Importing goods to Great Britain for international events — passengers with accompanied baggage
This section sets out the customs procedures to be followed by participants arriving in Great Britain with goods.
Travellers may bring limited amounts of alcohol, tobacco and other goods for personal use or as gifts without paying duty and or VAT. If allowances are exceeded, a declaration for bringing goods into the UK is required. This is available up to 5 days before travelling or by making an oral declaration and paying any applicable charges.
Commercial goods have no personal allowance and must always be declared using:
- the green channel or green lane only within personal allowances and carrying no restricted items
- the red channel or red point phone if exceeding allowances or carrying goods to declare
A declaration is required when carrying £10,000 or more (or equivalent) in or out of Great Britain. Declarations can be made online in advance or at the border.
Personal effects, sports equipment and professional equipment used at events can be placed under Temporary Admission (TA). Where eligible, declaration may be oral or by conduct.
For oral declaration of TA, the Temporary Admission Inventory — document to support an oral customs declaration (form C108) — should be completed. This should specify the event and allow additional time at departure for export endorsement. Oral declaration is not available at roll on roll off (RoRo) locations where vehicles such as cars, lorries, and trailers can be driven directly onto and off ferries or trains for transport. Oral declaration cannot be used for un-accompanied goods.
Discharge reporting and reconciliation
For major international events, organisers and their partners must comply with reporting and reconciliation steps to ensure proper discharge of TA.
At the conclusion of the event, the accredited supplier or logistics provider must send an official email to the National Temporary Admission Section (NTAS) at ntis@hmrc.gov.uk, providing:
- evidence of original import — such as form C21 or form C108 for oral declarations
- a commercial or pro-forma invoice for any remaining goods to be exported
- a list of goods, with quantities, that have been given away, destroyed, or used and will not be re-exported
- an event accreditation or designation letter, if required
NTAS will review the submission, reconcile goods imported and exported, and confirm discharge of the TA procedure by email.
If all goods are consumed, destroyed, or given away, this must be confirmed in writing within 90 days of the event’s conclusion.
Failure to follow the agreed reporting process may result in customs duties and import VAT becoming due.
Commercial goods in accompanied baggage can be declared orally where permitted or by using a simple online declaration, if the value of the goods does not exceed £1,500 and the weight of the goods does not exceed 1000kg. Goods eligible for oral declaration are strictly limited to those listed on the oral and by conduct declaration list.
The simple online declaration should not be used if the travellers intend to enter the goods into or remove them from a special procedure, or if they plan to claim a relief.
In other circumstances a full declaration is required for controlled or excise goods, for goods exceeding the value or weight thresholds, or when the above exclusions apply.
Read more on bringing commercial goods into Great Britain in your baggage.
Importing or exporting prohibited goods is illegal. Restricted goods also known as controlled goods require licenses or permits such as firearms and ammunition, certain radio equipment, CITES‑listed items, some chemicals and medicines.
Read more information on prohibitions and restrictions when importing and exporting to and from the UK in the section on Medicines and pharmaceutical items within this handbook. Breaches may result in seizure, penalties, or prosecution. You may wish to consider appointing a customs intermediary where appropriate.