Taking commercial goods out of Great Britain in your baggage
Find out what you need to do when exporting commercial goods out of Great Britain in your accompanied baggage or small vehicle.
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.
What you’ll need
You, or someone dealing with customs for you, will need to:
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Get an EORI number.
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Declare the goods to HMRC.
There’s a different way to declare:
How to declare
If you take commercial goods out of Great Britain, you must make one of the following:
- a full export declaration
- a simple online declaration
- a declaration by conduct
You have 5 days to declare the goods before you leave Great Britain if you make a simple online declaration.
You do not need to make a safety and security declaration for merchandise in baggage exports.
Making a full export declaration
You should check the customs requirements for the country you’re travelling to because these may differ from UK requirements.
Submitting an export declaration does not exempt you from customs declarations requirements of another country.
Submit a full export declaration before leaving Great Britain
You must submit a full export declaration before you leave Great Britain if your goods:
- have a value of more than £2,500
- weigh more than 1,000kg in total
- are restricted goods or controlled goods — for example, that need a licence
- are alcohol, tobacco or fuel (excise goods)
You must submit a full export declaration 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.
You must also submit a full export declaration if you’re claiming VAT relief.
Check if your goods are restricted or controlled in the UK Integrated Online Tariff.
If you’re making a full export declaration, you (or someone dealing with customs for you) will need to:
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Get an EORI number.
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Declare the goods to HMRC.
You need to submit full export declarations using the Customs Declarations Service. You’ll need to make sure that you or your agent have access to the Customs Declaration Service.
Exporters have until 30 March 2024 to move all full customs declarations across to the Customs Declaration Service.
You’ll need specialist software to make a full export declaration electronically into the Customs Declaration Service.
If you’re making your own full export declaration, you’ll also need software that works with the Customs Handling of Import and Export Freight (CHIEF) system.
To access the Customs Declaration Service or CHIEF system, check the list of software developers who can provide specialist software.
Making a simple online declaration
If you do not need to make a full export declaration, you can make a simple online declaration in the 5 days before you leave with your goods.
You can make a simple declaration using the merchandise in baggage online declaration service if your goods:
- 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 make a simple online declaration 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.
Check for restricted or controlled goods in the UK Integrated Online Tariff.
What declaring online allows you to do
Declaring online allows you to:
- go through the green channel, also known as ‘nothing to declare’
- add goods to a declaration you’ve already made, as long as all the goods combined:
- 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)
Check if your goods are restricted or controlled in the UK Integrated Online Tariff.
Before leaving Great Britain make a simple online declaration.
Making a declaration by conduct
You can make a declaration by conduct at the point of exit from Great Britain if your goods:
- 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 make a declaration by conduct 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.
To make the declaration, you must:
- walk through a customs control point (this can be a green channel signed ‘nothing to declare’) with the goods, if you’re an individual on foot
- drive (or be driven) past a customs control point with the goods inside your vehicle, if you’re travelling in a vehicle
- continue your onward journey, if there are no customs control points
You should make a simple online declaration rather than a declaration by conduct if you need evidence of export.
Moving commercial goods in your accompanied baggage from Great Britain to Northern Ireland
You do not need to make a declaration when your goods leave Great Britain but you will need to make a declaration in Northern Ireland. HMRC has provided a free to use Trader Support Service. You can make declarations using this service for any value or nature of goods.
Find out more about how you can use the Trader Support Service to make declarations for merchandise in baggage on the Northern Ireland Customs and Trade Academy website.
Updates to this page
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The threshold of the maximum value for making simplified declarations of merchandise in baggage has risen to £2,500.
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Welsh translation added.
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This has been updated because declarations of merchandise in baggage exports should now be made using the Customs Declaration Service.
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Definition of ‘declaration by conduct’ added.
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A Welsh Language version of the page has been added.
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Information about what you’ll need to do when you leave Great Britain from 1 July 2021 has been added.
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Welsh translation added.
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Guidance about making a simple online declaration has been updated.
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Date for when you will need to submit a full-customs export declaration to HMRC has been added.
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The date from when you will need to submit a safety and security declaration to HMRC if you are carrying your goods in a goods vehicle, has been updated to 1 January 2022. The previous date of 1 July 2022 was published in error.
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The date from when you will need to submit a safety and security declaration to HMRC if you are carrying your goods in a goods vehicle, has been updated to 1 July 2022.
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Information about submitting a safety and security declaration to HMRC, if you are carrying your goods in a goods vehicle has been added.
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First published.