Please note: Changes in UK VAT treatment effective January 1st, 2021. More information here.
United Kingdom (Great Britain)
- Country code: GB
- Customs declaration language: English, French
- Including: Great Britain, Northern Ireland, England, Scotland, Wales, Channel Islands
|Details||Xpresspost™ - International||International Parcel™ (Surface)||Tracked Packet - International||Small Packet™ (Air)||Small Packet™ (Surface)|
Xpresspost™ - International102
International Parcel™ (Surface)402
Small Packet™ (Air)02
Small Packet™ (Surface)02
Xpresspost™ - International30 kg
International Parcel™ (Surface)30 kg
Small Packet™ (Air)2 kg
Small Packet™ (Surface)2 kg
Xpresspost™ - InternationalYes
International Parcel™ (Surface)Yes
Small Packet™ (Air)No
Small Packet™ (Surface)No
Xpresspost™ - International$1,000
International Parcel™ (Surface)$1,000
Small Packet™ (Air)Not applicable
Small Packet™ (Surface)Not applicable
|Fee code||Not applicable|
Sender should determine import restrictions from the country's authorities before posting:
- animals and animal products
- animal carving materials, such as ivory, horns and bones
- bees, leeches, silkworms, parasites and destroyers
- certain carcinogenic substances
- chlorofluorocarbons (CFC's)
- Christmas crackers
- cordless telephones (operating on frequencies greater than 853 Mhz)
- cultural objects
- dairy, eggs and agricultural products
- foodstuffs, including fish, shellfish, honey, eggs and certain types of fruit and vegetables
- foreign prison made goods
- genetically modified rice and rice products
- guar gum from India
- oil seeds
- meat and meat products
- ozone depleting substances
- pharmaceutical products
- plant pests; bacteria, fungi, virus and cultures deemed destructive to agriculture and plants
- plants and plant products
- precious metals and jewels
- products subject to 'Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITIES)
- protein (animal processed)
- rabies susceptible animals
- rabies virus
- radio transmitters
- semen (animal only)
- soil (peat)
- used agricultural machinery
- ukrainian sunflower oil
- vegetables and fruit
- whale products
- wood; still having bark (unprocessed); timber.
Meat, meat products, milk and milk products must be accompanied by a veterinary certificate from the country of origin and must be for commercial consumption only.
Articles up to 15 GBP(£) value, except alcohol and tobacco products, are admitted free of duty and taxes.
- shipments under 15 GBP can enter duty and Tax (VAT) free.
- shipments over 15 GBP but under 135 GBP are liable for VAT but can enter duty free
- shipments over 135 GBP will attract VAT and possible duty, over 873 GBP (or 1,000 Euros) require a commercial invoice and a formal declaration to Customs
- further information on importing process can be found at: https://www.gov.uk/goods-sent-from-abroad/tax-and-duty.
When a formal declaration is required, the request will be made by a customs broker to the recipient. The recipient is responsible to pay a 25 GBP brokerage fee, as a result.
Articles consigned as "Unsolicited gifts" are acceptable and will be allowed entry free of any duty or VAT providing the shipment is valued at less than 34 GBP(£), consigned to an individual, and are individually wrapped. Multiple gifts can be consigned in one shipment so long as the individual parcels enclosed are individually tagged with the recipient's name, are individually wrapped and the value does not exceed the per person limit of 34 GBP. Shipments consigned to companies as gifts for an individual may be denied entry as gifts and will be subject to full duty and VAT. Generally, most articles can be consigned as gifts, except those articles noted prohibited or restricted for import (see General Import Prohibitions and Restrictions). Exceptions to note, limited to only one of the following articles per gift:
Cigarettes (50 cigarettes total)
Perfume (50 grams net weight)
Toilet Water (.25 litre)
Liquor Spirits, Wine (1 litre total)
Cigars (10 cigars or 50 gms of smoking Tobacco, not of Cuban origin)
Gifts over 34 GBP but under 135 GBP could attract VAT, but not duty. Gifts 135 GBP and over, VAT, duty and/or excise duty may apply depending on the commodity.
The gift shipment should be tendered with the following documents and statements:
- airway bill or Bill of lading
- commercial Invoice
- the description provided on both the airway bill or bill of lading and commercial invoice should specify the description of the actual goods enclosed and be followed with this statement or similar "Unsolicited gifts not for resale or other purpose". Descriptions such as "Gift" or "Unsolicited Gifts" should be avoided.
In addition to items considered non-mailable matte, the following is a listing of commodities prohibited and/or in some instances (*) restricted for entry into the United Kingdom:
- animal pathogens
- biological substances
- bladed items or sharply pointed articles, such as knives, blades or axes
- bullion or banknotes
- cat and dog fur products
- counterfeit items, including dies and plates for manufacture
- clothes and rags, soiled
- corrosives, including paint, dyes and rust removers
- counterfeit or pirated goods
- cremated remains
- dry ice
- flammable items, including lighter fluid, perfumes and nail polish removers
- goods bearing false origin statements
- goods infringing a copyright
- goods infringing a trade mark
- honey* (may depend upon certification and country of origin)
- hops & Hops Products* (Certificate of Attestation required)
- hooded baby seal products
- horror comics
- investigational Drugs
- indecent or obscene materials
- Kimberely Process Diamonds
- les objets à lame ou à pointe acérée, tels que couteaux, lames ou haches
- lithium batteries (when not sent connected to a device such as a mobile phone or digital camera)
- live animals
- lottery tickets and advertising
- meat and milk based products in items intended for personal use
- medical waste
- mineral products
- plastic kitchenware originating from Hong Kong or China
- prison-made goods
- rice* (of US Origin-Certificate of Conformity required)
- radio transmitters which are capable of transmitting on frequencies between 26.1 and 29.7 megacycles per second and 88 to 108 Mhz per second
- soiled textiles
- toxic substances
- video senders; equipment capable of transmitting video images
- videos, sound recordings and printed matter, indecent.
In addition, registered items containing valuables such as jewellery, precious metals, precious or semi-precious stones, securities, coins or any form of negotiable financial instrument are not acceptable.
Information regarding Customs can be found in "Customs Requirements" of the Canada Postal Guide.
Articles mailed to Great Britain exceeding £2,000 in value require an invoice.
Consular Invoices - None
Certificates of Origin - Certificates of Origin are required for the importation of any Textile products. Exceptions include mutilated samples, luggage made up of textile materials, Canvas bags, Gifts, .
Commercial Invoices - Invoices are required for all shipments with a value exceeding 15 pounds Sterling. Invoices should show freight, insurance and similar charges as separate items when applicable, regardless of the INCOTERM used on the transaction.
Dangerous Goods Certification - Some goods will in addition to the standard documentation noted above, may require DG certification. IE: perfumes, liquor, chemicals, etc.
C3 - This form applies to the importation of qualifying in order that tax relief may be claimed. It is used in the following circumstances:
- foreign students engaged in a study program in the United Kingdom
- moving for the purpose of marriage to the United Kingdom
- private individuals moving home to the United Kingdom.
C2 - This form applies to the importation of qualifying in order that tax relief may be claimed. It is used in the following circumstances:
- foreign military personal temporarily moving home to the United Kingdom on assignment.
Valuation Declaration and General Valuation Statement (GVS)
Required for import on any taxable shipment where the customs value exceeds 6,500 Pounds Sterling. There are three different valuation declarations. The first is form C105A which is to be used by an Importer that is unrelated to the Seller and for which the transaction value qualifies to be used for duty purposes. The second is the form C105B which is used for transactions between related parties as well as where the declared value does not qualify as the value to be used for duty purposes. The third form C109 which is a general valuation statement and can be used to provide valuation information that is lodged with customs avoiding the need to have to complete either 105A or B for each importation. Individual C109 forms are required from the importer for each supplier they have and are useful to importers of large quantities.
All documents presented for use in customs clearance processing should be prepared in English, to avoid delays and expedite clearance processing. CN22 and CN23 customs declarations for shipments destined to the U.K. should be fully and accurately completed in English or French and be firmly attached to the outside of items. The sender should sign and date the customs declaration. When using a CN 22 customs declaration, the sender's full name and address must be clearly written on the front of the item.