When goods 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, a full Customs Declaration must be submitted for the goods being imported, via the Guernsey Electronic Manifest System (GEMS) for unaccompanied goods, or via the Passenger payment Portal at any Customs Red point for accompanied goods. Customs Red points are located at the harbour, airport and Customs offices at Detection Branch Headquarters and at the Customs and Excise office at the New Jetty.
All unaccompanied goods that are being imported directly from outside the Customs Territory will require all individual items in a consignment to be declared and a unique Commodity Code for each specific item provided. This Customs declaration can be made either before or after the goods arrive into the Bailiwick. Currently, the standard option for most business users will be to complete the declaration after the item is manifested, using its specific Consignment Line Code (CLC) that is generated by GEMS. If a business desired to do so they could "Create declaration" formally a 'Voluntary Declaration' prior to the goods arrival will potentially clear those items immediately upon their arrival. However, this is dependent on all Customs conditions being successfully met; such as potentially providing licences, or either any duties being paid or 'deferred' by those business with a financial account with Guernsey Customs.
A step-by-step guidance document has been created and is available in the downloads section of this page, which explains how an electronic import declaration must be submitted via the Guernsey Electronic Manifest System (GEMS).