Declarations by crossing the border ‘by any other act’

Details when you can make a declaration by conduct.

When you arrive at a point of exit or entry for Great Britain (England, Scotland and Wales), you can make a ‘declaration by conduct’ by:

  • walking 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 
  • driving (or being driven) past a customs control point with the goods inside your vehicle, if you’re importing or exporting goods in a vehicle 
  • continuing your onward journey if there are no customs control points

Generally, you do not need to fill any forms as the act of crossing the border counts as your declaration. 

However, if your moving goods through inventory linked ports you should check whether the port you’re entering or leaving supports a declaration by conduct. You should also check whether any formalities, such as a C21i, may be required. 

A C21i  is a simplified inventory release message, used to release goods from inventory-controlled environments.

Goods eligible for a ‘by conduct’ declaration include: 

  • pallets and containers and their accessories 
  • means of transport 
  • personal effects 
  • sports goods 
  • medical, surgical and laboratory equipment 
  • reusable packaging 
  • containers

More information can be found at list of goods applicable to oral and by conduct declarations.

In exceptional circumstances, with prior approval from HMRC, oral and or by conduct declarations may be used to declare goods which fall under sections 26 and 27 of the eligible goods and conditions for relief reference document.