HM Customs clearance

Please ensure that you complete and affix a customs label - along with required import documentation - if you are sending packets or parcels to anywhere outside the Bailiwick of Guernsey.

A complete and legible customs declaration - along with required import documentation - must be provided to specifically identify the contents of any package. General descriptions such as ‘gift’ or ‘present’ are not acceptable.

This label must be completed, signed and affixed to the top left of your packet or parcel. You will need a CN22 form for packages with a value up to £270 and a CN23 form for anything over £270.

All postal items may be examined by Customs Authorities in the destination country but usually letters and packets containing documents are excluded.

It is possible to pre-pay import VAT at the current rate when sending dutiable goods by letter or parcel post to the UK; this is the ideal way to avoid the recipient being charged on certain items.

UK import VAT is payable on each packet or parcel containing a gift with a value over £36 and on each packet or parcel containing commercial goods with a value above £18. Import VAT will also be raised on the postage cost in line with policies of the UK authorities. Click here for further information on commercial VAT management options.

Prepayment can be made at the time of posting at any of our retail branches for any item up to £600 in value.

For information on pre-payment of import VAT for Special Delivery items click here.

There are special requirements for some articles. For more details please see our retail team or contact Customer Services on 711720.

Made in Guernsey by Submarine Ltd. V2