The Delayed Declarations Scheme will permit, during the period 1st January to 30th June 2020, authorised traders to receive their goods prior to submission of a customs declaration and payment of applicable duties, subject to the conditions below:
- The trader has been authorised by Customs and Excise as an authorised importer, specifically under this Delayed Declaration Scheme.
- The Delayed Declaration Scheme is not applicable to Prohibited and Restricted goods.
- The total duty liability of goods imported per month does not exceed £2000.
- A customs declaration for the imported goods is submitted to Guernsey Customs & Excise no later than three working days after importation (with the day of import being day 0). The trader maintains the following records:
- The unique reference number of their consignment (as generated by Guernsey's electronic import system (GEMS) when manifested to Customs on import);
- The invoice or purchase record;
- Description of the goods (if not included on invoice or purchase record);
- Customs value (if not included on invoice or purchase record);
- Quantity (if not included on invoice or purchase record).
- Following receipts of the customs declaration duty will be calculated on a monthly basis. Payment must be made by electronic transfer no later than the fifteenth day of the following month.
Locally registered traders who can demonstrate a critical business need for temporarily delaying submission of customs declarations should contact the Customs and Excise department for further details.