All the information outlining the conditions that need to be met when making a claim for repayment of Import duty and the process importers need to follow can be found on this page.
Claiming repayment of Import Duty on rejected imports
You can claim a repayment of customs charges on goods imported which:
- do not meet the conditions of their contract,
- are defective, or
- are damaged before customs clearance.
and:
- the claim is for more than £9 in value,
- made 3 months from the date the customs entry was accepted,
- they're the same goods from the original customs declaration,
- you've not used any goods, other than the minimum necessary to establish they were defective or did not comply with the contract,
- you've not sold the goods after finding them to be defective, damaged or not compliant with the contract, and
- you'll return or destroy the goods.
You cannot make a claim if you already knew the goods were damaged or defective when the contract for sale was made.
What you'll need to do:
- An application form to claim repayment of Import Duty needs to be requested through customsandexcise@gcis.gov.gg or 01481 221431
- On the application form it outlines what needs to be submitted to support the application
- Should your application be authorised your duty will be refunded by The States Of Guernsey within 30 days, either directly through your bank card, by cheque or BACS* payment.
- Please note that if you require a BACS payment then you will need to be set up as a Vendor and the following information will be required:
- Identification (copy of passport, driving license)
- Proof of address (copy of utility bill)
- Proof of bank account details (copy of paying slip, copy of top of bank statement)
- Please note that if you require a BACS payment then you will need to be set up as a Vendor and the following information will be required:
All information should be returned to customsandexcise@gcis.gov.gg.
*Due to the process of setting up a vendor account, payment of the refund may be delayed.
