Exporting to

United Kingdom

Applicable to shipments arriving from non-European Union countries.

Household Goods & Personal Effect

Documents Required:  Import  Declaration (Customs Form C3), Inventory of the goods detailing contents of all cartons.

Customs Prescriptions:  Duty free entry in the following circumstances; Importer must have had his normal home outside EU for at least 12 months and must be transferring normal home to UK to take up permanent residence; the goods must have been in possession and use of importer for at least 6 months in country where he had his normal home; goods must be tax/VAT paid at place of purchase; the effects must arrive within 12 months after the owners arrival (or up to 6 months before the arrival); goods may be removed to HM Customs approved depository pending the production of a C3; goods must be retained for personal use by the owner for at least 12 months; No duty/VAT allowance is given for alcoholic drink , tobacco, or tools of trade.

Remarks:  Owner of the goods must complete a Customs form C3; this can be done just prior to shipment, but the date of arrival in the U.K. must be provided.  The shipment can only be cleared prior to client arrival if the Agent has a correctly completed C3 Customs Form.  In the absence of a correctly completed C3 Form, the shipment can be removed under bond to HM Customs Approved Depository for storage until arrival of the owner in the UK.  “Owner Packed Goods” H.M. Customs require a detailed packing list  on all owner packed cartons etc. (PBO).  Failure to provide this list will result in delays and extra costs at destination.

Wedding Trousseaux

Documents Required:  Separate declaration on Customs for C3 and a copy of the marriage certificate (if the marriage has already taken place).

Customs Prescriptions:  Wedding trousseaux and similar articles, wedding gifts may be imported duty/VAT free where it can be shown that: (a) Newlywed (or shortly to be married) consignee must have had his/her normal home outside EU for at least 12 months & be transferring his/her home to UK.  (b) Goods must be tax paid at country of origin (c) Goods must arrive in UK up to 2 months before wedding and no later than 4 months after & must be retained for personal use for at least 1 year.  Duty deposit must be paid where goods arrive before wedding or where proof cannot be provided to Customs Authorities of wedding details.  No gift must exceed ( UK$) 800 in value, (d) No allowance for alcoholic drink or tobacco is given.

Inheritance

Documents Required:  Customs Notice 368 with attached customs form C142; certified copy of Will of deceased or certified relevant extract there form or copy of Probate from Court if deceased died intestate.  An English translation is necessary if the document is not in English;  Inventory (if copy Will or other document does not specifically detail goods to be imported) with supporting declaration from lawyer confirming goods to be imported are legatee’s rightful share of estate; Declaration from legatee confirming he is permanent UK resident and a beneficiary of the Will of the deceased.  Special application must be made to Customs.

Customs Prescription:  Duty Free Entry if the legatee is permanently domiciled in the UK and will not use the goods for trade or business purposes.

Remarks:  The goods should not be dispatched until the Customs have given authority for the duty free entry.  At least 2 months before arrival of goods an application must be made to Customs.

New Furniture, Household Items, Presents & Souvenirs

Customs Prescriptions:  New furniture and household furniture are liable to payment of Customs duty & VAT if they have not been in owner’s previous use and possession for more than periods than mentioned above under  “Household Goods & Personal Effects”.

Remarks:  These articles where included in household removal, are liable to payment of Customs duty and VAT and must be separately declared on the import declaration C3 Form.

Works of Art & Antiques

Customs Prescriptions:  Duty Free entry if works of art form part of a bona fide household removal or articles over 100 years old, articles in use & possession of owner as described under “Household Goods & Personal Effects” are not for sale or other disposal.

Remarks:  Antiques & works of art imported into UK for resale are treated as commercial imports and such goods are subject to duty/VAT according to the circumstances

Vehicles

Motorcars/Motorcycles/Mopeds/Power Driven Boats/Sailing Boats

Documents Required:  Customs for C104A showing vehicle/vessel in owner’s use & possession abroad for period described under “Household Goods & Personal Effects” and must provide proof of ownership/use (by original purchase invoice, insurance certificate, garage & maintenance invoices etc.)

Customs Prescriptions:  Duty free entry if the vehicles/vessels will not be sold or otherwise disposed of for 1 year after date of importation.

Remarks:  All cars under three years old are subject to an SVA test.  Cars over three years old require an MOT test.  Such tests are to be arranged by the owner at his expense, prior to using the vehicle.

Caravan/Trailers

Documents Required:  Customs declaration (form C3)

Customs Prescriptions:  Duty free if: (a) owner changing residence to UK, (b) Have been in owner’s use and possession abroad, (c) for owner’s continued use and not for sale or other disposal.

Dangerous Goods/Firearms

Firearms must be shipped direct to gun dealer in UK.

Remarks:  Importation of explosives, fireworks, and flick-knives is prohibited.

Precious Metal Objects

Customs Prescriptions:  Duty free entry allowed on same basis and under same conditions as furniture & other articles.

Remarks:  No particular prescription for importation of silverware within a household goods removal.

Plants & Vegetable Products

Documents required:  Phytosanitary certificate.

Customs Prescriptions:  Normal house plants admitted duty free as part of removal, provided there is a Certificate of Freedom Form Disease available from authorities or origin country of removal (Pytosanitary certificate) otherwise importation prohibited.

Dogs, Cats, Birds

Customs Prescriptions:  Import License granted after owner makes arrangements for period of quarantine with licensed kennels.  Customs forms C5 must be completed.  This is currently under review and is subject to change.  Please fax or email for current regulations.

Remarks:  Importation of dogs and cats permitted subject to usual 6 months quarantine in licensed premises.  Birds 35 days.

Importation Prohibited

Narcotics, drugs, incitements, pornographic books and magazines, “walkie-talkie” radios, certain feathers, furs, skins, tusks, etc. of animals coming under Protected Species Special Regulations, cordless telephones.

Useful Website: www.hmce.gov.uk

Any information above is to be used as a general guide only and is subject to change with or without notice.  We strongly recommend you contact the applicable authorities directly. (Revised March 2004)