OFGIF2400 - General principles: monarchs and heads of state
General
Relief is available from the duty and tax on the importation of:
- gifts to reigning monarchs and heads of state including His Majesty the King
- goods to be used or consumed by reigning monarchs and heads of state of other countries, or those officially representing them, during their official stay in the United Kingdom
The relief may be extended to those designated by the Foreign and Commonwealth Office as ranking with reigning monarchs and heads of state. It does not extend to any member of the UK Royal Family, other than His Majesty the King. Gifts received by other members of the Royal Household may be eligible for other reliefs, depending on the context. Please contact the appropriate customs policy team to discuss these options prior to the importation of these gifts.
Prohibitions and restrictions
Importers must comply with all import prohibitions and restrictions. Goods for His Majesty the King do not require licences from the Department of Business, Energy, and Industrial Strategy. However they must comply with all other licensing requirements.