UK Tariff Regulations

The Import Duties (Tariff and Related Provisions) (Bailiwick of Guernsey) Ordinance, 2019 - Publication of details of UK tariff regulations

A duty of customs (known as "import duty") is charged in accordance with relevant Customs Law when goods are imported into the Bailiwick. A high-level customs arrangement ("the Customs Arrangement") was signed in November 2018 to form a joint customs union between the UK, Channel Islands and Isle of Man ("the Customs Union"). This arrangement came into force on 1st January 2021 and allows tariff-free movement of goods between the four territories of the Custom Union. The text of the agreement can be found here.

By virtue of the Customs Arrangement no duties are charged in respect of goods imported directly into the Bailiwick from territories of the Customs Union, when:

• those goods were wholly obtained in the Customs Union, or
• all liability to customs duties in respect of their import into the Customs Union, has been discharged.

All other goods imported into the Bailiwick are liable to import duty. Under Paragraph 8 of the Customs Arrangement Guernsey must apply a common external tariff to trade with territories not included in the Customs Union. The Import Duties (Tariff and Related Provisions) (Bailiwick of Guernsey) Ordinance, 2019 ("the Tariff Ordinance") establishes the UK Global Tariff. For this purpose all legislative or administrative provisions made in the United Kingdom imposing a tariff of customs duties having effect from time to time in the United Kingdom, or amending such a tariff, or making other provision in relation to such a tariff (collectively referred to herein as "UK tariff regulations"), shall have effect in the Bailiwick as they have effect from time to time in the United Kingdom.

Section 2 of the Tariff Ordinance requires that the title and statutory instrument number of UK tariff regulations are published on the States of Guernsey website. The lists below set out the UK tariff regulations and associated reference documents that have effect in the Bailiwick for the purposes of applying the UK Tariff and its associated quotas, preferential trade tariffs and rules of origin as set out in the Free Trade Agreements made between the UK and other trading parties, which are in turn extended to the Bailiwick. 

The key UK Statutory Instruments (UKSIs) constituting "Tariff Regulations" for the purposes of the Tariff Ordinance are listed first and will apply as amended from time to time.  The associated UKSIs that amend these key documents are listed further below after the Free Trade Agreements and reference documents.  These apply only to the extent they affect the application of the tariff, its associated reliefs and quotas and preferential tariff rates.

Key UK Statutory Instruments

Free Trade Agreements

The UK has either concluded new trade agreements with the countries or trading blocs set out below or carried over the agreements previously made when an EU member, and consequentially applies a preferential trade tariff to goods imported directly from those countries where the required rules of origin are met.  These agreements and their associated reference documents are listed in Schedule 1 of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 - UKSI 1457/2020 and an updated overview and details of the agreements can be found at UK trade agreements in effect - (www.gov.uk). The preferential tariff and rules of orgin document for each agreement listed below can be found here.

Other Tariff Regulations and Amendments

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