Authorisation by oral declaration

Details when you can use authorisation by oral declaration.

When you arrive at the border, you can make an oral declaration by speaking to a customs officer at the port of arrival. You should also submit a supplementary C108 form with your oral declaration. The submission of the C108 can be useful in proving the status of your goods if you are stopped by the police or Border Force officials in the UK.

You should present 2 printed copies of the completed form to UK Border Force officers. Copy 2 will be returned to you. 

Eligible goods for oral declarations into TA include: 

  • pallets and their accessories 
  • means of transport 
  • personal effects 
  • portable musical instruments (and portable accessories integral to their use) 
  • sports goods 
  • medical, surgical and laboratory equipment 
  • reusable packaging 
  • containers
  • radio and television production and broadcasting equipment (you must get prior approval from HMRC, meaning you need to submit form C108 at least 5 working days before you intend to import the goods)
  • animals intended for transhumance or grazing or for the performance of work or transport   equipment   
  • instruments and apparatus necessary for a doctor to provide assistance for a patient awaiting an organ transplant

Email NTIS@HMRC.GOV.UK requesting to use a C108 for the importation of broadcasting equipment and provide:  

  • evidence that the company is not established in the UK  
  • the name of the company 
  • the companies address

You can only make oral declarations for ‘accompanied items’ (items that are carried through customs, rather than shipped).

For movements via a Temporary Storage (Inventory linked ports) you will be required to complete a C21i as well as a C108. A C21i  is a simplified inventory release message, used to release goods from inventory-controlled environments. 

Oral declarations cannot be accepted at pre-lodgement locations which use Goods Vehicle Movement Service locations, for example Dover and Eurotunnel.

It is advisable to check ahead with the location the goods are moving through if you want to declare them in this way.

More information can be found at:

Oral declarations for private means of transport

There are several rules around the importation of a private vehicle. You can generally use a vehicle with foreign number plates without registering or taxing the vehicle in the UK if all of the following apply: 

  • you’re visiting and do not plan to live here 
  • the vehicle is registered and taxed in its home country 
  • you only use the vehicle for up to 6 months in total, this can be a single visit, or several shorter visits over 12 months — you must re-export the vehicle from the UK within 6 months of import

There are exceptions to the above time limit. For example, if you are a non UK student, the vehicle can remain for the period you stay in the UK for the sole purpose of pursuing your studies. If you are non UK resident and in the UK to fulfil a work contract, then the vehicle can remain for the period you stay in the UK for the sole purpose of fulfilling your assignment.

Completing a form C110 to claim relief from import duties is useful to prove the vehicle’s status if stopped by the police or Border Force officials in the UK. 

Different rules apply if you are importing your vehicle when moving to the UK under one of the Ukrainian visa schemes: further information can be found: https://www.gov.uk/guidance/bringing-a-ukrainian-vehicle-into-the-uk-tax-and-registration

Different rules apply if you are importing your vehicle when moving to the UK under one of the Ukrainian visa schemes. Further information can be found at bringing a Ukrainian vehicle into the UK – tax and registration.

NTAS team
Second Floor West
Ralli Quays
3 Stanley Street
Salford
M60 9LA

More details can be found at importing vehicles into the UK.