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Letter - Minister for Treasury and Resources to Corporate Services Scrutiny Panel re GST Personal Importation Review - 28 May 2021

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19-21 Broad Street | St Helier Jersey | JE2 4WE

Senator Steve Pallett

Lead Member of the Review Corporate Services Scrutiny Panel

28 May 2021 Dear Steve

Thank you for your letter about the GST Personal Importations Review. The Review is progressing to plan and I expect to receive final advice by the end of June, enabling me to make proposals within the next draft Government Plan. That said, based on the work done so far, I am fairly clear in my own mind what I want to propose and I am content for the Comptroller of Revenue to brief you on a confidential basis given that this remains policy-in-development. I do envisage making amendments to the GST Law – as part of the draft Finance (Budget 2022) Law – to mandate larger offshore retailers registering for GST (some already do voluntarily) but probably commencing no sooner than January 2023. Existing mechanisms for islanders to account for GST on goods received from smaller offshore retailers will, of course, remain in place.

Yours sincerely

Deputy Susie Pinel

Minister for Treasury and Resources

D +44 (0)1534 440215 E s.pinel@gov.je