Technical Handbook on Bulk Import Reduced Data Set BIRDS

Introduction to Bulk Import Reduced Data Set (BIRDS)

Introduction to Bulk Import Reduced Data Set (BIRDS)

The Bulk Import Reduced Data Set (BIRDS) is a customs procedure that allows authorised traders to declare multiple low-value imports under £135 on a single customs declaration with reduced data. This process provides relief from customs duty. To be eligible for BIRDS, VAT must be collected at point of sale by the seller or online marketplace and remitted to HMRC through a VAT return.