How does it work?

Do I have to pay VAT on goods purchased from the UK?

UK retailers are not legally obliged to refund VAT for purchases made in the UK by Channel Island residents and who are then exporting the items back to the Channel Islands. However, UK retailers are often willing to consider giving a retrospective VAT refund when a consumer can demonstrate that VAT has been paid on an item has been exported from the UK to the Channel Islands.

In order to do this, certain documentation needs to be provided to the retailer and to Her Majesty’s Revenue and Customs (HMRC) in the UK.

If you would like to reclaim any VAT paid on your purchases, Ship2me may be able to assist and you should contact our Customer Service Team for further information on 0845 800 1034, or email customer.service@ship2me.co.uk

GST information for Jersey residents

The States of Jersey Customs and Immigration Service has published a guide for private importers of goods bought online or from retailers outside of Jersey. This guide provides advice to assist in the efficient Customs clearance of these goods.

It is important that all private importers of goods from outside of the Channel Islands understand the regulations surrounding GST and the circumstances in which it is payable.

For the purposes of GST, States of Jersey Customs look at the total value of the consignment and whether the total GST and duty liabilities exceed the de minimis waiver. The total order consignment value includes:

•  The cost of the actual item (including VAT if paid)
• Packaging costs
• All freighting/delivery charges from the retailer to Jersey
• Any insurance that was purchased or included by the retailer
• Plus any other associated Customs duties which may be applicable.

GST will be charged on the total sum of these values.

To help illustrate the regulations surrounding payment of GST on imported goods, here are some example scenarios:

Example 1  
Chair £100 Including VAT
Retailer Carriage £20 Including VAT
Ship2me Carriage £7.50
Insurance £10
Total £137.50

As this total gives rise to a liability below the Jersey de-minimis level, the GST charge is waived.

Example 2 
Chairs (2) £600 Including VAT
Retailer Carriage £20 Including VAT
Ship2me Carriage £110
Insurance £10
Total £740

As this total gives rise to a charge above the Jersey de-minimis level, GST is liable at 5% of the total order value (£740). In this instance, the customer would be liable for a GST charge of £37.00.