Guernsey - temporary admission to and inward processing from

Hello, Our customer is sending a mobility chair to Guernsey on loan, to replace an originally sold one while it is being repaired back in the UK. After the repair the chairs will swap places again: the loaned one will come back to the UK and the repaired one will be re-exported. We have been told by a customs agent in Portsmouth that UK export customs declarations are not required for free circulation goods sent to Guernsey. They would only declare imported goods. I get it - Guernsey is in a customs union with the UK, there is no duty to pay either way. Since there is no VAT in Guernsey, either, there is noting to declare on imports into Guernsey. UK import declarations would be only needed to pay UK VAT - it makes sense. My question is: if we wanted to declare the loaned chair to temporary admission and discharge from this procedure on return, how do we prove exportation in the first place without an export declaration? And with regards to the repaired chair, how do we discharge Inward Processing without an export declaration? What evidence would HMRC accept in the Bill of Discharge? Any advice would be appreciated, many thanks in advance.

Hi There are simplified procedures for export to the Channel Islands. Have a look at notice 703 para 7.13 which explains what export evidence is available. https://www.gov.uk/guidance/vat-on-goods-exported-from-the-uk-notice-703 For the loan chair being returned I would have thought RGR would be applicable. For the chair being repaired vat only inward processing. A reexport declaration is not a requirement but is still an option as proof of reexport and therefore discharge from IP .

Great, much appreciated, many thanks!

Hi,

You can see guidance for declaration requirements for the Channels Islands here:

EXPP8200 - Guidance on other procedures: Channel Islands

To find how to move your goods from inward processing into free circulation, another special procedure or re-export please see the guidance below:

Moving processed or repaired goods into free circulation or re-exporting them

Thank you.