Find out what you need to do when importing commercial goods into Great Britain in your accompanied baggage or small vehicle.
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 or you do not pay them to carry them for you
you’ve travelled to Great Britain (England, Scotland and Wales) carrying goods either in:
your accompanied baggage
a small vehicle that can carry up to no more than 9 people and weighing 3.5 tonnes or less
From 1 January 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 £1,500.
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 you’re bringing commercial goods in your baggage from Northern Ireland into Great Britain.
What you’ll need
You or someone dealing with customs for you will need to:
Get an EORI number.
Declare the goods to HMRC.
Pay any Customs Duty or import VAT due.
There’s a different way to declare goods that are for personal use or commercial goods you’re taking out of Great Britain.
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 ‘goods to declare’ 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.
Making a full declaration
You must submit a full import declaration before arriving into Great Britain if your goods:
have a value of more than £1,500
weigh more than 1,000 kilograms
are restricted goods
are alcohol, tobacco or fuel (excise goods)
need a licence (controlled goods)
are being put into a customs special procedure
You must also submit a full declaration if you’re:
delaying paying duty
Making a simple online declaration
You can make an online declaration if your goods:
- are coming to Great Britain
- have a value of less than £1,500
- weigh less than 1,000 kilograms
- are not restricted goods
- are not alcohol, tobacco or fuel (excise goods)
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 have to pay VAT but will have no duty to pay 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 £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.
Declaring online allows you to:
- pay in advance
- go through the green channel (nothing to declare)
- add goods to a declaration you’ve already made as long as all the goods combined do not exceed the total value of £1500, weigh less than 1000 kilograms and are not controlled goods
Make an online declaration.
If you choose to make a simple online declaration, you will not be able to account for import VAT on your VAT Return.
If you do not want to declare and pay in advance, you can go to the ‘goods to declare’ channel or the red point phone in the customs area - to declare your goods and pay what you owe.
Getting duty and VAT refunds
You may be able to ask for a refund after you’ve 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 over payment of Customs Duty or import VAT
- 12 months for duty you’ve 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 you’re not registered for VAT.
If you’ve used the online declaration service, you can claim a refund by completing form C83.
If you’re VAT registered
If you’ve made an online declaration, you’ll need to retain evidence of your declaration to allow you to recover the import VAT you’ve paid as input tax on your VAT Return.