A guide for international post users

HMRC Reference:Notice 143 (February 2014) View Change History
 

Contents

Foreword

1. Introduction

1.1 What this notice is about

1.2 What’s changed?

2. Postal packages imported (arriving) from countries outside the EU

2.1 Does the sender have to declare the goods?

2.2 Do I have to pay import duties and/or import VAT on goods sent to me?

2.3 What are the limits for customs duty and import VAT?

2.4 Gifts

2.5 Do gifts of alcohol and tobacco products qualify for relief from import duties and import VAT?

2.6 Do gifts of perfumes and toilet waters qualify for relief from duties and import VAT?

2.7 Do multi-gift packages containing more than one gift qualify for the £36 customs duty waiver and import VAT relief?

2.8 How and why the Border Force examine packages

3. Charges

3.1 How are import charges calculated?

3.2 Is duty charged on used goods?

3.3 How do I pay customs charges?

3.4 Prepayment of import VAT on goods purchased over the internet or by mail order

3.5 Why do I have to pay a handling fee to Royal Mail?

3.6 Where can I ask about or query a customs charge?

3.7 What can I do if I am not satisfied with the reply I receive?

3.8 What do I do if I disagree with a Border Force decision?

4. Postal packages received from other EU countries

4.1 Are there customs controls on goods from the EU?

4.2 Which countries are full members of the EU?

4.3 What are the 'Special Territories'?

4.4 What is the relationship between the EU and Turkey?

4.5 Can I receive alcohol and tobacco from the EU?

4.6 Can I receive alcohol and tobacco from the Special Territories?

5. Exports

5.1 What do I need to do when I send a package abroad?

5.2 Do I need to obtain evidence of posting?

5.3 Are there customs controls on goods exported from the UK?

5.4 Are there any other restrictions on what goods can be sent abroad?

6. Quality of service

6.1 What should I do if I have a complaint about delay or damage to my package?

7. Extracts from the law

8. Glossary of terms

Your rights and obligations

Putting things right

How we use your information

 

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.

1. Introduction

1.1 What this notice is about

This notice explains what happens when you import or export goods by post through Royal Mail or Parcelforce Worldwide. It also applies to gifts received through the post. Please note that, unless specified otherwise, all further references to Royal Mail within the text of this notice also applies to Parcelforce Worldwide, who are part of Royal Mail Group Ltd.

The arrangements set out in this notice however do not apply when a full declaration on a SAD (form C88) is required. That is for:

  • imports of goods with a value exceeding £2,000 declared to home use and free circulation
  • imports of goods for which relief from customs duty and import VAT is being claimed, for example, inward processing relief, outward processing relief, temporary importation
  • certain exports including all goods for export with a value exceeding £2,000

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.

1.2 What’s changed?

This latest version has been amended to remove references to the reduction in the level of the relief available for items sent as gifts (from £40 to £36) which took place on 1 January 2013.

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

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:

Goods Value*


Customs Charges applicable


£0.01 to £15


  • 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.

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


Quantity


Cigarettes


50


Or


cigarillos (cigars with a maximum weight each of 3 grammes)


25


Or


Cigars


10


Or


smoking tobacco


50 grammes


(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


1 litre


Or


distilled beverages and spirits, and aperitifs with a wine or alcohol base, tafia, saké or similar beverages of an alcoholic strength of 22% by volume or less; sparkling wines and fortified wines


1 litre


Or


still wines


2 litres


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


Quantity


Perfumes


50 gms of perfume


Toilet waters


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.

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


Relief given


One item valued at £36 or below


Free of customs duty and import VAT.


One item valued at £36


Import VAT is chargeable on the full value.


Five of the same items valued at £8 each


Four items are relieved of import VAT leaving import VAT chargeable on the remaining one item.


Five different items valued at £120 each


Import VAT is chargeable on the full value.


One item valued at £300


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.


2.8 How and why the Border Force examine packages

The Border Force examine postal packages arriving in the UK from outside the EU for prohibited or restricted goods such as drugs, indecent or obscene material, weapons, endangered species and counterfeit goods, and to confirm the description and value stated on the declaration is correct.

The Border Force also check the customs declaration to determine if customs duty, excise duty and import VAT is chargeable. The Border Force will sometimes need to examine the contents of a package particularly when the sender has not completed the declaration correctly. In such cases the opening, repacking and resealing of the package is carried out, under Border Force instruction, by Royal Mail staff.

3. Charges

3.1 How are import charges calculated?

Charges are calculated by Border Force officers at the postal depots where the packages are received. However, in some cases special arrangements are in place for goods purchased on the internet or by mail order (see paragraph 3.4 below).

Customs duty - customs duty becomes payable if the goods are over £135 in value but is waived if the amount, when calculated is less than £9.

The amount of customs duty charged will depend on the type of goods imported and the value stated on the customs declaration CN22/CN23 (converted to £sterling using the rates of exchange for the month of importation as shown on the HMRC website).

The percentage varies depending on the type of goods and their country of origin. Duty is charged on:

  • the price paid for the goods, plus
  • any local sales taxes, plus
  • postage, packing and insurance

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.

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.

3.2 Is duty charged on used goods?

Used goods are still liable to the same duty and VAT charges as if they were new. However, this may vary depending on their age and condition.

3.3 How do I pay customs charges?

Royal Mail provides several options for payment and they will inform you of the options available and the amounts payable when they contact you. A postcard or letter is usually delivered to your address, detailing the amount due and the options available for payment. Once payment has been made, the package may be collected from the post office or if you have paid online/by phone you can arrange for it to be delivered. Details of the charges, including the Royal Mail or Parcelforce Worldwide handling fee, will be shown separately on a label affixed to the package.

If the value of the package is over £2,000 or it is for a particular customs regime you will be sent a customs declaration form (C88 or C160) which you must complete and return to the Border Force at the Postal Depot before your package can be delivered. You should not send any payment with this form unless asked to do so, however if there are any charges due you will be required to pay them to the Border Force before your goods can be released.

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.

3.5 Why do I have to pay a handling fee to Royal Mail?

If customs charges are payable upon importation, Royal Mail will charge a handling fee to cover the costs for carrying out customs procedures, which includes paying any customs duties or VAT due and collecting it from you. If customs examination is required, or if information is missing from the declaration, Royal Mail open, repack and reseal the package. All international courier and postal operators charge fees for their services and HMRC and Border Force does not have any authority over the level of charges they apply.

(Note that if there is no duty and/or tax to pay, you won't be charged a handling fee)

The customs charges and handling fee will be itemised separately on the charge label, and Royal Mail will contact you to let you know how much you need to pay, and the available payment methods. Once payment has been received, you'll be able to request delivery of your package or pick it up from your local delivery office or depot. You can read more about how to pay charges on either the Royal Mail or Parcelforce Worldwide websites.

As they are completely separate from any customs charges, any queries about the handling fee should be raised with Royal Mail or Parcelforce Worldwide as appropriate. Please note: Royal Mail does not answer queries about customs charges. If you have any queries about the charges raised on your specific parcel you should contact Border Force - see Section 3.6 below. General queries on customs charges should be made to the HMRC Customs International Trade & Excise enquiries service - see Section 2.3 above.

3.6 Where can I ask about or query a customs charge?

If you have any questions about a particular customs charge you should contact the Border Force at the postal depot shown on the charge label as soon as possible using form BOR286. When you write to the Border Force you should include as much detail as you can, including the customs charge label, the customs declaration and the part of the wrapper with your address on it. If your claim is about overcharged tax because the declared value of the goods was incorrect you will need to supply evidence, for example, an invoice, receipt of purchase etc, to support your claim.

The Border Force deal with thousands of packages every day and without this information they may not be able to trace your particular package in their records. In the event of a claim you should retain copies of all wrappings and documents until your claim is settled.

3.7 What can I do if I am not satisfied with the reply I receive?

If you think that your query has not been answered satisfactorily, or you have some additional information that may affect an earlier decision, please contact the Border Force at the postal depot again to try to resolve the matter.

3.8 What do I do if I disagree with a Border Force decision?

If you do not agree with any decision issued to you there are three options available. Within 30 days of the date of the decision you can either:

  • send new information or arguments to the decision maker
  • request a review of the decision by someone not involved in making the disputed decision. Your request must be in writing and should set out the reasons why you do not agree with the decision.
    Please write to:
    The Review Officer
    National Post Seizure Unit
    Border Force
    3rd Floor
    West Point
    Elbringhton Street
    Plymouth
    PL4 9LT
  • appeal direct to the Tribunal who are independent of HMRC

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.

4.2 Which countries are full members of the EU?

The current Member States are: Austria, Belgium, Bulgaria, Croatia, Cyprus*, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom.

*The European Commission has advised that the application of the Community Customs Code and Principal VAT Directive shall be suspended in those areas of Cyprus in which the government of the Republic of Cyprus does not exercise effective control. Goods from those areas will be treated as non-EU imports.

4.3 What are the 'Special Territories'?

These are countries that are part of the EU for customs purposes, but not for fiscal purposes. Goods imported from these countries therefore are free of customs duty, but subject to excise duty and import VAT. The ‘Special Territories’ are:

  • the Ǻland Islands (Finland)
  • the Canary Islands (Spain)
  • the Channel Islands*
  • the French Overseas Departments of Guadeloupe, French Guiana, Martinique and Reunion
  • Mount Athos also known as Agion Poros (Greece)
  • Commercial consignments sent to the UK from the Channel Islands do not benefit from any relief of import VAT - please see paragraph 2.3.

4.4 What is the relationship between the EU and Turkey?

The EU and Turkey established a Customs Union on 1 January 1996, and many goods from Turkey no longer attract customs duty, but excise duty and import VAT still apply.

4.5 Can I receive alcohol and tobacco from the EU?

If you receive alcohol and tobacco by post on a commercial basis, this is known as 'distance selling', and there is a liability to both excise duty and import VAT. The sender should have made prior arrangements to account for these taxes no later than the date of dispatch from the exporting Member State. It is in your own interests to ensure these arrangements have been completed otherwise the goods may be liable to forfeiture. You can find more information about this in Notice 203A Registered Consignees, and on our website.

If you receive goods that are for your own personal use, for example, a gift from another person, or you have posted them to yourself from another EU Member State, there will be a liability to excise duty but not import VAT. The UK excise duty must again be secured before the goods are sent, using the ‘distance selling’ procedure.

If you are in doubt about the duty liability of goods you have received you should contact the Excise and Customs Helpline on Telephone: 0300 200 3700.

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.

5. Exports

5.1 What do I need to do when I send a package abroad?

When you send a package to any country outside the EU including the Special Territories, you must complete and affix a customs declaration (CN22, CN23 or a Parcelforce Worldwide Despatch Pack incorporating the CN23) which you can obtain from the Post Office. Any necessary preference certificate or licence should be attached to the outside of the package and clearly identified before handing it over to the post.

For commercial items that require an export licence or are being exported under a suspensive regime, that is, outward processing relief, a commercial invoice should accompany the package. A C&E83A 'Exported by post under HMRC Control' (sticky label) should be attached which directs post office staff to present the parcel to the Border Force at the Office of Exchange for checks to be made prior to export.

You do not need a customs declaration for packages sent to another country within the EU.

5.2 Do I need to obtain evidence of posting?

For private persons there is no legal requirement to obtain evidence of posting. However, if you are in business and registered for VAT you will need to obtain and retain a certificate of posting (C&E132) to support the VAT zero-rating of your supply, and to discharge your liability to customs charges on goods temporarily imported into the UK. In addition, if you are a business exporting UK duty paid excise goods, you will need a certificate of posting on form C&E 132 to support a claim for reimbursement of the UK excise duty.

You can find further details of the procedures to be followed in Notices 200, 221, 235, 275 and VAT Notice 703.

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.

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.

7. Extracts from the law

Opening of postal packages - Regulation 21 of the The Postal Packets (Revenue and Customs) Regulations 2011 gives authority for an Officer of Customs to require the Royal Mail to open for examination any postal packet being imported or exported.

Waiver of customs duty of less than £9 - Article 868 of EC Regulation (EEC) 2454/93 allows Member States to waive amounts of customs duty of less than 10 euros (sterling equivalent of £9).

Relief from import VAT on commercial consignments, excluding alcohol, tobacco, perfumes and toilet waters, with a value below £15 - The Value Added Tax (Imported Goods) Relief Order 1984:746, Schedule 2, Group 8 item 8 provides relief from import VAT on consignments of goods not exceeding £15 in value.

Please note:

1) Legislation was introduced under Section 77 of the Finance Act 2011 to reduce the relief from import VAT on commercial consignments, excluding alcohol, tobacco, perfumes and toilet waters, from £18 to £15. This came into effect on 1 November 2011;

2) Legislation was introduced in Finance Act 2012 to remove the application of the relief on commercial goods sent to the UK from the Channel Islands.

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 - Consignments 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


Description


CN22 and CN23


Customs declaration forms to be used for import and export of postal packets.


Customs duty


Tax charged on imported goods under the Combined Nomenclature of the Community.


Datapost


The Parcelforce Worldwide Express Mail Service.


EC


European Community.


EU and Member States


European Union consisting of twenty seven Member States listed in paragraph 4.2.


Euro


Unit of currency used by some Member States of the European Union.


Excise duty


Tax charged on certain goods particularly alcohol and tobacco.


Gifts


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.


Intrinsic value


Means the price paid or payable for the goods excluding postage and packing and insurance costs.


Import VAT


VAT chargeable on importation.


Package


Includes a letter, parcel, packet or other article transmissible by post.


SAD


Single Administrative Document (C88).


Your rights and obligations

Your Charter explains what you can expect from us and what we expect from you. For more information go to Your Charter.

Putting things right

If you are unhappy with our service, please contact the person or office you have been dealing with. They will try to put things right. If you are still unhappy, they will tell you how to complain.

If you want to know more about making a complaint go to hmrc.gov.uk and under quick links, select Complaints and appeals.

How we use your information

HMRC is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.

We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:

  • check the accuracy of information
  • prevent or detect crime
  • protect public funds

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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$START-DATA$ title=A guide for international post users^ summary=This notice explains what happens when you import or export goods by post through Royal Mail or Parcelforce Worldwide.^ doctype=PublicNotice^ date=03-Mar-2014^ author=hd114469^ $END-DATA$
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