You must declare goods that you take with you to sell outside the EU - for example if they’re in your baggage or in a private vehicle.
The same rule applies to the following EU special territories:
- Åland Islands (Finland)
- the Canary Islands
- the Channel Islands
- Guadeloupe, French Guiana, Martinique and Reunion
- Mount Athos, also known as Agion Poros (Greece)
There’s a different process if you take goods abroad temporarily (for example samples for a trade fair) or use a courier or freight forwarder.
You’ll need to declare goods you take to sell anywhere outside the UK from 1 January 2021.
Making a customs declaration
You must present your goods to the Border Force officer at the airport or port of departure at least 3 hours before you leave and either:
- present a copy of your declaration
- make a declaration
Find out how and when to complete a customs declaration.
You can pay someone to deal with customs for you.
If you’re taking restricted goods, take the licence or certificate with you.
If you move goods to the EU
Moving your goods from the UK to the EU is seen as supply of goods for VAT purposes. This is liable to VAT in the same way as supplies moved between EU countries.
If you’ve moved goods worth over £250,000 to the EU or between EU countries in the last calendar year, register for Intrastat. You do not need to do this if you’re not registered for VAT in the UK.