Alcohol regulations in Guernsey

Licences needed

Excise warehouse and distillery approval under the Customs and Excise (General Provisions) Law 1972; Category I (General Off-Licence) or Category A (Standard Licence) under the Liquor Licensing (Guernsey) Ordinance 2006 if selling direct to the public.

Authority

Guernsey Customs & Excise (Guernsey Border Agency / Committee for Home Affairs) and The Royal Court of Guernsey

Documents

Site plans, equipment specifications, production and storage records, duty deferment security, and fit-and-proper person documentation (including Drug and Alcohol Strategy exam certification for retail liquor licences).

Fees

not confirmed

Time to obtain

not confirmed

Who can import

Registered commercial businesses, freight agents, or licensed liquor traders; private individuals within statutory traveller allowances.

Licences or registrations

Customs registration, electronic customs declaration capability via the Guernsey Electronic Movement System (GEMS), and duty deferment guarantee account.

Authority

Guernsey Customs & Excise

Documents

Commercial invoice, bill of lading/air waybill, proof of origin, customs declaration.

Fees

not confirmed

Time to obtain

not confirmed

Required

no

Process

No pre-market product or label registration is required before importation or commercial distribution; products must comply with food information and weights and measures legislation.

Authority

Guernsey Trading Standards Service

Time to obtain

not applicable

Guernsey is part of a Customs Union with the United Kingdom, Jersey, and the Isle of Man; imports from these territories are exempt from import customs duty but remain subject to local Guernsey excise duty. Shipments originating outside the Customs Union require full electronic declarations under the UK Global Tariff rules and proof of origin. No state import monopoly exists. No Guernsey-specific excise strip stamp is required.

0% for qualifying goods arriving from the UK, Jersey, or Isle of Man; goods from outside the Customs Union are assessed under the UK Global Tariff (UKGT), where standard distilled spirits (HS 2208) generally enter at 0% (subject to product origin and applicable preferential trade agreements).

Excise duty on spirits (>1.2% ABV) is £48.80 per litre of pure alcohol (effective 1 January 2026), with a reduced rate of £24.40 per litre of pure alcohol for qualifying independent small distillers. Value Added Tax (VAT) / Goods and Services Tax (GST): 0% (Guernsey has no VAT or general sales tax).

Private licensed trade; no state monopoly. Retail sales are regulated by the Royal Court under the Liquor Licensing (Guernsey) Ordinance 2006. Off-premises retail operates under a Category I (General Off-Licence) with permitted sales hours strictly between 07:00 and 24:00 (alcohol must be locked away or covered outside permitted hours). On-premises sales operate under Category A (Standard Licence) and related hospitality licences.

allowed, restricted. Online ordering and delivery are permitted under a Category I General Off-Licence; deliveries are limited to permitted licensing hours, alcohol cannot be handed to anyone under the age of 18, and mandatory age verification/ID checks are required upon delivery.

Aligns with UK and EU standards for spirit drinks under the Weights and Measures (Guernsey and Alderney) Law and food information regulations: mandatory product denomination, nominal volume, alcoholic strength (% ABV), lot/batch identification, producer/importer details, and allergen declaration (e.g. sulphites). On-trade sales must comply with prescribed spirit measures (25 ml or multiples).

Commercial advertising is permitted but subject to the UK Advertising Standards Authority (ASA) / CAP Code rules and the Guernsey Liquor Licensing Ordinance provisions, which prohibit irresponsible promotions, volume-based inducements, or marketing targeted at minors.

Statutory definitions classify spirits as potable spirits with an alcoholic strength exceeding 1.2% ABV; commercial spirit drink categories, minimum ABVs (e.g., 40% ABV for whisky and brandy, 37.5% ABV for gin, vodka, and rum), and geographical indications adhere to retained UK/EU spirit regulations.

None (all parishes permit the sale of alcohol under court licence; Alderney and Sark maintain separate local legal regimes within the Bailiwick).

• States of Guernsey adjusted spirits excise duty rates to £47.24 per litre of pure alcohol in October 2024, rising to £48.80 per litre of pure alcohol effective 1 January 2026.
• Formal implementation of a 50% relief rate (£24.40 per litre of pure alcohol from 2026) for qualifying independent small distillers under the Fourth Schedule to the Customs and Excise (General Provisions) (Bailiwick of Guernsey) Law, 1972.

Guernsey offers a prosperous, premium-leaning consumer market with 0% VAT/GST and tariff-free movement for spirits sourced through the UK and Crown Dependencies customs union. However, exporters face relatively high volumetric excise duty charges on high-ABV products.

• Guernsey Customs & Excise
• Committee for Home Affairs (Liquor Licensing)
• The Royal Court of Guernsey
• Guernsey Trading Standards Service

1. States of Guernsey - Excise Duty & Allowances and Tariff Rates
2. States of Guernsey - Liquor Licensing Guidance and Ordinance
3. Guernsey Royal Court - Liquor Licensing Practice
4. Expanship - Excise Tax and Customs Import Duties in Guernsey