Businesses that will need to submit customs declarations will need a business account on the Guernsey Electronic Manifest System (GEMS).
The Guernsey Customs and Excise division operate a bespoke computer software system called the Guernsey Electronic Manifesting System (GEMS). This software is semi-customisable, in that once registered a user will have the minimum amount of access on GEMS, and only with their successful application for further accessibilities will the user be able to complete these additional functions. Eg. Submit manifests or apply for refunds.
GEMS is used by all freight agents to manifest their shipments both in and out of the Bailiwick, including between Guernsey and Alderney. If any individual consignments on GEMS require further action, an online declaration can be made through this software, including the ability to pay any duties that may potentially be liable. Eg. Excise duty on alcohol, tobacco, or fuel; or import duty from goods that arrive from outside the Customs Territory.
The UK customs Territory consists of the UK, Jersey, Guernsey, and the Isle of Man. Goods arriving from ANY OTHER country, including EU countries, have the potential to be liable for Import Duty.
Businesses who have chosen not to appoint a clearance agent, that will need to submit customs declarations, will need a business account on the Guernsey Electronic Manifest System (GEMS).
Guidance documents are available in the download section of this page, which takes you through the steps involved when creating a GEMS account and on how to make a declaration.
My Shipper has provided a GEMS code
Your shipper will give you a Reference (you may see the references "CLC" or "DRC") so you can make a declaration and pay online.
- CLC (Consignment Line Code)
Requires a declaration to be made and any associated duties to be paid.
- DRC (Direct Reference Code)
The shipper/agent has declared the goods and requires duties to be paid.
You are not required to create or log into a GEMS account if your shipper has provided either of these codes.