Off-island exhibitors will be subject to a 5% GST on goods sold during the Show. To facilitate a smooth entry into the Port of Jersey, we have been working closely with the Jersey Customs and Immigration department.
We have agreed on a process with Jersey Customs to ensure you receive temporary import relief on GST for the goods you are exhibiting. Please note that the 5% GST will be calculated based on the total stock value, not the retail value, of the goods you bring to Jersey. Boats will not be subject to GST.
Please follow these steps to make a pre-arrival declaration on your goods.
Jersey Customs require you to complete your pre-arrival declaration no later than 10 days before your arrival into the Island. Please note if you do not complete this you will be contacted directly by Jersey Customs.
Instruction for making a “Pre-arrival” declaration and claiming “Temporary Import Relief” of GST
- Go to Jersey Customs’ CAESAR web site customs.gst.gov.je
- Click on “Create an account”
- Log in to the account
- Go to top left corner to and click on the tab marked “Declarations”
- Click on “Create a pre arrival declaration”
- Click on “Create Goods Declaration”
- Under heading of “Relief of GST on Imported goods” click on “Temporary Import Other”
- Complete the declaration at the end of which CAESAR will calculate the GST chargeable on the value of the goods. You will be required to pay the GST as security. (Customs will review the claim for relief, which is then subject to Customs authorisation).
After the Boat Show you will receive an email reminding you to log on to your account and declare any exported goods, which should be done within three days of departing Jersey. You will need to declare the value of the goods that left Jersey to begin the refund process, Caesar will then calculate the refund subject to authorisation by Jersey Customs. To assist the authorisation process please also supply Jersey Customs with a list of sales and a list of returning items.
Please also be aware GST is also due on any marketing collateral such as leaflets and free giveaways etc. Which will all be distributed and remain on the island, even if they are not goods to be sold.
Please note that if you do not comply with this process, you could find yourself delayed at Elizabeth Terminal until the GST position is resolved.
Should you have any further queries and wish to speak directly with an officer at Jersey Customs please contact them on +44 (0)1534 448088.