VAT and the Jersey resident

12.5.0.L1 Updated on:

Goods supplied to Jersey residents from the UK or abroad

Some companies selling goods to Jersey residents in the UK or abroad are willing to help in the process of getting the VAT back.

Sometimes companies are only prepared to issue the necessary refund form if the value of the sale is above a minimum amount. Some companies will not have many customers who want to claim the VAT refund and so they might not have arrangements in place to issue or give out the form that is needed.

Customers will normally have to prove that they are resident outside the UK or country where they are claiming the tax refund e.g. by showing a passport.

The Export of Goods refund form must be stamped by the Customs officers at the place where the customer is leaving the UK or foreign country after inspection of the goods. Except for Manchester, Glasgow, Gatwick and Belfast City Airports, all airports and ports serving the Channel Islands have a box placed in a central place especially for Channel Island residents to leave their forms.

Passengers in light aircraft departing from small airports or passengers traveling from an airport that does not have a box would have to find a customs officer.

The form is then posted back to the address on the form, which may be the address of a specialist refund agency. An administration fee may be retained from the refund.

Jersey Customs may be requested to verify that high-value items have arrived in the Island.

Services supplied to Jersey residents in UK or abroad

VAT paid on services supplied in the UK or abroad cannot be refunded. This situation includes costs incurred in the repair of goods sent out of Jersey and holidays booked through UK or foreign operators or companies to be taken out of Jersey. The important thing is where the service has been supplied rather than who or what it was supplied to.

For further information see HM Customs and Excise website www.hmrc.gov.uk

Goods supplied to Jersey residents by mail order or exported by freight.

A person who obtains goods by freight from suppliers off the Island should ask for the item(s) to be zero-rated for VAT so that tax need not be paid.

Most companies supplying goods commercially do not charge VAT as it is not in their interest to risk losing business by charging a price that appears to be too expensive because it has the VAT included. However, when ordering goods customers might be asked for Jersey’s VAT Country Exemption Code. The code is JS.

Goods entering the Island as freight will be checked by Customs. This check is not the same one that is required when Customs carry out a check on people who are bringing goods into the island themselves. The check is to make sure that people pay the right amount of VAT if the goods are taxable.

Some mail-order firms deduct VAT from prices of goods sent to Jersey residents.

Procedure if a UK supplier refuses to deduct VAT

When a UK trader refuses to supply goods free of VAT, customers can write to HM Customs and Excise, 21 Victoria Avenue, Southend-on-Sea, Essex, SS99 1BB for a written ruling.

The ruling should then be sent to the company involved who may consider refunding the VAT charged.  Traders are under no obligation to deduct or refund VAT without this ruling.

For VAT queries of a general nature, customers should contact HM Customs National Advice Service, tel: 0300 322 9434

See here for more information.

For Customs queries (including import GST)

Jersey Customs & Immigration Service

Customer and Local Services
Phillip Le Feuvre House
La Motte Street
St Helier
Jersey
JE4 8PE

Tel: +44 1534 448000
Email: rgc@gov.je
Open: Monday to Friday 9am – 4pm