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Foreword
This notice cancels and replaces Notice 143 (January 2013). Details of any changes to the previous version can be found in section 1.2 of this notice.
Information on the procedures you should use can be found in Notice 144 Trade imports by post: how to complete customs documents. The notice is not the law and does not change the law, extracts of which can be found in section 7. You can find information about exporting or importing by post on the Royal Mail website or phone Royal Mail Customer Services on 08457 740 740, or go to the Parcelforce Worldwide website or phone Parcelforce Worldwide Customer Services on 0844 800 4466.
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2. Postal packages imported (arriving) from countries outside the EU 2.1 Does the sender have to declare the goods?
Yes. Under international postal agreements the sender must complete a customs declaration (form CN22 or CN23) which in most cases should be fixed to the package. The declaration includes a description of the goods, the value and whether they are gifts or commercial items. Any Post Office abroad should be able to give advice to the sender. Under customs law, you as the importer are legally responsible for the information on the declaration; therefore it is in your own interest to ensure, wherever possible, that the sender abroad completes the declaration accurately and in full. If no declaration is made, or the information is inaccurate, the package may be delayed while the Border Force make further enquiries, or in some cases the package and its contents may be returned to the sender or seized by the Border Force.
2.2 Do I have to pay import duties and/or import VAT on goods sent to me?
Most goods arriving in the UK from outside the EU are liable to any or all of the following taxes: customs duty excise duty import VAT
and must be paid whether: you purchase the goods or receive them as a gift the goods are new or used (including antiques) the goods are for your private use or for re-sale
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2.3 What are the limits for customs duty and import VAT?
commercial consignments ie goods you have purchased, of 15 or less are free from customs duty and import VAT. Note: This does not include alcohol, tobacco products, perfume or toilet waters; these items are excluded from the relief of duty and VAT at import. In addition, commercial consignments sent to the UK from the Channel Islands do not benefit from any relief of import VAT if you are sent a gift with a value of 36 or less, which complies with the rules shown in paragraph 2.4, it will be free from customs duty and import VAT. Gifts of alcohol, tobacco, perfumes and toilet waters are subject to the limits shown in paragraph 2.5, while gifts of perfumes and toilet waters are subject to the limits in paragraph 2.6 customs duty becomes payable if the value of the goods is over 135 but duty is waived if the amount of duty calculated is less than 9. In summary: Customs Charges applicable
No customs duty No Import VAT** 15.01 to 135 No customs duty Import VAT due 135.01 and greater Customs duty due, but waived if the amount calculated due is less than 9 Import VAT due *Excludes the following goods: alcohol; tobacco products; perfumes and toilet waters. These items do not benefit from the relief of customs duty or VAT at import, and alcohol and tobacco products will also be liable to excise duty. **Commercial consignments sent to the UK from the Channel Islands do not benefit from relief of import VAT. There are a number of other circumstances where relief from some or all customs charges may be available. If you think your goods may be eligible for a relief you can contact the HM Revenue & Customs (HMRC) Customs, International Trade & Excise enquiries service on Tel 0300 200 3700 for further information. Further ways to contact HMRC for general advice and information on imports can be found on the HMRC website - please go to http://www.hmrc.gov.uk/ and on the 'Contact Us' page select 'Customs, International Trade & Excise' under the Businesses & Corporations heading.
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2.4 Gifts
Goods sent as a gift that are over 36 in value are liable to import VAT Customs duty also becomes payable if the value of the goods is over 135 but is waived if the amount of duty calculated is less than 9. To qualify as a gift: the customs declaration must be completed correctly the gift must be sent from a private person outside the EU to a private person(s) in this country there is no commercial or trade element and the gift has not been paid for either directly or indirectly by anyone in the UK the gift is of an occasional nature only, for example, for a birthday or anniversary
Note: if you purchase something from outside the EU to give as a gift to a relative or friend, whether or not addressed to that person, it is treated as a commercial consignment for which the import VAT relief threshold in paragraph 2.3 applies.
2.5 Do gifts of alcohol and tobacco products qualify for relief from import duties and import VAT?
Yes - gifts of alcohol and tobacco products, with a value not exceeding 36, qualify for relief from import duties and import VAT subject to the following limits against each of the goods described below:. (1) Tobacco products Cigarettes Or cigarillos (cigars with a maximum weight each of 3 grammes) Or Cigars Or smoking tobacco 50 grammes 10 25 Quantity 50
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(2) Alcohol and alcoholic beverages distilled beverages and spirits of an alcoholic strength exceeding 22% by volume; undenatured ethyl alcohol of 80% by volume and over Or distilled beverages and spirits, and aperitifs with a wine or alcohol base, tafia, sak or similar beverages of an alcoholic strength of 22% by volume or less; sparkling wines and fortified wines Or still wines 2 litres 1 litre 1 litre
If gifts of alcohol and tobacco are sent in excess of the quantities shown in the above table, relief from import duty will only apply up to the limits shown above, and the consignment will not benefit from any relief of import VAT. Please note that relief to the limits in the table above only apply to gifts and do not apply to commercial consignments. In addition, excise duty is payable on all alcohol and tobacco products even if they are a gift.
2.6 Do gifts of perfumes and toilet waters qualify for relief from duties and import VAT?
Neither customs duty nor excise duty is chargeable on gifts of perfumes and toilet waters. However, import VAT is chargeable if the allowances detailed below are exceeded, or the goods' value exceeds 36. Item Perfumes Toilet waters Quantity 50 gms of perfume 0.25 litres of toilet water
Please note that relief to the limits in the table above only apply to gifts and do not apply to commercial consignments.
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2.7 Do multi-gift packages containing more than one gift qualify for the 36 customs duty waiver and import VAT relief?
Where a package contains gifts that are clearly intended for several people, for example, members of the same family, the 36 VAT relief applies to each individual person provided the goods are: individually wrapped specifically addressed to them declared separately on the customs declaration within the allowances specified
If more than one individual package is addressed to a particular person the value of the goods will be added together. If the total value exceeds 36 import VAT will be charged, and if the value exceeds 135 customs duty may also be due. If a package contains a number of different types of goods intended for more than one person, and these are separately described and given a value on the customs declaration, the waiver of customs duty will apply to each item. For import VAT, only as many items that add up to the value of the import VAT threshold (36) will be granted relief; for example, if a package contains five items each with a value of 8, only four items will be entitled to relief (4 8 = 32) with charges payable on the sixth item. When one item is sent to two people and its value exceeds 36, it is not possible to aggregate each person's gift relief, and the value of an individual item itself cannot be divided; for example one item with a value of 50 sent to two individuals cannot benefit from the gift relief. An illustration of this is shown below: Goods sent as gifts One item valued at 36 or below One item valued at 36 Five of the same items valued at 8 each Relief given Free of customs duty and import VAT. Import VAT is chargeable on the full value. Four items are relieved of import VAT leaving import VAT chargeable on the remaining one item. Import VAT is chargeable on the full value.
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Customs duty is charged (but will not be collected if the amount of duty is less than 9). Import VAT is chargeable on the full value.
However, the cost of postage is excluded from the calculation for customs duty on gifts except where the sender has used the Express Mail Service (EMS) as opposed to a standard mail service.
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Where the value of gifts is below 630 per consignment, a flat rate of duty of 2.5% will be applied, but only if it is to your advantage. Excise duty - this is charged on alcohol and tobacco products and is additional to customs duty. The excise duty on alcohol products such as wines and spirits depends on the alcohol content and volume. In the case of wine and cider it depends on whether they are sparkling or still. Duty on cigarettes is based on a percentage of the recommended retail selling price plus a flat rate amount per 1,000 cigarettes. On other tobacco products, for example, cigars or hand rolling tobacco, excise duty is charged at a flat rate per kilogram. Value Added Tax (VAT) - Import VAT is charged at the same rate that applies to similar goods sold in the UK and applies to commercial goods over 15 in value, and on gifts that are over 36 in value. However, please note that commercial consignments sent to the UK from the Channel Islands do not benefit from any relief of import VAT. The value of the goods for import VAT is based on the: basic value of goods, plus postage, packing and insurance, plus any import (Customs or Excise) duties charged
As with customs duty, the cost of postage is excluded from the calculation for VAT on gifts except where the sender has used the Express Mail Service (EMS) as opposed to a standard mail service.
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3.4 Prepayment of import VAT on goods purchased over the internet or by mail order
HMRC has special arrangements that allow some overseas traders to charge, collect and pay over to us the import VAT for goods purchased by mail order, that would normally be chargeable at the time the goods are imported. These arrangements operate under Memoranda of Understanding (MoU) signed with certain overseas customs and postal authorities. The countries that have a MoU with HMRC are - the Channel Islands, Hong Kong, Singapore and New Zealand. Overseas traders wanting to use this procedure must be authorised to do so by their authorities. Once authorised, foreign businesses are issued with a unique authorisation number, which they must show on the customs declaration or packaging. They will include the statement 'Import VAT Prepaid'. Where these arrangements are used you will not be charged a Royal Mail handling fee when you receive your package. If you are a VAT registered business and purchase goods for use in your business you should keep the outer wrapper and invoice from the supplier to support your claim to input tax.
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If you opt to have your case reviewed you will still be able to appeal to the tribunal if you disagree with the outcome. Further information relating to review and appeals is contained in factsheet HMRC1 Decisions - what to do if you disagree which can be obtained from our website or by phoning 0845 900 0404 (Please note this phone number is only to be used for obtaining factsheet HMRC1 and this line cannot answer general Customs enquiries).
4. Postal packages received from other EU countries 4.1 Are there customs controls on goods from the EU?
The Border Force carry out selective checks to ensure that no prohibited goods such as drugs, indecent or obscene material, weapons etc, are received in the UK from other EU countries. The Border Force also carry out routine controls for revenue purposes. However, because goods from the Special Territories, that is, countries who are not included in the fiscal territory of the EU (see paragraph 4.3), are subject to excise duty and import VAT, they are processed in the same way as goods imported from outside the EU.
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the French Overseas Departments of Guadeloupe, French Guiana, Martinique and Reunion Mount Athos also known as Agion Poros (Greece)
*Note: Commercial consignments sent to the UK from the Channel Islands do not benefit from any relief of import VAT - please see paragraph 2.3.
4.6 Can I receive alcohol and tobacco from the Special Territories?
Yes. Gifts of alcohol and tobacco are free of customs duty but they are liable to excise duty and import VAT. Please refer to the limits and information in section 2.5 and 2.6.
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5.3 Are there customs controls on goods exported from the UK?
Yes. The Border Force carry out selective examinations to ensure that no prohibited or restricted goods or items relating to the proceeds of crime are being improperly exported.
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5.4 Are there any other restrictions on what goods can be sent abroad?
Customs and postal administrations throughout the world set certain restrictions on what type of goods can be sent by post. If you have any concerns about sending your goods by post you should contact Royal Mail.
6. Quality of service 6.1 What should I do if I have a complaint about delay or damage to my package?
Although the Border Force can examine the contents of a package the responsibility for opening, repacking and resealing it is carried out by Royal Mail who also deliver it. Therefore if you have a complaint about delay or damage to your package you should contact the appropriate Royal Mail or Parcelforce Worldwide Customer Service Centre. In cases where the Border Force have damaged the contents, an acknowledgement will be provided by enclosing a letter within the package.
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Relief from import VAT on gifts of goods with a value not exceeding 36 - The Value Added Tax (Non-Commercial Consignments) Relief Order 1986:939 (as amended), Article 3, provides that no tax is payable on the importation of goods forming part of a small consignment of a non-commercial character sent from a third country by a private person to another private person if the value of the goods does not exceed 36, subject to specified limits for alcohol, tobacco, perfumes and toilet waters as listed in the Schedule to the order (detailed in parts 2.6 and 2.7 of this notice). Inclusion of postage charges in customs value - Article 165 of EC Regulation (EEC) 2454/93 requires all postal charges levied up to the place of destination in respect of goods sent by post to be included in the customs value of the goods. However, this does not apply to gifts other than those sent by Express Mail Services. The limit before the rate of duty taken from the Common Customs Tariff onsignments of gifts with a value less than 630 for which the rate of duty of the Common Customs Tariff is other than 'free' attract a flat rate of duty of 2.5 per cent Council Regulation (EC) No 275/2008.
8. Glossary of terms
Term N22 and CN23 ustoms duty Datapost E EU and Member States Euro Excise duty Gifts Description Customs declaration forms to be used for import and export of postal packets. Tax charged on imported goods under the Combined Nomenclature of the Community. The Parcelforce Worldwide Express Mail Service. European Community. European Union consisting of twenty seven Member States listed in paragraph 4.2. Unit of currency used by some Member States of the European Union. Tax charged on certain goods particularly alcohol and tobacco. Goods of a non-commercial character sent by a private person to another private person without payment of any kind and intended for personal use only. Means the price paid or payable for the goods excluding postage and packing and insurance costs.
Intrinsic value
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VAT chargeable on importation. Includes a letter, parcel, packet or other article transmissible by post. Single Administrative Document (C88).
We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HMRC unless the law permits us to do so. For more information go to hmrc.gov.uk and look for Data Protection Act within the Search facility.
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