Yes, if you’re sending any goods or gifts to these destinations.

This includes Jersey, Guernsey, Alderney, Herm and Sark.

Please note that gifts and goods sent to Jersey may be liable for GST (Goods and Service Tax), currently 5%.

For goods sent to other countries outside of the EU, the same requirements apply in terms of the customs declaration. Customs thresholds, where taxes and duties apply, vary by country. It's recommended to check these before sending items. 

Taxes, duties and a clearance fee may be due on goods and gifts (excluding personal correspondence) sent from Great Britain (England, Scotland and Wales) to the EU. For customers sending an item from NI to the EU, there is no requirement to complete and apply a customs declaration. This is because NI is part of the EU Customs Union, therefore customs taxes and duties are not applicable.

Since 1 July 2021, most goods to the EU (including gifts) are now subject to VAT and potentially a clearance fee. The taxes and duties applied depend on the individual contents of the parcel, the weight and the value. The thresholds applicable within the EU are as follows:

Goods up to €150 may be subject to VAT and a clearance fee.

Gifts with a value over €45 will be subject to VAT and a clearance fee.

Goods and gifts above €150 may be subject to VAT, customs duties and a clearance fee.

Excise duty is also applicable on goods such as alcohol and tobacco.

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