From July 1, 2023 non-resident sellers of goods will have to collect 5% GST on sales of goods to customers located in the Bailiwick of Jersey. Retailers who make or expect to make annual sales of goods to non-business consumers of £300,000 or more are required to register for GST. Note that governmental guidance, available here, indicates that registered businesses are required to collect GST on sales to both business and non-business customers. The rules for remote retailers also apply to online marketplaces who facilitate such sales.
Customers who import goods from non-registered sellers are required to pay traditional import GST. The exemption for low value imports by non-business customers has been reduced from £135 to £60. See GST Direction 2023/01 for updated guidance on the import exemption.
