Guidance

Declare commercial goods you’re taking out of Great Britain in your accompanied baggage or small vehicles

Find out how to declare goods you’re taking out of Great Britain to sell or use for your business that are under the total value of £2,500 and meet certain other conditions.

Applies to England, Scotland and Wales

Commercial goods in your accompanied baggage, also known as merchandise in baggage, are goods which you plan 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 from Great Britain (England, Scotland and Wales) carrying goods either in:
    • your baggage 
    • a small vehicle that can carry no more than 9 people and weighs 3.5 tonnes or less

You must declare all commercial goods. There is no duty free allowance for goods you’re taking out to sell or use in your business.

You can use the merchandise in baggage online declaration service to declare accompanied commercial goods you intend to take out of Great Britain (in your luggage or small vehicle).

Before you start

Use this service to declare goods that:

  • are leaving Great Britain
  • have a value of less than £2,500
  • weigh less than 1,000kg in total
  • are not restricted goods or controlled goods — for example, that need a licence
  • are not alcohol, tobacco or fuel (excise goods) 

You cannot use this service if your goods are being put into or taken out of a customs special procedure, or if you intend to claim a relief for these goods.

If you cannot use this service, you need to make a full export declaration.

What you’ll need

You must get an EORI number at least 48 hours before travelling if your business does not have one already.

To make a declaration you’ll also need:

  • the name of the person carrying the goods
  • your customs agent’s name and address (if you’re using one)
  • a description of your goods, including the total value and weight
  • vehicle registration number if travelling by vehicle

If you’re a customs agent you should ask your client to get an EORI number before you declare on their behalf.

Make a declaration

You can only use this service to declare in the 5 days before you leave Great Britain.

Start now

After you’ve declared your goods

Go through the green channel (nothing to declare) when you travel. Take your declaration and invoices or receipts with you.

Published 31 December 2020
Last updated 15 January 2024 + show all updates
  1. The threshold of the maximum value for making simplified declarations of merchandise in baggage has risen to £2,500.

  2. Information added to confirm that if you’re a customs agent you should ask your client to get an EORI number before you declare on their behalf.

  3. Updated the vehicle information in the 'before you start' section.

  4. First published.