Overview

As of July 1, 2023, the Bailiwick of Jersey introduced a Goods and Services Tax (GST) of 5% on all goods imported into the island. For Amazon sellers who ship products to Jersey customers, this tax is automatically calculated, collected, and remitted by Amazon — but there are important pricing and configuration steps sellers must handle on their end.

Key Points / What Sellers Need to Know

• 5% GST on all imports — Every purchase shipped from outside Jersey to a Jersey address through Amazon's stores is subject to a 5% GST, regardless of the item's value.
• Amazon handles collection and remittance — Sellers are not responsible for collecting or remitting this tax. Amazon calculates the GST at checkout, collects it from the customer, and remits it directly to Jersey's tax authorities.
• Prices must account for GST deduction — The GST is deducted from the seller's listed price, not added on top. Sellers must factor this into their pricing strategy to maintain margins.
• Ship-from location matters — Amazon uses the ship-from address configured in your Seller Central account to determine whether GST applies. If your ship-from location is outside Jersey, the tax will be triggered.
• Import Fees Deposit (IFD) — Shipments valued above 135 GBP may also be subject to an Import Fees Deposit, unless the purchase is made through Amazon.co.uk's online store.

How the GST Is Calculated

Amazon calculates the Jersey GST based on the final price paid by the customer, which includes the item's sale price plus any additional charges such as shipping fees and gift wrap costs. The tax is applied on a per-item basis within each order, meaning the GST calculation considers each product individually rather than aggregating the total order value. Once items are sold, the GST amount appears in the seller's order details, providing full transparency into the tax breakdown for each transaction.

Pricing and Configuration Requirements

Sellers must take two critical steps to ensure compliance. First, list prices on Amazon's stores should be set with the understanding that GST will be deducted from the listed amount. This means the price customers see already includes the tax component, and sellers receive the GST-exclusive portion. Second, sellers must verify and update their ship-from location in Seller Central's shipping settings. Accurately reflecting your most active shipping origin not only ensures correct GST calculations but also streamlines the generation of required customs and shipping documentation for cross-border orders.