The following information is to be used to guide Traders or Shippers with what can and cannot be Imported or Exported into and out of the Bailiwick and their obligations.
TRADE WITH JURISDICTIONS OUTSIDE THE CUSTOMS UNION
On 1st January 2021 the transition period with the European Union (EU) ended and the Bailiwick formed a Customs Union with the UK, Jersey and Isle of Man. As a consequence certain additional controls on the movement of goods between the Bailiwick and the EU were introduced.
Goods which are imported into the Bailiwick of Guernsey directly from a country other than the UK, Jersey or Isle of Man, or if the goods are classified as being 'in transit' through one of these countries and have not attained customs clearance in that jurisdiction, an electronic import declaration must be submitted via the Guernsey Electronic Manifest System (GEMS).
Importers of goods from places outside the Customs Union are required to complete additional customs procedures. This includes having to submit a customs declaration and the payment of any relevant import tariffs.
This may include:
- Classifying goods in the UK Tariff to determine what duties and restrictions may apply.
- Customs declarations - In general an electronic customs declaration must be submitted for any goods traded directly with a country outside of the Customs Union.
- Import and export licences or supporting documentation, may be required to import and export specific types of goods into and from the Bailiwick.
- Safety and security declarations need to be made by the carrier of the goods (this is usually the haulier, airline or shipping line, depending on the mode of transport used to import or export goods) for all goods imported or exported directly to/from a country outside the Customs Union.
TRADE WITH THE UK, JERSEY AND ISLE OF MAN - "THE CUSTOMS UNION"
A Customs Arrangement was signed between the Bailiwick, the UK, Jersey and Isle of Man on 26th November 2018. This Arrangement took effect on 1st January 2021 and allows the tariff free movement of goods between the four territories. Effectively the Bailiwick is in a Customs Union covering all trade in goods involving the elimination of customs duty on imports and exports and any charges having equivalent effect, and has adopted a common customs tariff in relation to trade with any countries outside the Customs Union.
The Bailiwick is outside the fiscal territory of the UK (i.e. for VAT and excise duty). Therefore certain goods are subject to excise duty on importation into the Bailiwick even when imported from the UK, Jersey or Isle of Man. Excise duty is a tax charged on the importation and manufacture of alcohol, tobacco and certain fuels. VAT (and Jersey's GST) will continue to be applied to goods arriving into UK, Jersey and Isle of Man when sent from the Bailiwick.