Information and public services for the Island of Guernsey



Nurses celebrate graduation
Tuesday 19 September 2017

The Institute of Health and Social Care Studies, in partnership with the University of East Anglia (UEA) and Middlesex University (MU) is hosting a 12th graduation ceremony at Les Cotils on the 22nd September 2017.

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Degrees in France: Special information evening for students and parents
Tuesday 19 September 2017

Guernsey students and their parents are being invited to a special information evening next week to find out about university degrees in Caen, where courses are free to all undergraduates.

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Parking changes in the centre of Town
Monday 18 September 2017

Following a period of public consultation, Traffic and Highway Services is now in the process of introducing a number of parking changes in the centre of Town:

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Prohibited and Restricted Goods

Contact Us - Customs and Excise

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Information on the Seizure of Goods

Seizure of goods can take place under the relevant provision of the Customs & Excise Law of 1972 (as amended).  These powers are very wide and apply to what is called all "customs assigned matters". This includes where there is any prohibition or restriction in place on the importation or exportation of any goods, as well as where goods are liable to any duty or excise.

Seizure is a civil procedure taken against the goods and often runs in parallel to criminal proceeding against persons who have committed customs, money laundering or drug trafficking offences. However on some occasions the Guernsey Border Agency (GBA) will take seizure action only where the circumstances make it more proportionate than an instigating prosecution.

Seizure action is a globally utilised mechanism by most Customs authorities worldwide not just by the GBA in Guernsey and therefore similar provisions tend to apply in most countries.

Persons who are the owners of the goods may appeal against a seizure. Where goods are seized in the absence of the importer a notice of seizure will be sent to the address if that information is available, or a notice will be placed in La Gazette Officielle.  The law however states that if the goods are found to be so liable they shall be forfeited.

What goods are liable to forfeiture?

Prohibited goods - All goods which are subject to an import or export prohibition or restriction are liable to forfeiture, such as:
Restricted goods - some of these restrictions only apply depending upon where they are imported from or exported to. However examples include:
Dutiable goods imported over the permitted personal allowances for more information on personal allowances please see information under 'related pages' on the right:
Cash declarations:

Other reasons why goods can be seized

In addition to all the above goods are liable to forfeiture if:


Personal Allowances

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