Guidance

Check the statistical threshold for the UK in 2019 (CIP15)

Find out what the statistical and revalorised thresholds are for the UK in 2019.

Statistical legislation lets member states apply an optional concession where items below a given statistical threshold may be aggregated in their trade statistics. The UK applies this concession. The non-EU statistical threshold is defined in legislation as 1,000 euros (in value) or 1,000kg (in net mass).

It allows simplified export declarations to be made for goods valued below the statistical threshold using export Customs Procedure Code (CPC) 1000097, and, for Memorandum of Understanding approved operators to use Customs Procedure Codes 1000067 and 1000077 along with supplementary declaration CPC 1000007. It can also be used for imports of goods under Merchandise in Baggage.

The UK conducts an annual review of the value aspect of the statistical threshold.

Statistical threshold to apply for 2019

Due to the current pound and euro exchange rate, and the revised legislation brought in under the Union Customs Code, the value aspect of the statistical threshold for the UK in 2019 will remain at £873.

Revalorised thresholds

Revalorised thresholds - consignment of negligible value

The threshold for consignments admitted free of import duties in 2019 will remain at £135 because of the current pound sterling and euro exchange rate, and the revised legislation brought in under the Union Customs Code. Proper use of the Consignments of negligible value relief EC Regulation 1186/2009 Chapter VI Articles 23 to 24 means the relief shall not apply to the following:

  • alcoholic products
  • perfumes and toilet waters
  • tobacco or tobacco products

Revalorised thresholds - gift allowance

The gift allowance for the UK in 2019 will remain at £39 because of the current pound sterling and euro exchange rate, and the revised legislation brought in under the Union Customs Code.

Proper use of the gift relief EC Regulation 1186/2009 Chapter VI Articles 25 to 27 involves a private individual from outside the EU sending occasional gifts to other private individuals established within the EU for personal or family use by the consignee.

On no account can the gifts be sourced and sent direct from retail stores (actual or online), as this is not allowed within the gift relief protocols as all consignments must be of a non-commercial nature.

Revalorised threshold - Low Value Consignment Relief (LVCR)

There’s no change to the current LVCR limit. It will remain at £15. Goods with an intrinsic value of £15 or less will not be assessed for import VAT. Commercial consignments purchased by mail order or internet and sent to the UK from the Channel Islands do not benefit from relief of import VAT.

Contact details

For questions about the statistical threshold email: uktradeinfo@hmrc.gsi.gov.uk.

If you have questions about the implementation of these preferential arrangements in the UK you should email: internationalpostal&gifts.customspolicy@hmrc.gsi.gov.uk.

For general HMRC queries speak to the VAT, Excise and Customs Helpline on Telephone: 0300 200 3700.

More information

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Published 13 November 2018