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UK Border Force (Customs)
When you post commercial or returned goods, gifts or items sent for repair or valuation to the UK, Jersey, Alderney or Isle of Man you must provide a complete and legible customs declaration form. If you are sending goods or gifts to international destinations please see the electronic customs data information here.
There are two customs declaration forms available:
The CN22 Form* should be attached to items under £270 in value.
The CN23 Form* should be attached when;
- Sending items over £270 (even if sent by Special Delivery)
- Sending items of any value if it is a large parcel (all large parcels have to go via Parcelforce)
- Sending any size parcel by Parcelforce service (small or medium parcels can also be sent using Parcelforce)
See the FAQ's below for further details on VAT and sending / returning goods.
Alternatively visit HM Revenue & Customs/notice-143 for further information.
(Please note that the maximum value Guernsey Post can pre-customs clear currently stands at £900.00 by agreement and the changes mentioned on HM Revenue & Customs/notice-143 which came into effect from 1st March 2018)
*Forms available as pdfs to download and complete in left hand column.
Sending a Gift
If the value of the gift is below £39.00, there is no VAT payable. If the value is over £39.00 then VAT must be paid or the recipient will be charged the appropriate amount in addition to a handling fee.
The UK Border Force states that a gift is an item sent between two private people, is of an occasional nature such as a birthday or Christmas gift and where no monetary consideration has been made.
Yes, if you are using our standard service and sending a gift under £270.00 please complete a CN22 customs declaration form. You will need to ensure all of the relevant sections are completed.
For gifts over £270.00 a CN23 form is required; this form asks for additional information. If you are using our parcel service a CN23 is always required.
It is essential that you include a return address on the outside of the packaging. Without a return address Guernsey Post will not be able to pre-customs clear gifts sent using our standard or special delivery service which will result in a longer transit time. Please note that we are unable to pre-customs clear gifts sent via our parcel service.
No, but we strongly recommend that you do. If you choose not to, the gift will have to be sent to Border Force in the UK to clear, which will result in a longer transit time. Furthermore the recipient will be asked to pay the VAT plus a handling fee.
When a package contains gifts that are clearly intended for several people, for example members of the same family, the £39.00 VAT relief applies to each individual person provided the gifts are:
- Individually wrapped
- Specifically addressed to each individual
- Declared separately on the customs declaration form
You can post your gift using our standard service. However we recommend that customers use the Special Delivery service when sending items of value (please note that VAT is payable on both gifts over £39.00 and special delivery postage). This is the only service available that has full tracking and offers insurance up to the value of £2,500.00.
An agreement between Guernsey Post, HM Revenue & Customs and the Guernsey Border Agency means that it is possible to use the Special Delivery service on gifts to guarantee next day delivery (applies to gifts under £39.00 or gifts where the VAT has been pre paid. This is currently subject to a maximum value of £900.00 HMRC Notice 143). Ideal for sending that last minute present.
No, you do not have to pay VAT on standard postal services but if you upgrade to Special Delivery, the cost of the service will be included in the calculation of VAT.
Selling an Item
No, but we strongly recommend that you do. If you choose not to, the item will have to be sent to Border Force in the UK, which will cause an unnecessary delay. Furthermore the recipient will be asked to pay the VAT plus a handling fee.
If you regularly send goods to the UK you may qualify for entry to the pre-paid VAT scheme. Please contact our Customer Services team on 711720 to find out more.
You are required to pay VAT on the amount charged to your customer for all of the items that you are selling plus any other related charges such as postage and packing.
An example of how much VAT to pay
| 1 soft toy | £20.00 |
| 2 calculators | £18.00 |
| Post & packaging | £2.00 |
| Sub Total | £40.00 |
| VAT | £8.00 |
| Grand Total | £48.00 |
If you do not pre pay the VAT, the item will be sent to Border Force in the UK to clear, which will result in a longer transit time. Furthermore the recipient will be asked to pay the VAT plus a handling fee.
It is extremely important to complete a customs declaration form and attach it to the outside of the packaging.
If you are using our standard service and the item value is under £270.00 please complete a CN22 customs declaration form.
For goods over £270.00 a completed CN23 form is required. If you are using our parcel service a CN23 is always required.
In all cases please ensure you include any charges made to your customer such as postage and packaging in the value of each item.
It is not possible to pre-pay VAT to the EU or Import Duty to the rest of the world.
However if you fill out the appropriate customs forms correctly and follow the advice on this website, your item will be processed and delivered as quickly as possible.
Yes. If you are selling second hand goods, such as eBay sales, VAT still applies.
Some products are zero-rated for VAT purposes, for example children's clothing and books. To check the exact criteria we would advise you to consult www.hmrc.gov.uk or call our Customer Services team on 711720.
Yes, you are required to pay VAT on the total amount charged to your customer inclusive of any postage and package charges. (Not the actual postage paid at the counter)
An example of how much VAT to pay
| 1 soft toy | £20.00 |
| 2 calculators | £18.00 |
| Post & packaging | £2.00 |
| Sub Total | £40.00 |
| VAT | £8.00 |
| Grand Total | £48.00 |
Sending an item for repair or valuation
Border Force in the UK will require proof that items posted to the UK are being sent for repair or valuation and will subsequently be returned to Guernsey. As such, any item sent may be held by Border Force, until the intended recipient has been contacted and the appropriate form has been submitted.
It is important to complete a CN23 form and attach it to the outside of your item before posting. Please make sure that the form contains as much information as possible, including the correct value of the item and, importantly, clearly write on the declaration "ITEM SENT FOR REPAIR/VALUATION".
Yes, upon receipt of the item, Border Force in the UK will send the intended recipient the relevant forms which must be completed and returned. The item will only be released when Border Force are satisfied that the required form has been completed correctly.
By following the guide below it is possible to speed up the process: -
- When sending an item for repair or valuation it is important to notify the intended recipient, advising them that they are likely to receive a form from Border Force. You may even wish to check that the recipient has had previous experience filling out the forms because Border Force will continue to hold the item until it is satisfied that the documentation has been completed correctly
- If possible, address the item to an individual. It is important to note that whoever you send the item to, will also be the main point of contact for Border Force
- Make sure that you fill out your CN23 form correctly before sending your item. Please ensure you include the correct value of the item and clearly write on the declaration "ITEM SENT FOR REPAIR/VALUATION"
We recommend that items are sent using our Special Delivery service. Whilst the next day guarantee is not applicable for items sent for repair or valuation it is the only service available that is fully trackable and offers insurance up to the value of £2,500***.
Returning an item
If your item is being returned to a recognised retailer, mail order or internet company you are required to complete and attach either a CN22 form if the value of the item is under £270 or a CN23 form if the value of the item is over £270. For all other items you will also need to follow the advice below.
It depends on the company that you are returning your goods to. Most companies will attach a form at the end of the invoice making it clear if they offer free returns to their customers. If you are unsure it is always best to contact the company.
Yes, upon receipt of the item, Border Force in the UK will send the intended recipient the relevant forms which must be completed and returned. The item will only be released when Border Force are satisfied that the required form has been completed correctly.
By following the guide below it is possible to speed up the process: -
- When returning an item it is important to notify the intended recipient, advising them that they are likely to receive a form from Border Force. You may even wish to check that the recipient has had previous experience filling out the forms because Border Force will continue to hold the item until it is satisfied that the documentation has been completed correctly
- If possible, address the item to an individual. It is important to note that whoever you send the item to, will also be the main point of contact for Border Force in the UK
- Make sure that you fill out your CN23 form correctly before sending your item. Please ensure you include the correct value of the item and clearly write on the declaration "RETURNED GOODS"
Online Customs Form for sending items internationally
Complete this form to generate a customer reference number which you will need to give to your local branch with your item when posting internationally.
CN22 Customs Form
For sending items under £270 in value, please attach a CN22 Customs form to your parcel.
Please note all Parcelforce items must have a CN23 Customs form attached. (see CN23 form for details)
Download the interactive CN22 Customs form(s) from the link below and either complete the fields (highlighted) on screen and print, or print the form and fill it in by hand
CN23 Customs Form for items to UK, Jersey, Alderney and IOM
Please attach a CN23 Customs form to your packet/parcel when:
- Sending items over £270 (even if sent by Special Delivery)
- Sending items of any value if it is a large parcel (all large parcels have to go via Parcelforce)
- Sending any size parcel by Parcelforce service (small or medium parcels can also be sent using Parcelforce)
Download the interactive CN23 Customs form from the link below and either complete the fields (highlighted) on screen and print, or print the form and fill it in by hand
Request for Return Form
Request for return of a Special Delivery item being held by UK Border Agency
Claim Form for VAT pre-paid on Returned Goods
To process this VAT refund, we will require proof of the amount of VAT that was paid and also the packaging to show evidence that this item has been returned.