UNITED KINGDOM

Goods
Removal goods from outside the E.C.

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 : The importer must have had his normal home outside the EC for at least 12 months and must be transferring his normal home to the E.C. to take up permanent residence. The goods must have been in the possession and use of the importer for at least 6 months in the country where he had is normal home, and must be tax paid. The goods must be tax:/VAT paid at the place of purchase. The owner must have arrived in the E.C. before customs clearance can take place, and the goods must arrive within 12 months of the arrival of the owner. The owner may send belongings or a vehicle in advance of his arrival no more than 6 months before he moves or return to the EC. (unless occupational commitments have forced him to leave his normal home outside the EC before being able to move to the EC as intended in which case an appropriate extension will be allowed.) Security for duty and tax may be requested. Security will be discharged when customer arrives and can prove he qualifies for the relief. The owner must retain the goods for personal use for at least 12 months. The 12 month restriction period on the same or disposal of the belongings or vehicle will start on the date they arrive and are granted relief. No duty/VAT allowance is given in respect of alcoholic drink, tobacco or tools of trade.

Remarks
The owner of the goods must complete a Customs Form C3, which can be done prior to arrival of shipment, but the date of arrival in the E.C. must be given. The shipment cannot be Customs cleared before the arrival of the owner in the E.C. Shipments can be removed under bond to an H.M. CUSTOMS APPROVED DEPOSITORY, for storage until arrival of the owner in the E.C. (Some BAR members have such depositories). H.M. Customs have given special agreement that Removal goods destined to any E.C. country can be imported into the U.K. on completion of the customs form C3 and compliance with other requirements, including payment of any duties and VAT. The goods can then be moved freely throughout the E.C. If foodstuffs are mentioned on the inventory without precise details, Port Health Authorities may stop and unload the container at port and all foodstuffs will be checked prior to release. This will obviously increase costs to the customers and increase the risk of damage to effects. This issue can be alleviated by: Attach a full, itemised list of foodstuffs included in the shipment along with the inventory list. Advise clients that there are restrictions on foodstuffs and advise against shipping these items. It is important to note that only dried/tinned non-perishable food stuffs are allowed into the U.K.

Updated version October 2009

All rights reserved. This publication may not be reproduced in any form without the permission of The FIDI Global Alliance. 1

This document is produced based on the information supplied at the mentioned date. It is recommended to verify this information with a FIDI-FAIM agent prior to shipping. The FIDI Global Alliance cannot take responsibility for the contents of this publication.

UNITED KINGDOM
Goods
Diplomats' removals

Documents required
Application form C426 to be completed by Embassy/High Commission and lodged with Customs by the agent. Same documentation as Removal Goods but in addition to C3 declaration. Letter from University, College, or Polytechnic certifying the importer is a "student" giving residential period of educational course. Separate declaration on customs form C3.

Customs Prescriptions
Duty free entry.

Remarks
It is necessary to know the marks and numbers of the packages in which the goods are travelling, the ship's name, date and port of arrival.

Students

Wedding trousseaux - from outside the E.C.

Inheritance.

Customs notice 368 with attached Customs form C1421. Certified copy of the Will of the deceased or a certified relevant extract there from

Wedding trousseaux and similar articles, wedding gifts may be imported duty/VAT free where it can be shown that : The newly wed (or shortly to be married) individual must have had his/her normal home outside the E.C. for at least 12 months and be transferring his/her home to the E.C. The goods must be tax paid at country of origin. The goods must arrive in the U.K. up to 2 months before the wedding, not later than 4 months after, and must be retained for personal use for at least 1 year. A duty deposit must be paid where goods arrive before the wedding or where proof cannot be provided to Customs Authorities of the wedding details. No gift must exceed 800 in value per donor. No allowance for alcoholic drink, or tobacco is given. The owner must retain the goods for personal use for at least 12 months. Duty free entry if, the legatee is permanently domiciled in the E.C. and he will not use the goods for trade or business purposes.

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

Updated version October 2009

All rights reserved. This publication may not be reproduced in any form without the permission of The FIDI Global Alliance. 2

This document is produced based on the information supplied at the mentioned date. It is recommended to verify this information with a FIDI-FAIM agent prior to shipping. The FIDI Global Alliance cannot take responsibility for the contents of this publication.

UNITED KINGDOM
Goods Documents required
or copy of Probate from the Court if the deceased died interstate. An English translation is necessary if document is not in English. Inventory (if the copy Will or other document does not specifically detail the goods to be imported) with supporting declaration from the Lawyer confirming that the goods to be imported are the legatee's rightful share of the estate. Declaration from the legatee confirming that he is a permanent resident in the E.C. and a beneficiary under the Will of the deceased. Special application must be made to Customs. New furniture and household furniture are liable to payment of customs duty and VAT, if they have not been in the owner's previous use and possession for more than the periods given in item 1 "removal goods". Duty free entry if: Works or art are forming a part of a bona fida household removal, or Articles are over 100 years old. These articles have been in the use and possession of the owner as described in item 1 (removal goods). Are not for sale or other disposal. Duty free entry is allowed on the same basis and under the same conditions as furniture and other articles. Duty free entry if, the vehicles/vessels will not be sold or otherwise disposed for 1 year after the date of importation. These articles, where included in a household removal are liable to payment of customs duty and VAT and must be separately declared on the import declaration (Form C3). Antiques and works of art imported into the U.K. for resale are treated as a commercial import, and such goods would be subject to DUTY/VAT according to the circumstances.

Customs Prescriptions

Remarks

New furniture, household items, presents and souvenirs

Works of Art, Antiques

Letter of antiquity issued by specialist antiques/art dealer certifying articles are over 100 years old. VAT 905 Reliefs from VAT.

Precious metal objects

No particular prescription for the importation of silverware within a household goods removal. Customs may require evidence that the owner of the vehicle/boat has lived abroad for 12 months or longer, e.g., copy of passport with date stamp

Motor-cars, motor-cycles and mopeds, power driven boats with or without engines and

Customs form C104/A. Customs form C104/A (vessels). Document showing that the

Updated version October 2009

All rights reserved. This publication may not be reproduced in any form without the permission of The FIDI Global Alliance. 3

This document is produced based on the information supplied at the mentioned date. It is recommended to verify this information with a FIDI-FAIM agent prior to shipping. The FIDI Global Alliance cannot take responsibility for the contents of this publication.

UNITED KINGDOM
Goods
sailing boats

Documents required
vehicle/vessel has been in the owner's use and possession abroad for the period described in item1 (removal goods) and must provide proof of ownership and use by original purchase invoice, insurance certificate etc., Garage and maintenance invoices etc. If vehicle is less than 6 months old C384 Declaration.

Customs Prescriptions

Remarks
showing arrival in overseas country, or copy of lease/rental agreement on overseas residence. Latest information can be checked out on the Government internet : www.detr.gov.uk - look under Vehicle standards. General enquiries about importing vehicles and vehicle approval : e-mail : [email protected] Technical enquiries about cars : e-mail : [email protected] A certificate of conformity from the manufacturer of the vehicle should be obtained if the vehicle is less than 3 years old. Without the C of C the car will have to be tested (similar to MOT) at a Government approved centre to make sure it meets with EU regulations.

Caravans, trailers

Customs declaration (Form C3).

Dangerous goods, firearms, ammunition and firearm parts

Valid firearm certificate issued to the owner by the police authorities controlling the area in which he intends to reside.

Duty free entry if: The owner is changing his residence to the U.K. They have been in the owner's use and possession abroad (see note section 1 removal goods). They are for his continued use and not for sale or other disposal. Importation prohibited: Explosives. Fireworks. Flick-knives.

Firearm certificate must be presented at the Port of Entry when the shipment arrives. Inclusion of a firearm or ammunition usually results in Customs examination at Port of Entry. The importation of firearms and ammunition is NOT RECOMMENDED.

Updated version October 2009

All rights reserved. This publication may not be reproduced in any form without the permission of The FIDI Global Alliance. 4

This document is produced based on the information supplied at the mentioned date. It is recommended to verify this information with a FIDI-FAIM agent prior to shipping. The FIDI Global Alliance cannot take responsibility for the contents of this publication.

UNITED KINGDOM
Goods
Realistic Imitation Firearms

Documents required
A declaration from overseas clients on the C3s/ packing lists if any of these items are contained in their effects.

Customs Prescriptions
Importation is prohibited of realistic imitation firearms which are defined as having an appearance that is so realistic as to make it indistinguishable, for all practical purposes from a real firearm but is not a real firearm, a deactivated firearm or an antique. Certain types of imitations are excluded from the provisions: Those imitating weapons of early manufacture, viz before 1810 Those below certain specified dimensions Thos manufactured in transparent material Those manufactured in certain specified bright colours. Importation prohibited.

Remarks
It is asked that you notify HM Revenue and Customs in every instance of those goods that are or could meet a description covering any and all of the following descriptions: Firearms/Pistol/Revolvers/Rifles/Shotguns/guns Air gun/pistol/rifle Toy gun/ Toys Airsoft/ Airsoft equipment Paintball guns/ equipment Historical/Battle/War/Cowboy/Tactical or Skirmishing re-enactment or games equipment.

Narcotics, drugs, incitements Plants and vegetable products

Phytosanitary certificate.

Pets - Dogs, cats, birds

Normal house plants are admitted duty free as part of a removal provided a certificate of freedom from Disease is available from the authorities of the country of origin of the removal (Phytosanitary certificate), otherwise importation prohibited. Import license is granted after the owner has made arrangements for the period of quarantine with a licensed Kennels. Exemption of quarantine is permitted for a variety of approved countries under the PETS (Pet Travel Scheme) including USA and Canada. Special rules apply for the scheme: It only applies to pet cats and dogs. It will only operate on certain sea, rail and air routes to England.

The importation of dogs and cats is permitted subject to the usual quarantine for 6 months in licensed and approved premises. 35 days for birds. A pet will only be able to enter the UK under the pilot scheme and be exempt from quarantine if it meets certain conditions: Fitted with a microchip. Vaccinated against rabies. Blood-tested. It must then wait for 6 months unless it was a UK resident and the sample was

Updated version October 2009

All rights reserved. This publication may not be reproduced in any form without the permission of The FIDI Global Alliance. 5

This document is produced based on the information supplied at the mentioned date. It is recommended to verify this information with a FIDI-FAIM agent prior to shipping. The FIDI Global Alliance cannot take responsibility for the contents of this publication.

UNITED KINGDOM
Goods Documents required Customs Prescriptions Remarks
taken in the UK, with a successful result, before they left. The pet needs to be accompanied. An official PETS certificate certifying that these requirements have been met. This certificate can only be issued by a government-approved vet. An official certificate certifying that it has been treated against a tapeworm and ticks not less than 24 hours or more than 48 hours before embarking for the UK. Any vet can issue this certificate. Pornographic books and magazines, "walkie-talkie" radios, certain feathers, furs, skins, tusks etc., of animals coming under the Protected Species Regulations Importation prohibited.

Updated version October 2009

All rights reserved. This publication may not be reproduced in any form without the permission of The FIDI Global Alliance. 6

This document is produced based on the information supplied at the mentioned date. It is recommended to verify this information with a FIDI-FAIM agent prior to shipping. The FIDI Global Alliance cannot take responsibility for the contents of this publication.