Guidance

Bringing commercial goods into Great Britain바카라 사이트痠n your baggage

Find out what you need to do when importing commercial goods into Great Britain in your accompanied baggage or small vehicle.바카라 사이트�

From:
HM Revenue & Customs
Published
15 October 2019
Last updated
18 September 2024 바카라 사이트� See all updates

Applies to England, Scotland and Wales

Commercial goods also known as merchandise in baggage are goods (to sell or use in your business) where:

  • a commercial transport operator does not carry them for you,바카라 사이트痮r you do not pay them to carry them for you

  • you바카라 사이트檝e travelled to Great Britain (England, Scotland and Wales) carrying goods either in:

    • your accompanied baggage
    • a small vehicle that can carry no more than 9 people and weighing 3.5 tonnes or less

You must declare all commercial goods. There is no duty free allowance for goods you are bringing in to sell or use in your business.

You do not need to make an import declaration if you바카라 사이트檙e bringing commercial goods in your baggage from Northern Ireland into Great Britain. You may arrive your declaration yourself or with the help of your customs agent.

What you바카라 사이트檒l need

You,바카라 사이트痮r someone dealing with customs for you, will need to:

  1. Get an EORI number.

  2. Declare the goods to HMRC.

  3. Pay any Customs Duty or import VAT due.

There바카라 사이트檚 a different way to declare:

How to declare

If you bring commercial goods into Great Britain you must make either:

  • a full import declaration
  • a simple online declaration
  • an oral declaration at the 바카라 사이트榞oods to declare바카라 사이트� channel or the red point phone in the customs area at the port

You have 5 days to declare the goods before you arrive in Great Britain if you make a simple online declaration.

You do not need to make a safety and security declaration for merchandise in baggage imports.

Making a full declaration

Submit a full import declaration before arriving into Great Britain

You must submit a full import declaration before you arrive in Great Britain if your goods:

  • have a value of바카라 사이트痬ore than 拢2,500
  • weigh more than 1,000kg in total
  • are restricted goods or controlled goods 바카라 사이트� for example, that need a licence
  • are alcohol, tobacco or fuel 바카라 사이트�(excise goods)

You cannot make a simple online declaration if your goods are being put into or taken out of a customs special procedure, or if you intend to claim a relief for these goods.

Check if your goods are restricted or controlled goods in the .

To check if merchandise in baggage is eligible for relief read Reliefs from Import Duty.

You must submit a full import declaration if you바카라 사이트檙e:

You바카라 사이트檒l need specialist software to make a full import declaration electronically into the Customs Declaration Service.

You can get someone to deal with customs for you.

Make a full import declaration before arriving into Great Britain.

When you arrive at point of entry into Great Britain with your goods

After you바카라 사이트檝e declared your goods, you바카라 사이트檒l need to arrive your declaration using the Customs Declaration Service when you reach a point of entry into Great Britain.

You may arrive your declaration yourself or with the help of your customs agent.

You can arrive your declaration on the Customs Declaration Service using the customs facilities available at Stop24 in Folkestone if you:

  • enter Great Britain through the ports of Dover or Eurotunnel Calais Terminal Coquelles
  • or your agent is unable to arrive your declaration through the Customs Declaration Service.

Stop 24
Folkestone Services
Junction 11 M20
Hythe
CT21 4BL

High-risk movements

You바카라 사이트檒l need to arrive your declaration at one of the pre-approved ports of entry before exiting the customs terminal if either:

  • HMRC has identified you as a high-risk person
  • you바카라 사이트檙e importing high-risk goods into Great Britain

High-risk persons are defined as persons who do not fulfil the fit and proper test. HMRC will tell you if they바카라 사이트檝e identified you as a high-risk person.

Read Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 which describe:

  • the fit and proper test 바카라 사이트� regulation 85A(4)(b)
  • what goods are high-risk 바카라 사이트� regulation 4(6E)
  • ports where you can arrive high-risk movements 바카라 사이트� regulation 4(6E)

Failure to comply with these rules will result in a penalty of up to 拢2,500.

Making a simple online declaration

You can make a simple online declaration using the merchandise in baggage online service to declare commercial goods in accompanied baggage or small vehicles, if your goods:

  • are coming to Great Britain
  • have a value of less than 拢2,500
  • weigh less than 1,000kg in total
  • are not restricted goods or controlled goods 바카라 사이트� for example, that need a licence
  • are not alcohol, tobacco or fuel (excise goods)

You cannot make a simple online declaration if your goods are being put into or taken out of a customs special procedure, or if you intend to claim a relief for these goods.

Check for restricted or controlled goods in the .

To check if merchandise in baggage is eligible for relief read Reliefs from Import Duty.

If you do not need to make a full declaration, you can make a simple online declaration in the 5 days before you arrive with your goods.

You will need to pay VAT but will not need to pay duty if both the following apply:

  • you are bringing goods that meet the rules of origin under the UK-EU or other UK free trade agreements
  • you have relevant documentation to certify that the goods meet these rules

If you are bringing in mixed consignment goods, the zero duty will only apply to the portion of goods that meets the rules of origin.

If your goods are under 拢1,000, you do not need to give a formal proof of origin, but HMRC may examine the goods or packaging to make an assessment on the declaration.

What declaring online allows you to do

Declaring online allows you to:

  • pay in advance
  • go through the green channel (nothing to declare)
  • add goods to a declaration you바카라 사이트檝e already made, as long as all the goods combined:
    • have a value of less than 拢2,500
    • weigh less than 1,000kg in total
    • are not restricted goods or controlled goods 바카라 사이트� for example, that need a licence
    • are not alcohol, tobacco or fuel (excise goods)

Check for restricted or controlled goods in the .

Make a simple online declaration before you arrive in Great Britain.

If you choose to make a simple online declaration, you will not be able to account for import VAT on your VAT Return.

Making an oral declaration

If you do not want to declare and pay in advance with a simple online declaration, you can go to the 바카라 사이트榞oods to declare바카라 사이트� red channel or the red point phone in the customs area to declare your goods and pay what you owe.

You can only do this if your total goods are 拢2,500 or less in value and meet all other criteria for making a simple online declaration.

It is your responsibility to check if a red channel or red point phone is available at your point of entry before your departure.

Getting duty and VAT refunds

You may be able to ask for a refund after you바카라 사이트檝e made your declaration if:

  • you do not travel
  • your goods are lost or destroyed before they reach the UK
  • you make a mistake when you work out your duty

To get a refund, you must apply within:

  • 3 years of making the overpayment of Customs Duty or import VAT
  • 12 months for duty you바카라 사이트檝e paid on damaged or defective goods
  • 3 years if after making a declaration you did not actually travel

Find out how to claim a refund for Customs Duty and also use this process to claim back your import VAT if you바카라 사이트檙e not registered for VAT.

If you바카라 사이트檝e used the online declaration service, you can claim a refund by completing form C83.

PDF, 55 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

How to complete the form

You need to:

  1. Download and save the form on your computer.

  2. Open it using the .

  3. Complete it on-screen.

Read the accessibility statement for HMRC forms.

It may not work if you try to open it in your internet browser. If the form does not open, contact the online services helpdesks for more help.

If you바카라 사이트檙e VAT registered

You can adjust your VAT records to reflect the import VAT that you have paid by accounting for VAT on your VAT Return.

If you바카라 사이트檝e made an online declaration, you바카라 사이트檒l need to keep evidence of your declaration to allow you to recover the import VAT you바카라 사이트檝e paid as input tax on your VAT Return.

Updates to this page

Published 15 October 2019
Last updated 18 September 2024 show all updates

  1. The version of the form C83 online declaration refund has been replaced with a new version. It now includes a box to provide a contact email address in the section 'About you or your client'.

  2. The threshold of the maximum value for making simplified declarations of merchandise in baggage has risen to 拢2,500.

  3. Guidance has been updated to describe a new arrivals process. This includes arriving your declaration while the goods are at the customs border, rather than within 24 hours.

  4. You can no longer ask Border Force to arrive your declaration for you where there is a red channel or red point phone.

  5. Information about Customs Handling of Import and Export Freight (CHIEF) has been removed. You can no longer use CHIEF for import declarations unless you have permission from HMRC.

  6. From 1 October 2022, all import declarations will need to be submitted using the Customs Declaration Service. You'll need to make sure you or your agent have access to the service.

  7. Guidance has been updated to explain that you no longer need to make a safety and security declaration from 1 July 2022.

  8. Information on what to do when you arrive into GB if you made a full declaration has been added. A link to a list of ports and airports with red channels or red phone points is included.

  9. From 1 July 2022, you will need to submit a safety and security declaration to HMRC, if you are carrying your goods in a goods vehicle, such as a van, and the goods are over a value of 拢1,500.

  10. Guidance about making a simple online declaration has been updated.

  11. The date from when you will need to submit a safety and security declaration to HMRC if you are carrying your goods in a goods vehicle, has been updated to 1 January 2022. The previous date of 1 July 2022 was published in error.

  12. The date from when you will need to submit a safety and security declaration to HMRC if you are carrying your goods in a goods vehicle, has been updated to 1 July 2022.

  13. Sections about 'bringing commercial goods into Great Britain in your baggage' and 'making a simple online declaration' have been updated.

  14. New guidance for declaring goods added to 'Making a simple online declaration'.

  15. First published.

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