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Import/Export

Germany to United Kingdom

Country or Territory Regulations Topics:

Import Documentation

A certificate of origin is not required for the import clearance of textiles.

The country or territory of origin must be stated on the invoice for each invoice line. If the customs authorities doubt the correctness of the declared country or territory of origin they may request an additional proof which might be a certificate of origin.

Some commodities may require only an origin statement worded as follows; "The exporter/supplier of the products covered by this invoice/document hereby declares that, except where otherwise indicated, these products are of __________ origin within the meaning of the rules in force in the European Community. Done at __________, on __________". This must be followed by the name and address of the exporter or supplier and handwritten signature of the person authorized. Please contact your Chamber of Commerce to confirm whether a full Certificate of Origin is required. Photocopies of the Certificate of Origin are not accepted.

Declaration of Conformity (CE marking)
The European Community require certain standards on product safety for certain types of goods. The range of products covered by the directives must comply with the applicable directives when it is placed on the community market for the first time or put into use. Placing on the market in the meaning of the directives is the action of making a product available for the first time, either for payment or free of charge. 'Putting into service' takes place at the moment of first use within the Community by the end user (for example, produced for own use of the importer).

Range of products
The most important products are toys, in-vitro diagnostic medical devices, medical devices, machinery, low voltage equipment, safety devices (for example, helmets), exhaust systems and electromagnetic compatibility.For a full overview please see the EU website:

http://www.newapproach.org/Directives/DirectiveList.asp

Responsibilities
Manufacturers are defined as the persons responsible for designing and manufacturing products supposed to be placed on the EU market. The manufacturer has an obligation to ensure that a product intended to be placed on the Community market is designed and manufactured, and it's conformity assessed, to the essential requirements in accordance with the provisions of the directives. The manufacturer may appoint any natural or legal person, established in the European Union, to act on his behalf as an authorized representative.

The authorized representative may be addressed by the authorities of the member states in regard to the manufacturer's obligations.

The importer is defined as any legal or natural person responsible for placing products on the EU market. He is responsible to provide the market surveillance authority with the necessary information about the safety of the product and a copy of the Declaration of Conformity (DoC). If the manufacturer is established in the EU or has a so called authorized representative it is his obligation to provide the necessary information.

Conformity Assessment Procedure
Goods subject to the regulations on product safety need to be tested according to the rules applying for each group of products. Manufacturers have to draw up an EC declaration of conformity which is the first step of the conformity assessment procedure. The declaration of conformity has to include technical information containing the way of testing and the steps to be taken to obtain the attestation of conformity. The way of testing and steps to be taken depends on the type of product. If the testing was successful the producer is allowed to apply the so called 'CE sign' on the product or where this is not applicable (for example, surgical instruments) at the retail package or on a "Declaration of Conformity" certificate.

The "Declaration of Conformity" has to be issued by a notified body certified by a member state of the European Union.

Notified Body
A notified body is an organization certified by the national government to carry out the tasks of the conformity assessment procedures. They can offer their service to any economic operator inside and outside the European Community. They can carry out the tests or monitor the tests carried out by the manufacturer. They can carry out these activities inside the EU or on the territory of third countries or territories.

Information about notified bodies and notified bodies itself can be found on the EU website:

http://ec.europa.eu/enterprise/newapproach/nando

For additional information, please also refer to "Product Safety".

Customs may require an import license for certain products from certain countries or territories, depending on the harmonized tariff code.

The importer must obtain the import license from the Department for Business Innovation and Skills.

An original export license from the exporter of the country or territory of origin might be necessary to obtain the import license. The requirement of an import license is dependent on the country or territory of origin of the goods, not the country or territory of export.

For further detailed information it is highly recommended to contact your chamber of commerce.

Goods under IATA Special Provisions A67 require a MSDS (Material Safety Data Sheet).

It is not required for all, however shipments can be held by local authority in United Arab Emirates after screening due to lack of MSDS (Material Safety Data Sheet) or NON DG (Dangerous Goods) declaration letter from the shipper resulting to misconnections and impacting end-to-end service.

It would be advisable for all shipments originating, transiting and terminating for UAE to have MSDS or NON DG declaration from shipper enclosed in the shipment and copies to be uploaded in IDIS.

Market Surveillance
Market Surveillance is organized and performed at national level. Each EU (European Union) member state is responsible for surveillance activities on its territory. Customs authorities are usually part of the market surveillance activities.

On customs request the "Declaration of Conformity" has to be provided by the shipper, the manufacturer or his assigned representative in the EU or the importer.

Declaration of Conformity
The Declaration of Conformity (DoC) is a document in which the manufacturer, or his authorized representative within the EU indicates that the product meets all the necessary requirements of the directives applicable for the specific product. The DoC shall contain the name and the address of the manufacturer along with information about the product (for example, brand and serial number). The DoC must be signed by an individual working for the manufacturer or his authorized representative.

On request, the manufacturer or his authorized representative within the EU must provide the DoC. In case the manufacturer is not an EU entity and has no authorized representative, the importer must be able to provide a copy of the DoC and additional proofs if requested.

Export Documentation

No Information found on this topic for the selected country or territory.

Clearance Information

Shipments Between Countries or Territories of the European Union

No invoice and no customs clearance is needed if all goods are in free circulation. Goods subject to excise duty like alcoholic beverages and tobacco products are not in free circulation from a tax point of view. They can only be sent under a contract for International Special Commodities (ISC). The exporter is responsible to accompany the necessary documentation to the package and ensure the payment of excise duty in the destination country or territory prior to departure.

Goods not in free circulation within the EU, usually coming out of a bonded warehouse, must be accompanied by an invoice and a 'Transit Accompanying Document' (TAD). Goods not in free circulation can only be forwarded with express service levels. The shipper is responsible for marking the goods as 'not in free circulation' within the shipping software or on the air waybill.

Please note that not only the value(s) of the commodity/commodities have to be considered when calculating duty and tax, but also the freight charge and other fees.
Credit card payments are accepted upon delivery for freight and import charges by this destination. Contact UPS or the UPS service partner in the destination country or territory to determine which credit cards are accepted.

Restrictions may apply for freight collect shipments from the origin country or territory. Contact UPS or the UPS service partner in the origin country or territory prior to shipping.

UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

Areas Served

Service is provided to and from every address in the country or territory including the Isle of Man.
UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

Saturday, Sunday, and official holidays.
Spring +0100/ Fall +0000
English
British Pound(GBP)

Billing Options

  • Shipping charges can be billed to the shipper, receiver or a third party.
  • When billing the receiver, either the shipper or receiver's account number is required.
  • When billing to a third party, the third party's name, country or territory and account number are required.
  • Duties and taxes can be billed to the shipper, receiver or a third party.
  • When billing a third party, the third party's name, country or territory and account number are required.
  • If the duties and taxes are billed to an account outside of the destination country or territory, a "Duty and Tax Forwarding" surcharge will be applied.
  • Please note the following third party billing exceptions:
    • Shipments to and from the same country or territory (domestic shipments) cannot be billed to third party payors in other countries or territories. For example, shipments from Mexico to Mexico or Canada to Canada cannot be billed to a third party payor in the U.S. This rule does not apply to UPS domestic services in European Union countries or territories. For example, shipments from Germany to Germany can be billed to a third party payor in the U.S. (as long as the payor is a business and has a VAT or Tax/EIN ID on file with UPS).
  • When paying by credit card, check, or cash, only the shipper can be billed the shipping charges
  • The freight and duties can be billed to the shipper or a third party
  • The taxes can be billed to the receiver or a third party
  • A surcharge will be applied for the SDV billing option

Commodity Specific Stipulations

There are special stipulations on the following commodities when shipping to United Kingdom. If you plan to ship one of the commodities listed below, be sure to adhere to the following stipulations in order to avoid delays and holds at customs.

Antiques can be cleared with a duty rate of 0% and with the general VAT rate if they are older than 100 years.
Original artwork (for example, paintings, drawings, sculptures) can be imported with a duty rate of 0% and with the general VAT rate.
Credit cards are not considered as documents and would normally be imported under tariff 8523210000 (cards incorporating a magnetic strip) which is duty free/20% VAT.

However, if the consignment value is less than 15.00 GBP, it would be entered on the low value manifest free of import taxes.

Always provide a shipping invoice irrespective of shipment value.

This also applies to Debit Cards.

Tickets for events like stage performances, football matches or concerts must be sent as non-doc shipments. The invoice must show a realistic value for the price of the event.
All food products must be adequately packaged to be accepted for import. Frozen food cannot be accepted. The UK brokerage should be contacted prior to shipping for general advising.

Based on the EU regulation 2009/669/EC certain foodstuffs (for example tea with origin China) imported from certain third countries or territories are subject to increased level of official controls due to contamination risks of these products by aflatoxinson and pathogens. These controls are carried out at Designated Point of Entries (DPE) defined by each member state.

The import of feed and food originating in or consigned from Japan following the accident at the Fukushima nuclear power station and not subject to vet inspection can only be imported into the EU through Designated Point of Entries (DPE). They have to be accompanied by a declaration attesting that the goods are either harvested or processed before March 11, 2011, originated from a prefecture other than the ones affected by higher levels of radiation or if originated from an affected prefecture have been subjected to laboratory analysis determining the level of certain radionuclides (regulation 2011/297/EC).

The customs office responsible for our import sites are not defined as DPE. Commodities subject to import controls at a DPE can t be imported with UPS.

Depending on their substances of content food supplements might be classified as medicine. Vitamin and mineral supplements are usually not classified as medicine, whether they are supplied in pill, capsule, powder or liquid form.
Fruit must be accompanied by an original Phytosanitary Certificate provided by the shipper. In case of a possible phytosanitary inspection by DEFRA (Department for Environment Food and Rural Affairs), an import delay may occur.
Some Medicaments are restricted for import to the United Kingdom by the MHRA (Medicament and Healthcare Products Regulatory Authority) or by the Home Office (UK Government State Department). In order for companies or private individuals to import medicaments which are subject to these controls to the UK, the importer must hold an import license from the Home Office or MHRA and have this available to provide details or the license itself to UPS, when required.

The commercial invoice must give full information about the true chemical/scientific name.

Shipments containing these goods may be held while license information is verified. Delays are also possible where the description of the goods does not clearly indicate the name of the medicament.

The invoice must include a description of the part, the machine for which the part will be used, and a list of the part's components. If parts are sent for ships or aircraft in transit, the invoice should indicate "goods in transit".
Pet food containing animal products may be imported into the United Kingdom if an original Health Certificate from the country or territory of origin is provided, or if the importer provides an import license from the Department of the Environment, Fisheries and Rural Affairs (DEFRA). However, pet foods from certain countries or territories may not be accepted to the United Kingdom, dependant on DEFRA regulations at the time of import. Please contact your chamber of commerce for details. Any non compliant shipment must be returned at shipper's expense immediately.
If Protein powder is an animal product (for example, made of milk protein) it needs an original Health Certificate from the shipper to import and needs an inspection by the Agriculture Ministry. Brokerage charges may apply. If the above criteria are not met at the time of import, the goods cannot enter the United Kingdom and must be returned at the shipper's expense immediately.
Please see Shipment Types for requirements to be classified as a sample.
In order to avoid wrong customs declarations at import, it is mandatory that the exporter provide very detailed information about the shoes (for example, what kind of leather, what material used for soles and uppers, what kind of shoes (sport shoes, sandals, boots), who is to wear the shoes (children, women, men).
The invoice must list the value of the blank media separately from the value of the data or software.
Most of modern test reagents for diagnostic research are built on antibodies which are generated from animal tissue. There are two types of antibodies, the monoclonal antibodies and polyclonal antibodies.

Monoclonal antibodies are generated in vitro. Tissue from animals are taken (e.g. blood) and infected with certain substances or pathogens. The blood cells react with the production of antibodies which are than harvested and used for the production of the test kits. Due to the in vitro production and the controlled way of production those types of test kits are not subject to veterinarian control if it is a commercial production.

Polyclonal antibodies are gained from living animals like rabbits. They are infected with the substances / pathogens and the animals are producing antibodies. The antibodies are harvested from the blood stream of the animals. Test reagents with polyclonal antibodies are subject to vet inspections.

Shipment documents (commercial invoice or declaration on letterhead) should include:

 the place of origin of the material

 the quantity of the material, in weight or volume

 a description of the material/ animal source

 catalogue number and price (if available)

 additives (e.g., sodium azide, glycerol), their source (e.g., whole serum, supernatant, ascites), and purification, if any.

 protocols  the recommended protocol or datasheet indicating any unique fixation, detergent, blocking, or incubation conditions.

 the intended use (commercial/ manufacturing; research/ testing)

 the name and address of the shipper

 the name and address of the receiver

Commercially packaged, ready-to-use In Vitro Diagnostics (IVD) containing products of animal of origin, do not require a Vet-inspection, if compliant with Directive 98/79/EC on In Vitro Diagnostic Medical Devices. A declaration of conformity (CE-marking) must be provided for each individual commodity (e.g. reagents, test kits, immunosorbent assays such as ELISA kits.

A certificate of origin is not required for the import clearance of textiles. The need of a certificate of origin for the import clearance was reversed on October 24, 2011.

The country or territory of origin must be stated on the invoice for each invoice line. If the customs authorities doubt the correctness of the declared country or territory of origin they may request an additional proof which might be a certificate of origin.

Approved Mail Box Etc. centers at this origin are allowed to send shipments of wine to the destination selected. Shipments are to contain wine made from grapes. The types allowed include still, effervescent, sparkling and fortified wines, and other fermented beverages like hard cider, rice wine (sake) and prune wine. Business to consumer shipments are allowed only for intra-EU shipments, for testing, tasting and for sale.

Gift Exemptions

39.00 British Pound GBP
individual-to-individual
per person

In addition to a detailed description of each item, write additional comments of "gift shipment" on the invoice and in the Special Instructions box of the UPS Waybill to insure a proper assessment of duties and taxes. Multiple gifts can be sent in the same shipment but the invoice must clearly state the name, description, and value for each person. Gift shipments from a company are treated as commercial shipments. Excise goods (e.g. alcohol, perfume, tobacco) are excluded from the gift regime.

Invoice Requirements

An invoice is not required for shipments between European Union Countries or Territories, as long as the goods are in free circulation. Goods not in free circulation are goods which originated outside the EU and have not yet cleared Customs inside the EU. These goods require a 'Transit Accompanying Document' (TAD) also know as T1 Document. The T1 status must be clearly indicated within the shipment data transferred to the UPS system or on the waybill.

For additional information please see 'Clearance Comments' in section 'Additional Clearance Comments'.

Goods that are transported from one EU member state to another via an EFTA (European Free Trade Association) member country or territory require a T2 Document and clearance.

The United Kingdom departed the European Union on 31 January 2020. There is a transition period until the end of the year where nothing changes. UK will stay within the common market.

UPS Paperless Invoice is available for small package exports from this country or territory.

Items Classified as Documents

The destination country or territory classifies the following items as document shipments. The items must have no commercial value. If criteria are listed, the shipment must meet the criteria to classify as a document shipment.

Validated airline tickets only
Must be for shareholders or for intercompany use only.
Must be for intercompany use or a bid invitation (such as architectural plans to obtain a contract inside the European Union) and have no commercial value.
Must be non-commercial brochures or for intercompany use only.
Document limit: up to 15 business cards
Must be personalized checks
Document Limit-20 Kgs
Must be personalized to be considered documents.
Non-personalized greeting cards and invitations are considered non-documents and require an invoice.
The number of manuals must be appropriate for the purpose
Must be negatives, slides, or printing films being sent to press or publishing agencies.
If the value includes press or editorial charges, the items are considered non-documents and require an invoice.
Document: intercompany shipments for intercompany use with no commercial value
Non-document: shipments from a publisher or printing company
Must be for non-commercial purposes
Valid passports can be shipped as documents. The description must clearly state 'passport'. The passports are subject to scrunity by customs. A customs inspection and delays are likely.
Must be personalized stationery and have no commercial value. The amount (number of pieces) must be appropriate for non-commercial use.
Must be personalized to be considered documents.
Completed personalized visa applications only.

UPS can recommend which forms you need based on a few simple criteria. Forms can be completed online or printed. See which forms you need.

Prohibited or Restricted Commodities

In addition to the prohibited commodities listed here, it is prohibited to ship the following commodities to United Kingdom.

Alcoholic beverages are subject to excise duty payments in the country or territory of consumption within the EU. The shipper is responsible to comply with the regulation on goods subject to excise duty. They have to provide the necessary accompanying documents showing that excise duty has been paid in the destination country or territory or that the payment of the excise duty has been guaranteed by him or his customer. Shipments send to business need to be accompanied by simplified accompanying documents. The business consignee has to present the documents to the responsible tax office to get them stamped after paying the excise duty of the country or territory of consumption. The stamped document serves as a proof to get the excise duty refunded the shipper paid in the country or territory of dispatch.

Shippers selling to private individuals (so called distance selling) are responsible for paying the excise duty of the country or territory of consumption prior to arrival or guarantee the payment via his fiscal representative in the country or territory of consumption. The shipper has to provide paperwork like a pro forma invoice or a transport document, proofing the tax registration of the shipper in the country or territory of consumption.

UPS offers the shipping of alcoholic beverages between EU countries or territories under a contract for International Special Commodities. The UPS service covers only the transportation. Accepted goods are all kinds of alcohol with less than 70% volume alcohol content and stored in bottles or other containers with a capacity of 5 litres or less. Alcoholic beverages coming from a bonded warehouse or a freezone which are not in free circulation within the EU are excluded from this service.

UPS offers the transport service for shipments between two EU countries or territories to all EU countries or territories excluding Finland & Sweden and any areas that are part of the EU customs area but not part of the EU common system of Value Added Tax (VAT).

The service is offered for domestic shipments within the following countries or territories: Belgium, France, Germany, Italy, Netherlands, Poland, Portugal, Spain and UK.

Alcoholic Beverages shipped under excise duty suspension regime are also transported but with further restrictions regarding the Geographical coverage. Shipments under excise duty suspension within or from Latvia and Malta are exempt from the service offer.

Artwork shipments are restricted from Europe, the Middle East and Africa and can only be shipped with an International Special Commodities (ISC) contract.

Paintings or other works of art can be accepted if the artist is still alive, the artwork is replaceable and an art dealer or gallery has appraised the artwork within the last year. If the declared value of the artwork is greater than $100.00 and there is a claim, the shipper must provide a copy of the original invoice, a bill of sale, or other proof certifying in writing the actual cost or replacement cost of the item.

Artwork includes the following: Original engravings, prints, lithographs, original sculptures, statuary.

The term "Artwork" does not apply to: architectural, engineering, industrial, topographical, commercial drawings, hand-painted or hand-decorated manufactured articles.

Beef jerky and salami are prohibited for import, no matter what the country or territory of origin is. Any shipment received must be returned at the shipper's expense immediately.
Endangered plants and animals protected by the multilateral treaty of the Convention on International Trade in Endangered Species (CITES), must be accompanied by a valid CITES Certificate.

All import, export, re-export and introduction from the sea of species covered by the Convention has to be authorized through a licensing system.

Shipper needs to provide the following documentation:

Invoice with the scientific name and CITES certificate.

Additional charges will be applicable. Products of animals or plants subject to CITES can only be accepted under a special contract for International Special Commodities (ISC).

Tobacco Products Directive 2014/14/EU (TPD)

Recently HMRC have enforced the regulations put in place in May 2016 for all operators.

Below you can see the regulations we should be abiding to:

Restrict e-cigarette tanks to a capacity of no more than 2 ml

Restrict the maximum volume of e-liquid for sale in one refill container to 10 ml.

Restrict e-liquids to a nicotine strength of no more than 20 mg/ml

Require nicotine-containing products or their packaging to be child-resistant and tamper evident.

Ban certain ingredients including colorings, caffeine and taurine.

Include new labelling requirements and warnings.

Require all e-cigarettes and e-liquids to be notified to MHRA before they can be sold.

Further information on this can be obtained from:

https://www.gov.uk/guidance/e-cigarettes-regulations-for-consumer-products

Further information regarding the TPD regulations can be obtained from:

https://ec.europa.eu/health/sites/health/files/tobacco/docs/dir_201440_en.pdf

Import restrictions may apply. Please contact your chamber of commerce for details.
Flick, gravity, spring. or butterfly knives are prohibited.
In addition to general guidelines under general restrictions to all countries or territories link, shipment of all vertebrates (Amphibians, Fish and Reptiles} are prohibited between the countries or territories selected.
The following are prohibited:

  • Chilli
  • Chilli products
  • Curcuma
  • Curry Powder
  • Palm oil
  • Turmeric

Dried whole Chillies can be imported.

Personal effects cannot be shipped between these countries or territories.
Plants must be accompanied by an original Phytosanitary Certificate provided by the shipper. In case of a possible phytosanitary inspection by DEFRA (Department for Environment Food and Rural Affairs), an import delay may occur.
Importation into, or exportation from United Kingdom of any rough diamond is prohibited, from whatever source, unless the rough diamond has been controlled through the Kimberley Process Certification Scheme (KPCS). Rough diamonds, which have become known as conflict diamonds, are defined as diamonds used by rebel movements to finance military action opposed to legitimate and internationally recognized governments.

The KPCS is a joint government internationally recognized certification system that imposes extensive requirements on its members to enable them to certify shipments of rough diamonds as conflict-free and prevent conflict diamonds from entering legitimate trade.

A samurai sword must not be longer than 50 cm and have a curved blade. Any samurai swords larger than this will be seized. Further information can be obtained at the following website - http:ww.homeoffice.gov.uk/about-us/news/samurai-swords-banned
Seeds must be accompanied by an original Phytosanitary Certificate provided by the shipper. In case of a possible phytosanitary inspection by DEFRA (Department for Environment Food and Rural Affairs), an import delay may occur.
Vegetable Matter is prohibited.

Saturday Delivery

Saturday Delivery Available: Yes

Not available in all areas. Always check the international time in transit system for details of service availability within a country or territory.

Service Options

Always check Calculate Time and Cost for details of service availability and guarantee information within a country or territory. All Service Levels may not be available to or from every address within a country or territory.

  • UPS EU Express
  • UPS EU Express Plus
  • UPS EU Express Saver
  • UPS EU Standard
  • UPS WorldWide Express Freight
  • WorldWide Express Freight Midday

Special Clearance Requirements

The customs procedure of inward processing is used for goods who are supposed to be repaired inside the European Union and re-exported after repair. The import procedure requires customs control until the correct re-export of the goods.

The importer is obliged to re-export the items during the period granted for repair within the import declaration for inward processing. If the re-export fails within this given period duty and VAT become due. Customs inspections with the import and re-export clearance is possible.

The invoice must clearly state that goods are being imported for the purpose of repair or processing. Additional costs may apply if the importer is not authorized.

For re-exportation the import entry details are needed if the importer is not authorized. If the exporter is authorized please provide the IPR authorization number. A full export declaration is needed prior to goods being exported from the UK.

UPS is not a registered carrier for deliveries to Overseas Military Bases in the United Kingdom. This may result in shipments not being able to be delivered and eventually being returned.

Deliveries cannot be made to BFPO (British Forces) addresses in the United Kingdom.

The shipper should use their normal mail service which then flows into Royal Mail, who can deal with these shipments because they are a registered carrier and there are no duty or taxes to pay. UPS is not a registered carrier.

In order to qualify for any exemption from duties and taxes, certain documentation relating to the initial export of the goods must be submitted with the import entry. The initial export entry must have been correctly processed to indicate that the goods were exported for repair. If the export documentation is either incorrect or not available, duties and / or VAT will be payable on the value of the goods and any repair costs.

To ensure that shipments of repaired goods can be readily identified, the invoice must clearly state "repaired goods" (please also list it in the "Special Instructions Box" of the UPS Waybill) and include the commodity's value before the repair as well as the cost of the repair and the spare parts.

The import of goods exported within the last two years can be done without duty and VAT. The items must be in the same state like they were at the time of export.

The invoice and the "Special Instructions Box" of the UPS Waybill must include the following information:

  • The words "return goods"
  • Country or Territory of origin
  • Reason for the return (for example, "not in accordance to contract", or "credit")
  • Export entry number, date & export port (for example, EMA)
  • Shipments can be classified as commercial samples only if the consignee is a business and holds a valid EORI and the purpose of the shipment is to secure future orders. It must be clear that the product can only be used as a commercial sample. The goods must meet either criteria A or B below and Customs may insist that one or more of the additional criteria C, D or E be applied also to allow duty and tax relief:
    • A. The goods can be either defaced in some way (torn, perforated or slashed) and / or:
    • B. Using permanent indelible marking or permanent labelling to clearly mark the item as a Commercial Sample

    In addition to the above, HMRC may also insist that one or all of the following methods be applied as well:

    • C. Limit the quantities of items (for example, single shoes, single sizes)
    • D. Limit the frequency or occasions the items are imported within a twelve month period
    • E. Use an acceptable method of presentation that restricts the handling of the goods so that they can only be used to demonstrate them as proper commercial samples

    A complete description of the sample, including whether it is marked or mutilated must be included on the invoice. Shipments of goods for personal use or goods intended for sale cannot be classified as samples. For further details please visit www.gov.uk and refer to public notice 372.

    Within the customs procedure of temporary importation, goods designated to be imported for a limited stretch of time and remaining in the same state can be cleared without duty and VAT. The imported goods are often intended for exhibition purposes, testing purposes or presenting to potential customers. The goods remain under customs control untill the re-export.

    Goods imported with the customs procedure of temporary importation are subject to the provision of security with limited exemptions. The security covers duty and taxes and will be calculated on the base of the customs value used for a declaration for free circulation.The security has to be paid on deposit by the importer prior to release. The security will be paid back by customs when re-exporting the goods under customs control.

    The invoice must clearly state that the goods are being temporarily imported but not for processing or repair. It will be also useful to put the reason of import on the invoice. Customs inspections might be possible.

    In order for the importer to reclaim the security goods, the shipment must be re-exported under the temporarily import / export procedure.

    Please see 'Outward Processing' if the goods were repaired in the country or territory of dispatch or 'Inward Processing' if the repair should be done in Great Britain.
    The European Union implemented a directive restricting the use of certain hazardous substances in all Electronic & Electrical Equipment effective July 1, 2006. This directive is called the RoHS Directive (2005/618/EC), which stands for the Restriction of the use of certain Hazardous Substances in Electrical and Electronic Equipment.

    The RoHS directive is closely linked with the Waste Electrical and Electronic Equipment Directive (WEEE) 2002/96/EC which sets collection, recycling and recovery targets for electrical goods.

    These directives will ban the placing on the EU market of new electrical and electronic equipment containing more than agreed levels of lead, cadmium, mercury, hexavalent chromium, polybrominated biphenyl (PBB) and polybrominated diphenyl ether (PBDE) (PBB and PBDE are flame retardants used in some plastics).

    Manufacturers (and distributors and individual sellers) will need to understand the requirements of the RoHS/WEEE Directives to ensure that their products, and their components, comply. Goods falling under these categories do not require any accompanying documentation for importation.

    For more information on the EU directives, please check the following European Union web link or contact your local chamber of commerce: http://ec.europa.eu/environment/waste/pdf/faq_weee.pdf

    Value Limits


    Private Shipments

  • 135.00 British Pound (GBP)
    • VAT - The limit whereby VAT will not be charged remains at 15.00 GBP. Shipments with a value above 15.00 GBP need to be customs cleared as a formal entry.

      Duty - In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory duty free but tax is raised.

      This regulation does not apply to alcoholic beverages, tobacco and perfume.

    Commercial Shipments

  • 135.00 British Pound (GBP)
    • VAT - The limit whereby VAT will not be charged remains at 15.00 GBP. Shipments with a value above 15.00 GBP need to be customs cleared as a formal entry.

      Duty - In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory duty free but tax is raised.

      This regulation does not apply to alcoholic beverages, tobacco and perfume.

    Weight and Size Limits

    70 kg (150 lbs.) per package
    274.00 cm (107.9 in.)  per package
    400.00 cm (157.5 in.)  per package
    Length and girth combined


    Convert metric quantity for weight, length, and area.


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