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This publication is available at https://www.gov.uk/government/publications/notice-3-bringing-your-belongings-pets-and-private-motor-vehicles-to-uk-from-outside-the-eu/notice-3-bringing-your-belongings-pets-and-private-motor-vehicles-to-uk-from-outside-the-eu
This notice cancels and replaces Notice 3 (November 2015). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
1. About this notice, the law and your rights
1.1 What this notice is about
It tells you how to import your personal belongings and private motor vehicles into the UK from outside the EU. If you’re bringing your private pleasure craft into the UK, you should read Notice 8: sailing your pleasure craft to and from the UK.
If you are importing direct into another EU country, we suggest you contact the customs authorities for that country. Most have customs representatives in their Embassies abroad.
Section 4 and Section 5 tell you about the duty and tax reliefs that may apply to your belongings and private vehicle, and the relevant conditions you must meet. These conditions vary, depending on whether you are visiting, moving to, or returning to the EU.
Section 6 explains how your belongings are assessed for duty and tax if they do not qualify for relief, and Section 7 directs you where to find the information on how to import and register your private vehicle.
There is a glossary at Section 8 which gives the meaning of some of the particular words, phrases and abbreviations used.
1.2 What has changed
The changes are:
- amendments announced in update 1 issued in January 2007 have been included
- revised procedures for appealing against a customs decision are included at paragraph1.5
- Section 4 concerning relief available to non-EU visitors has been restructured, the monetary limit for personal effects (excluding pets or firearms) that don’t require a formal customs declaration was increased to €10,000, the relief is now called ‘Temporary Admission’ (TA)
- Section 5 has been removed and there’s now a separate notice about Transfer of Residence (ToR)
- Section 6 about setting up secondary homes has been deleted to take account of changes implemented under Council Regulation (EC) No 274/2008 where that relief was abolished - the remaining sections after this part have then been re-numbered
1.3 The law that this notice is based on
For customs purposes, the laws on which this notice is based are:
- the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992
- Council Regulation (EEC) No 2913/92
- Commission Regulation (EEC) No 2454/93
- Value Added Tax (Imported Goods) Relief Order 1984
This notice is not the law. It is our view of the law and nothing in this notice takes the place of the law.
Anyone who gives false information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.
1.4 What you can do if you receive an adverse Customs decision from HM Revenue and Customs - right to be heard
When you receive an adverse customs decision from HM Revenue and Customs (HMRC) you’ll first be issued with a Pre-Notification Communication explaining the reasons why the adverse decision has been made. This pre-notification is called your ‘Right to be Heard’ and once issued, you’ll have a period of 30 calendar days in which you may make further representations or provide more information to HMRC concerning the decision.
1.5 If you disagree with a customs decision
If you don’t agree with any decision issued to you there are 2 options available.
Within 30 days of the date of the decision you can either:
- ask for a review of the disputed decision by someone not originally involved in making that decision - write to the address below and explain why don’t agree with the decision:
HM Revenue and Customs
Solicitors Office and Legal Services
Customs Review and Appeals Team
7th Floor South West
21 Victoria Avenue
Southend on Sea
- appeal direct to the Tribunal who are independent of HMRC
If you opt to have your case reviewed you’ll still be able to appeal to the Tribunal if you disagree with the outcome.
More information relating to reviews and appeals is contained in leaflet HMRC1: HM Revenue and Customs decisions: what to do if you disagree.
1.6 Where to get more information
This notice explains the general principles of the Customs procedures available to you. It doesn’t attempt to cover every aspect in detail. Other ways to contact HMRC for general advice can be found at imports and exports: general enquiries.
- phone the Customs Helpline on Telephone: 0300 200 3700
- use general enquiries
- go to the official website of the EU
- please read the Trade Tariff of the UK
You can get copies of the Official Journal from The Stationery Office.
2. General information
2.1 You are entitled to duty-free allowances
In addition to any of the reliefs in Section 4 and section 5 for which you may qualify, when you arrive from outside the EU you are entitled to the relevant allowances for alcoholic drinks, tobacco products, perfume, toilet water and other goods, (popularly known as ‘duty frees’) shown in travelling to the UK. These allowances apply to goods obtained outside the EU or bought duty or tax free when leaving the EU and which have travelled in with you.
2.2 If you have pets
2.3 Prohibited and restricted goods
Some goods are strictly controlled.
These are goods that are banned completely. They include unlicensed drugs, offensive weapons, indecent and obscene material featuring children, pornographic material, counterfeit and pirated goods, meat, milk and other animal products.
Restricted goods can imported only if you have authority to do so. These goods include all items that need an import licence, such as firearms, explosives and ammunition, endangered species, certain live animals and plants and their produce, and radio transmitters.
Pet cats, dogs and ferrets
You can import pet animals that meet the conditions of the Pet Passport Scheme without quarantine.
Read bringing your pet dog, cat or ferret to the UK for more information, or phone the Pets Helpline on Telephone: 03702 411710.
Other live animals
Animals imported for commercial transactions, such as retail sales, breeding, loans, or competitions will need proper declaration. Use the single administrative document (SAD, C88).
Read importing live animals or animal products from non-EU countries for more information.
Food and plants
Travelling to the UK has more details and contact numbers if you need more advice.
2.4 Pet travel
Pet cats, dogs and ferrets (including guide and assistance dogs) must meet certain conditions to be able to enter or re-enter the UK from listed countries without quarantine.
They must have:
- a microchip
- been vaccinated against rabies (at a minimum age of 12 weeks)
- an EU pet passport or official third country veterinary certificate
- tapeworm treatment (for dogs only)
- an authorised carrier and approved routes
- stopped 21 days from the date of the rabies vaccination before travelling
Clarification: there are no restrictions on pet rodents, rabbits, birds, ornamental fish, invertebrates, amphibians and reptiles arriving in the UK from other EU countries subject to other normal restrictions on endangered species.
2.5 Pets travelling to the UK from an unlisted non-EU country
Please read bringing your pet dog, cat or ferret to the UK to determine whether you are travelling from a listed or unlisted country.
Pet dogs, cats or ferrets need:
- a microchip
- a vaccination against rabies (at a minimum age of 12 weeks)
- a blood test - the vet must take the blood sample at least 30 days after the rabies vaccination (the date of vaccination counts as day 0 not day 1)
- an EU pet passport or official third country veterinary certificate
- tapeworm treatment (dogs only)
- to use an approved carrier using an authorised route
- to wait 3 calendar months from date of blood sample was taken before travelling, the vet must give you a copy of the test results and it must show that the vaccination was successful
Pet rabbits and rodents from countries outside the EU must spend 4 months in quarantine and have a rabies import licence and must enter into the UK at a Border Inspection Post.
There may be also other specific requirements for certain types of animals arriving to the UK from various countries around the world. For import requirements for other types of pets please contact the APHA Imports Team on email: Imports@apha.gsi.gov.uk.
If you have questions about the information given in paragraphs 2.3 and 2.4, read bringing your pet dog, cat or ferret to the UK for more information and advice.
2.6 Guide dogs and assistance dogs
Assistance dogs are allowed to travel in the aircraft cabin with their owners. Please check that the airline has an agreement with Animal and Plant Health Agency (APHA) to carry assistance dogs or you may face delays when arriving in the UK.
The Guide Dogs Association website has more advice about assistance dogs travelling.
When the pet arrives in the UK, the pet checker will scan your pet’s microchip and check your documents. If you don’t have the correct documents or your pet has not been properly prepared for travel it will be put into quarantine or sent back to the country it travelled from. You’ll be liable for the cost for this.
Bringing your pet dog, cat or ferret to the UK has more information.
3. How to go through customs
3.1 What to do when you arrive at customs
In most cases you’ll be able to go through the Green ‘nothing to declare’ channel, or the blue channel if arriving directly from the EU.
However, you must go to the red point or into the red channel and declare the following to us:
- ‘duty frees’ exceeding the allowance limits (read paragraph 2.1)
- prohibited or restricted goods (please read paragraph 2.3)
- goods for sale
- belongings or vehicles which need to be declared under Sections 4 to 6 of this notice in order to be considered for relief from duty and tax
If you’re not sure what to do, declare your goods through the red point or channel.
3.2 How to declare
Tell our officer what goods you’ve brought with you. It may help if you have a written list of the goods concerned, but the officer may still want to question you, examine your luggage or ask you to make a written declaration.
If you need to declare your goods under Sections 4 to 6 of this notice so that they can be considered for relief from duty and tax, you must fill in and sign the following forms:
- if you’re a non-EU resident bringing the following items for temporary use in the UK (please read paragraph 4.1), you’ll need to complete form SAD, C88 for:
- personal effects that you reasonably need for your journey, over €10,000 in value
- if you’re bringing your private motor vehicle back to the EU after travelling with it overseas, then use form C179B
- if you’re paying duty or tax on your private motor vehicle, or for your private yacht, and because it doesn’t qualify for any of the reliefs dealt with in Sections 4 to 7 of this notice, then use form C384 for motor vehicles and C384 (vessels) for your private yacht
Most people employ a shipping agent to look after their import declarations if they can’t deal with us directly.
3.3 Where to get the customs forms
3.4 Customs can ask you to open your luggage
You must produce your luggage and its contents if our officer asks you to.
3.5 Items you pay duty and tax on
You’ll have to pay duty and tax on anything which doesn’t fulfil all the conditions for relief. If you’re claiming relief we may need security for the duty and tax (normally a cash deposit or banker’s guarantee) until you prove all the relief conditions are fulfilled. The various reliefs available are explained in Sections 4 to 7.
If you’ve paid duty and tax on the items and think you should be repaid, please read Notice 199: imported goods, customs procedures and customs debt.
3.6 How much to pay and when
Our officer will work out the duty and tax and tell you how much to pay. When you pay this sum, you’ll get a receipt. Keep the receipt as proof that you have paid duty and tax. section 8 tells you what charges you may have to pay.
You must pay duty and tax at the time the belongings or the vehicle are brought in.
If you can’t pay there and then, we’ll keep your goods and give you a receipt for them. You’ll get them back when you pay the sum due within the time limits shown on the back of the receipt. If you want us to send your goods to you, you must pay the postage.
3.7 How you can pay
You can pay using one of the following:
- an approved debit card, subject to the normal conditions of acceptance
- euro cheques supported by a euro cheque card and domestic cheques supported by a valid cheque card, subject to the usual conditions of acceptance
- a pound sterling banker’s draft or pound sterling cheque, guaranteed by an approved bank
- an approved credit card, subject to the normal conditions of acceptance and limited to £1,000
- travellers cheques in pound sterling, or euros issued by an approved bank
- cash in pound sterling or euros
Unguaranteed cheques are not acceptable for payment of customs charges.
If payments are made by cheque or banker’s draft they must be drawn on a bank which is approved by us. Most UK banks have our approval.
When converting the price paid from foreign currency into pound sterling, we’ll use the rate of exchange in force at the time you present the documents.
4. Visitors to the UK
If you’re a non-EU resident visiting the UK you can claim relief from payment of duty and tax under TA. This is for your personal belongings or private motor vehicle, but only if you intend to use them while you’re here, or take them with you when you leave to return to your normal residence outside the EU.
If you’re a visiting force, you can declare your belongings under the Visiting Forces Relief. But if you have any pets, they should be declared in form ToR1.
4.1 A visitor’s personal effects
You can claim relief for personal belongings that you’ll use during your visit and are reasonably required for your journey. This includes items such as clothing, toiletries, personal jewellery and other articles clearly of a personal nature including pets. An illustrative list of items is given in Notice 3001: customs special procedures for the Union Customs Code - Annex C Temporary Admission
You can claim relief for your period of stay in the EU up to a maximum of 24 months.
If you’re a student coming to stay in the UK for the purpose of full-time study, see Notice 5: Transfer of Residence.
4.2 How to declare personal effects if you’re a visitor
For personal belongings under €10,000 in value (except pets and firearms)
At import you can go through the green ‘nothing to declare’ channel as explained in paragraph 3.1.
If the items need to be cleared from a port or airport inventory system on arrival please read the last information box below.
When you re-export these items no formal re-export declaration is required. Your declaration will be considered to be made and accepted when you leave the EU. However, if they need to be cleared from a port or airport inventory system on re-export, you or your agent will need to complete a customs clearance request form C21 to clear the inventory. On the C21 quote Customs Procedure Code (CPC) 10 00 041.
If your personal belongings are over €10,000 in value, or pets and sporting firearms (regardless of their value)
On import you need to apply for Simplified TA authorisation. You need to make a declaration on form C88 quoting CPC 53 00 D04 (or CPC 53 00 003 where VAT only is due) and provide security. Notice 3001: customs special procedures for the Union Customs Code explains how to make the declaration for a simplified authorisation.
In addition, for:
- firearms, you’ll need a UK police ‘British Visitor’s Permit’ - contact the relevant UK Police firearms licencing authority in the area where your UK sponsor lives for more information
- pets, please read paragraph 2.2 about import requirements
When you re-export the personal belongings you’ll need to complete a form C88 re-export declaration quoting CPC 31 53 000.
If your personal belongings need to be cleared from a port or airport inventory system on arrival
You or your agent need to complete a customs clearance request form C21 to clear the inventory. Quote customs procedure code (CPC) 00 00 040 and complete the entry declaration with the details listed in paragraph 2.3 (CPC 00 00 040) of the Trade Tariff Import CPCs.
If the above is not followed and your goods are declared to free circulation, duty and tax will be collected as appropriate. See Notice 3001: customs special procedures for the Union Customs Code if you need to make a retrospective application for relief.
4.3 A visitor’s private motor vehicle
You can claim relief
Provided the vehicle is for your own private use only during your visit and:
- it’s registered outside the EU or, if not registered, belongs to you or someone else who has their normal home outside the EU
- you don’t sell, lend or hire it out or otherwise dispose of it in the EU
- you re-export the vehicle from the EU within 6 months (if you’re a student or someone fulfilling an assignment of a specific duration for example a work contract, the vehicle can remain in the EU for the period of your studies or until the end of your assignment)
You need to be aware of the UK’s licensing and registration requirements, read importing vehicles into the UK.
No formal application for authorisation or customs declaration to claim relief is required
You can go through the ‘nothing to declare’ channel. This will be treated as:
- a declaration that you and the vehicle you’re importing are eligible for relief
- an application for TA authorisation
You may also complete a simple notification using form C110. This can be done before or after you arrive in the UK. This notification is not mandatory and doesn’t need to be presented to be stamped by an officer on arrival but it will help you identify that you are claiming relief if the vehicle is stopped for verification checks. Complete the form in duplicate and send one copy to our written enquiry team. Keep the remaining copy with the vehicle whilst it is in use within the UK.
If checks are carried out and you have not completed a form C110 you may be asked to complete the form as part of those checks.
If the vehicle needs to be cleared from a port or airport inventory system on arrival
You or your agent will need to complete a customs clearance request form C21 to clear the inventory. On form C21 you should quote CPC 00 00 020 and and complete the entry declaration with the details listed in paragraph 2.3 (CPC 00 00 020) of imports: customs procedure codes](https://www.gov.uk/government/publications/uk-trade-tariff-customs-procedure-codes/imports-customs-procedure-codes).
When you’re re-exporting the vehicle
No formal customs declaration is required. Your declaration for re-export is considered to be made and accepted when the vehicle leaves the EU.
If the vehicle is recorded on a port or airport inventory system at departure
To clear the inventory you or your agent will need to complete a customs clearance request form C21. On form C21 quote CPC 10 00 041.
4.4 Export licence for vehicles over 50 years old
You’ll need an individual export licence when:
- you take your vehicle to another EU member state and:
- that vehicle is over 50 years old and valued at £65,000 or more
- is foreign registered
- has been in the UK for more than 3 months
- when you re-export your vehicle outside the EU:
- which is over 75 years old and valued at £30,400 or more
4.5 If you want to extend the period of your visit, or decide to transfer your normal home to the UK or EU
The period allowed under TA can, in exceptional circumstances, be extended within reasonable limits.
Please inform us as soon as possible using the contact details in paragraph1.6.
If you decide to transfer your normal place of residence to the UK, you may qualify for the other reliefs explained in Notice 5: Transfer of Residence.
4.6 Relief on vehicles imported by EU residents intending to emigrate
If you usually live in the EU and intend to emigrate outside the EU, you can temporarily import a vehicle from outside the EU.
You’ll not have to pay duty and tax as long as:
- you declare the vehicle to us as explained in paragraph 4.3
- you re-export the vehicle within 3 months of its arrival in the EU
- if requested, you can provide evidence of your emigration
Also read Section 7 on registering, licensing and insuring your vehicle.
5. Returned Goods Relief: belongings or vehicles previously exported from the EU
For everyone who brings belongings or a vehicle back again into the EU.
5.1 You can bring back belongings or a vehicle free of duty and tax
You can bring back belongings, as long as for Customs Duty purposes:
- the goods were previously manufactured, or imported into the EU with any Customs Duty already paid and not refunded, before they were exported from the EU
- they have had no alteration outside the EU other than necessary running repairs
- they’re brought back to the EU within 3 years
You can bring back belongings, as long as for VAT purposes:
- they were exported from the EU by you or on your behalf
- any VAT or equivalent turnover tax had been paid on them in the EU and not refunded when they were taken outside the EU
- they were not purchased free of VAT or equivalent turnover tax in the EU under any personal export schemes
- they have had no alteration outside the EU other than necessary running repairs
- they’re brought back to the EU within 3 years*
*For both Customs Duty and VAT purposes we’ll waive the 3 year time limit if you can meet the other conditions and we are satisfied the belongings or vehicle were indeed previously in the EU and are not being imported in the course of business. If you’re a Crown servant such as a diplomat, embassy or consulate staff, or UK armed forces personnel, this period is extended to 6 years.
Read Notice 236: Returned Goods Relief for more information about this relief.
If our officer questions you, it would be helpful if you can present them with any purchase invoices that show duty or tax has been paid on your goods in the EU.
Also read Section 7 which tells you about importing and registering your vehicle.
6. Paying duty and tax
6.1 Belongings and vehicles from countries with preferential trade agreements with the EU
You’ll be able to claim a preferential (reduced or nil) rate of Customs Duty at import if:
- they’re being imported from a country with which the EU has concluded a preferential trade agreement and they’re covered by the provisions of that agreement
- they satisfy the relevant origin conditions
- you produce proof of preferential origin (a valid preference certificate or where applicable, a declaration on an invoice or other commercial document) if we ask for it
You’ll still have to pay VAT.
You’ll find out more about importing under preference in Notice 826: tariff preferences - imports.
6.2 The VAT rate
Each member state may set its VAT rate within a specific threshold. Always refer to the Customs authority of that country to find their current VAT rate.
6.3 How values of vehicles are fixed
New vehicles - value for Customs Duty
This is the price paid for the vehicle (supported by the purchase invoice) plus the cost of transport and insurance to the point of entry to the EU (supported by documentary evidence, where possible).
New vehicles - value for VAT
This is the:
- price paid for the vehicle (supported by the purchase invoice)
- cost of transport and insurance and any commission to the point of entry into the UK (all supported by documentary evidence, where possible) plus
- duty (if payable)
This is the value for duty (if payable) and VAT. If the vehicle is imported within one month of purchase, we usually use the price paid overseas plus transport and insurance costs. Otherwise we normally use the wholesale value in the UK. In some cases, when using wholesale value, we’ll make an allowance for left hand drive vehicles.
In the case of valuations for duty and VAT based on the wholesale value, we allow for tax being included in the UK wholesale price level.
When converting the price paid from foreign currency into pound sterling, we’ll use the rate of exchange in force at the time the documents are presented.
7. Importing your vehicle
7.1 Importing vehicles into the UK
There are specific conditions you need to know about for importing vehicles into the UK, even if it is just for personal use.
Please read Importing vehicles into the UK for the full details for importing vehicles.
7.2 Notification of Vehicle Arrival
When you import a motor vehicle permanently into the UK before you’ll be able to license and register your vehicle, it must be notified to the HMRC Notification of Vehicle Arrival (NOVA) system. When you make your declaration to claim relief or pay duty and import VAT, HMRC will make the NOVA notification on your behalf and write to you advising when you can apply to the Driver and Vehicle Licensing Agency (DVLA) to license and register your vehicle.
You can find details about NOVA on VAT information sheet 06/13: notification of vehicle arrivals.
Contact HMRC on Telephone: 0300 200 3700 for more information.
7.3 About tax-free scheme vehicles
If your vehicle was originally supplied in the UK under a tax-free scheme as described in VAT Notice 707: VAT Personal Export Scheme for motor vehicles to destinations outside the EU, you can only re-import it into the UK free of duty and tax if it qualifies for one of the reliefs set out in Sections 4 to 7.
If it doesn’t qualify for any of the reliefs, the duty and tax will normally be payable on the value of the vehicle at the time you re-import it at the rates which then apply. However, if you bring it back to the UK within 6 months of the date by which it should have been exported under the original conditions, you’ll be liable to pay:
- the VAT due at the time the vehicle was originally supplied
- duty - if payable - based on the value of the vehicle at the time you import it
8. Glossary of terms
In this notice, these words have the following meaning:
|Belongings (and personal belongings)||The goods you keep for your personal or household use, for example caravans, bicycles, clothing, cameras, furniture, pets and riding animals
Note: alcoholic drinks, tobacco products and tools of trade are not included unless specifically mentioned in the relevant section of this notice
|C88 (SAD)||The UK version of the Single Administrative Document|
|CSDR||Community System of Duty Reliefs, catered for by EC Regulation 1186/2009|
|CPC||Customs Procedure Code. Used on import declarations (form C88) to identify the type of procedure for which the goods are entered|
|Customs charges||Customs duties, import VAT, specific Customs Duty (previously CAP charges), Anti-Dumping Duty, Countervailing Duty, excise duties|
|Customs Duty||An indirect tax that provides protection for EU industry. Raised on imported goods, it does not include Excise Duty or VAT|
|Customs Union||The customs territories of the EU, Turkey, San Marino and Andorra. The unions between the EU and these countries enable most goods in free circulation to move freely between them without the need to claim import duty relief, subject to the production of any necessary preference or Community Transit documentation. For Andorra, the union only covers goods in Chapters 25-97 of the Tariff. VAT is still due on imports from Turkey, San Marino and Andorra however unless the relief explained in this notice is applicable and claimed|
|Duty||Taxes we charge on imported goods under the combined nomenclature of the EU. These include Customs Duty, Common Agricultural Policy (CAP) charges and Anti-Dumping Duty|
|EU||The European Union:
Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Republic of Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the UK
Note: Cyprus, including the British Sovereign Base Areas of Akrotiri and Dhekelia (but excluding the United Nations buffer zone and the part of Cyprus to the north of the buffer zone, where the Republic of Cyprus does not exercise effective control)
|Members of the family||Relatives (that is, spouse, parents, children and their spouses, and brothers and sisters and their spouses)|
|Outside the EU||Any country which is not in the EU (please read EU above). The Special Territories and Customs Union countries are also counted as outside the EU for Excise Duty and VAT purposes|
|Private motor vehicle||When visiting the UK: any road vehicle solely for private use
When bringing a vehicle permanently into the EU: any road vehicle (and any trailer) which is neither built, nor being used to carry more than 9 people including the driver, carry goods, do any job apart from carrying people
|Private use||The use of a road vehicle, trailer or caravan (whether or not motorised) for other than business|
|Relief||Freedom from paying duty and tax when you meet the relevant conditions.|
|Special Territories||Countries or areas that are part of the customs territory of the Customs Union but not part of the fiscal (VAT) territory. Goods coming from these territories are therefore liable to VAT unless the relief explained in this notice is applicable and claimed.
These territories are:
the Åland Islands, the Canary Islands, the Channel Islands, Guadeloupe, French Guiana, Martinique, Mayotte, Réunion and Saint-Martin (French Republic), Mount Athos
|Student||A natural person attending a school, college or university in the UK for full-time study|
|Trade Tariff||The Trade Tariff provides useful information about customs import and export requirements. Trade Tariff users should be aware that in any case where information in the UK Trade Tariff is at variance with that contained in the appropriate Community legislation published in the Official Journal of the European Communities, the latter will represent the correct legal position.
Whilst every effort is made to ensure the accuracy of the Tariff on GOV.UK, the onus remains with the user to consult the Official Journal as necessary and to ensure that the correct duties are paid at importation.
Volume 1 - This collection brings together detailed information for importers and exporters covering prohibitions and restrictions, reliefs, duties, suspensions, and VAT. It also covers other applicable charges and rules you’ll need to apply when importing or exporting from the UK.
Classification of goods - Use this tool to search for import and export commodity codes and for tax, duty and licences that apply to your goods – please read Trade Tariff: look up commodity codes, duty and VAT rates.
Volume 3 - This collection brings together directions for completing the Single Administrative Document (form C88) and related customs documentation. It includes import, export and community transit documentary procedures, information about customs warehousing, trader data input, details of customs procedure codes and certain other special procedures for facilitating trade.
Elements of the Tariff are now available
|Third country||Any country that is outside the Customs Territory of the EU|
|UK||The United Kingdom: England, Scotland, Wales, Northern Ireland, (not the Channel Islands)|
Your rights and obligations
Read Your Charter to find out what you can expect from us and what we can expect from you.
Your comments or suggestions
If you have any comments or suggestions to make about this notice, please write to:
HM Revenue and Customs
10th Floor Central
21 Victoria Avenue
Southend on Sea
Essex SS99 1AA
Please note this address is not for general enquiries, see paragraph 1.6.
Putting things right
If you’re unhappy with HMRC’s service, please contact the person or office you have been dealing with. They’ll try to put things right. If you’re still unhappy, they’ll tell you how to complain.
How we use your information
HMRC is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.
We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:
- check the accuracy of information
- prevent or detect crime
- protect public funds
HMRC may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We’ll not give information to anyone outside HMRC unless the law permits us to do so.