What you need to do when importing merchandise to the UK in your baggage.
Merchandise in baggage are commercial goods (for trade or business use) where:
- a commercial transport operator does not carry them for you
- you’ve travelled to the UK carrying goods in your baggage
You can bring goods to the UK in your baggage but you will need to make a declaration.
There is a different way to declare merchandise in your baggage if you’re taking goods out of the UK.
Before you start
You will need:
- an EORI number at least 48 hours before travelling if your business does not have one already
- to work out the weight and value of your goods
- to check whether your goods are restricted goods
- to check whether your goods are alcohol, tobacco or fuel
- to obtain any licences or documents needed for importing
- if you’re making your own full declaration, software that works with CHIEF
When to make a declaration
Goods you must declare in advance
You or your appointed customs agent must submit a full declaration before you travel to the UK if your goods are coming from outside the EU and are any of the following:
- value is over £873
- weigh more than 1,000kg
- excise goods
- need a licence
- restricted goods
- you’re putting your goods into another process or claiming relief
In the event of a no deal Brexit the value of goods requiring a customs declaration will go up to £900.
You may submit your declaration no more than 5 days before you travel to the UK.
Arriving with goods that have not been declared in advance
If you arrive in the UK with goods that you have not declared in advance, you must go to the ‘Goods to Declare’ channel or the red point phone in the customs area. You must make a declaration and pay any duties and tax due to a Border Force officer.
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 calculate 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’re VAT registered, you must claim import VAT back on your VAT Return.