{
  "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).",
  "updatedAt": "2026-10-11",
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      "value": "British Pound (GBP)",
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      "label": "De minimis",
      "value": "No duty up to £135; tax always charged",
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      "answer": "Guernsey uses the British pound (GBP). Its de minimis thresholds are stated in GBP."
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      "question": "What is the de minimis threshold in Guernsey?",
      "answer": "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."
    },
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      "question": "Which customs tariff does Guernsey use?",
      "answer": "Guernsey applies the United Kingdom customs tariff because it is in a customs union with the United Kingdom."
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        "Guernsey uses the British pound (GBP).",
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        "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."
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