Duty & Duty Free

 

• Why do I have to pay Duty

  • There are two types of duty chargeable within the Bailiwick of Guernsey. These are Excise Duty and Import Duty. Excise duty is chargeable on tobacco goods, alcoholic goods and some fuels.

    Import duty could be liable on any goods imported from outside of the European Community. The duty is found in the Customs and Excise Tariff. The duty is calculated on the value of the goods and the freight charged from the originating country to the first port of call within the European Community. Please follow the link on this page to see the current rates of duty.

    To identify a product a TARIC code must be entered. The TARIC codes can be viewed on the website of The European Commission Taxation and Customs Union, a link can be found at the bottom of this page. Once on the site to check a code (if not known) press the browse button to identify the product. When the code has been found, click on Duty Rates.

    E.g. Goods imported from USA. Value of goods + shipping from USA to UK x duty rate (% found in Tariff) = duty to be charged.

• Duty Free Personal Allowances

  • PERSONS UNDER 17 ARE NOT ENTITLED TO THE TOBACCO OR ALCOHOL ALLOWANCES.
    
    TOBACCO PRODUCTS
    Cigarettes 200
    or
    Cigarillos 100
    or
    Cigars 50
    or
    Other tobacco 250g
    
    ALCOHOLIC DRINKS
    over 22% by volume (spirits/strong liqueurs) 1 litre
    or
    under 22% volume (including fortified and sparkling wine, and other liqueurs) 2 litres
    and
    still table wine 4 litres
    plus four extra litres of still table wine if no spirits, liqueurs, fortified or sparkling wines
    and
    beer or cider (or a combination) 50 litres
    
    OTHER GOODS
    (a)  If brought in from a place within the customs territory of the European Community, and provided all duties have been paid, goods to an unlimited value.
    
    (b)  If brought in from a place outside the customs territory of the European Community by a person:

    • travelling on a commercial air or sea service, goods to a value of £390

    • travelling by private aircraft or private vessel, goods to a value of £270

  • If you bring in something worth more than the limits, you will have to pay duty on the full value, not just on the value above £390 or £270.

  • If you are travelling as a family or group, you cannot pool your individual allowances towards one item worth more that the limit.  You will have to pay duty on the full value of the item.

• Why are the public not told about their Duty Free Allowance when they purchase duty free items?

  • It is the responsibility of every member of the public to be aware of the relevant laws and customs duties that are applicable to whatever jurisdiction or country they are travelling to.  

  • All carriers travelling to and from the Channel Islands display the duty free allowances either on the boarding passes or in their individual on-board/in flight magazines. Allowances are also prominently displayed at all points of sale. 

  • In addition, notices advising the public of their allowances are posted in the arrival halls at the airport and harbour.

Useful Website
European Commission Taxation and Customs Union Website