Key facts
- Currency
- British Pound (GBP)
- De minimis
- No duty up to £135; tax always charged
- Customs tariff
- United Kingdom
- Last updated
- 11 October 2026
Summary
Consignments with a customs value of up to £135 pay no customs duty. Guernsey applies the United Kingdom customs tariff because it is in a customs union with the United Kingdom. Guernsey uses the British pound (GBP).
Currency and customs tariff
Guernsey uses the British pound (GBP).
Guernsey applies the United Kingdom customs tariff because it is in a customs union with the United Kingdom.
De minimis in Guernsey
Consignments with a customs value of up to £135 pay no customs duty. Import tax is charged whatever the value. These rules are set by the United Kingdom.
Frequently asked questions
What currency does Guernsey use for customs?
Guernsey uses the British pound (GBP). Its de minimis thresholds are stated in GBP.
What is the de minimis threshold in Guernsey?
Consignments with a customs value of up to £135 pay no customs duty. Import tax is charged whatever the value. These rules are set by the United Kingdom.
Which customs tariff does Guernsey use?
Guernsey applies the United Kingdom customs tariff because it is in a customs union with the United Kingdom.
Sources and updates
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.