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Posted Fri, 26 Jan 2024 08:34:39 GMT by
Struggling to find definitive information on the VAT and tax/excise implication of importing a volume of used electronic items from Guernsey into the UK - business to business. Will VAT be added to the declared value (I'm VAT registered)? Are there any import/excise duties that will be payable (I'm thinking not?). Are there any other potential costs I should be considering (beyond the obvious costs of transporting here?). Apologies if these are seemingly obvious questions, but I'm really struggling to find definitive guidance/answers online. Thanks.
Posted Sun, 28 Jan 2024 09:41:51 GMT by Customs oldtimer
Hi You will need to declare the goods at import . Depending on how the goods are being imported you may need to employ a customs agent to do this for you. They will however charge for their services. There is no import duty between the UK and the Channel Islands as they are Crown dependencies of the UK.We have a customs union. There is however import VAT to consider as the customs union doesn’t cover VAT. You can either pay and reclaim the import VAT or use postponed VAT accounting. This is assuming you are purchasing the goods and are entitled to import VAT recovery. Either way you will need to access your C79 or PVA statements via your financial dashboard in your CDS account ( via government gateway login) There is good guidance on the HMRC website if you search ‘get your PVA statement’. Perhaps one if the HMRC admins will add the link. It would probably be wise the make sure that as these are electrical items they are compliant with the GB safety regulations .
Posted Thu, 01 Feb 2024 07:52:03 GMT by
Thank you. That's useful information
Posted Mon, 05 Feb 2024 12:07:23 GMT by HMRC Admin 19

As per Tariff Volume 3, goods sent from the Channel Islands will be liable to VAT regardless of their value. You can contact a courier who can explain any additional costs involved while importing from Guernsey. You can see guidance here:

Customs declaration completion requirements for Great Britain

Get someone to deal with customs for you

Thank you.

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