fair periods developing overnight.
High14°CLow11°C
5 day forecastTide timetables


Arrival


VesselFromTimeArrived
Commodore Goodwill Portsmouth 03:00 03:30E 


Departure


VesselToTimeDeparted
Commodore Goodwill Jersey/Portsmouth 04:15  
All arrivals and departures Shipping forecast


Arrival


AirlineTimeDateFromFlightStatus
Mail/Newspapers06:302017-11-21MailNPT22G


Departure


AirlineTimeDateToFlightStatus
Aurigny13:152017-11-20DinardGR124CANCELLED
All arrivals and departures
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Constitution, position and customs territory

Contact Us - Customs and Excise

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Constitutional Position

The Channel Islands are situated in the Bay of St. Malo off the Northwest coast of France and comprise of the Bailiwick of Guernsey (Guernsey, Alderney, Sark and Herm) and the Bailiwick of Jersey. They are self-governing Crown dependency with their own legislative assemblies, systems of local administration and laws and their own courts. Matters concerning defence and international relations, including relations with the European Union are the responsibility of the British Government.

Customs Territory

The Bailiwick of Guernsey is not part of the European Union ("EU"); it has a special relationship with the EU that is governed by Protocol 3 to the UK Act of Accession in 1973. Under Protocol 3, Guernsey is part of the EU Customs Union and is able to trade in goods and agricultural products as if it were part of the EU, without any Customs charges being levied. This means that trade is unrestricted by tariffs, quotas or other barriers (except VAT). Any traded products must meet the relevant standards and environmental requirements of the EU.

Whilst this means that Guernsey is "within" the EU for most of the purposes of the free movement of goods it is outside the EU for other purposes, in particular non-customs related fiscal matters. As such VAT is not applicable on goods in the Islands, however goods sent from the Islands to an EU country are subject to any applicable VAT charges on arrival in that country.

The Union Customs Code, Regulation (EU) No 952/2013 and the Commission Implementing Regulation No 2015/2447, are the basis for standard Customs procedures throughout the Customs territory of the EU.

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