When you move goods in or out of Great Britain (England, Scotland and Wales), you must declare them and pay any duty that’s owed.
You might be able to claim relief from duty and declare goods in an easier way if you’re only moving them temporarily - for example, for a trade show or an event.
There are different rules if you move goods temporarily between Northern Ireland and Great Britain.
Some examples of items you might move temporarily are:
- music equipment, such as portable instruments
- film and sound equipment, such as cameras
- education or science equipment
- sports equipment
- samples for trade fairs
Before you travel, you’ll need to:
- check if you can claim relief from import duty when you return
- decide how you want to declare your goods
- check if you need an export licence for your goods
Check if you need an export licence
You’ll need a licence to move certain kinds of goods. Find out if you need to apply for any licences.
Customs rules in other countries
The rules around how you declare goods and claim relief from import duty are different in other countries.
Check which declaration methods are allowed in the country you’re moving items into.
If you need help to understand your options for moving items temporarily out of Great Britain, contact HMRC.