Merchandise in baggage
| HMRC Reference:Notice 6 (July 2008) | View Change History |
Contents
5. Use of Carnets and Community/Common Transit
7. How to complete Form C88/SAD Customs declaration for Imports
8. How to complete your Customs Declaration for Exports
If you have a complaint or suggestion
Foreword
This notice cancels and replaces Notice 6 (June 2003). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.
Further help and advice
If you need general advice or more copies of HM Revenue & Customs notices, please ring our advice service on 0845 010 9000. You can call between 8.00 am and 8.00 pm, Monday to Friday.
If you have hearing difficulties, please ring the Textphone service on 0845 000 0200.
If you would like to speak to someone in Welsh, please ring 0845 010 0300, between 8.00 am and 6.00 pm, Monday to Friday.
Other notices on this or related subjects:
Notice 501 A brief guide to Import Procedures
1. Merchandise in Baggage
1.1 What is this notice about?
This notice explains the Customs requirements for merchandise which is imported or exported by passengers in their accompanied baggage or their private vehicle.
This notice has been restructured and rewritten to improve readability. It also includes a reference to the documentation that is required when using Community Transit arrangements. You can access details of any changes to this notice since July 2008 either on our internet website at www.hmrc.gov.uk or by telephoning our advice service on 0845 010 9000.
This notice and others mentioned are available both on paper and on our website.
1.2 Who should read this notice?
This notice is intended for any passenger who carries commercial goods or samples in their accompanied baggage or private vehicle.
1.3 What is Merchandise in Baggage (MIB)?
MIB refers to goods which are:
(a) not in free circulation in the European Community (EC) or goods that are in free circulation prior to export
(b) carried by passengers in accompanied baggage or in private vehicles for trade or business use
(c) not recorded on the ship or aircraft manifest as freight, and
(d) not the personal property of the passenger.
What goods are included in MIB?
MIB includes:
- goods acquired for your company
- goods for sale
- spare parts, and
- trade samples, etc.
whether or not they are:
- permanently imported/exported
- temporarily imported/exported
- in transit or
- liable to customs charges.
Banned or restricted goods:
For advice on banned or restricted goods, please refer to Notice 1 “Travelling to the UK” or contact our advice service on 0845 010 9000.
2. Import procedures
2.1 What must I do when I arrive at the (air)port in the UK?
All commercial goods carried in your baggage or private vehicle must be declared in the Red “Goods to Declare” Channel. If there is no separate Red Channel, you should go to the Red Point in the customs area.
MIB goods are not allowed to form part of your passenger allowances.
If the final destination for the goods that you are carrying is another EU country, you should refer to paragraph 2.3.
2.2 What happens if I fail to go into the Red Channel, or to the Red Point?
You may lose the goods and be liable to prosecution, or a fine.
Can I use a Customs clearance agent?
The requirement to complete a Customs declaration, often known as an import entry, Form C88/SAD (Single Administration Document) is dependent on the value of the goods and the Customs regime that the goods are being entered to (see paragraph 3.1).
Where a Form C88/SAD is required, you may prefer to use a Customs clearance agent to deal with the formalities, however they will make a charge for their services.
If you decide to employ an agent it can save you time if you provide the agent with prior notification of the goods you are carrying and arrange for the agent to meet you when you arrive. At most locations, agents are able to input the declaration direct into the Customs computer and arrange payment of any duty and VAT due.
HMRC takes no part in the appointment of agents, but usually have a list available to assist you in the selection of one.
If you decide to complete the declaration yourself, an Integrated Tariff of the United Kingdom (known as the ‘Tariff’) is available at MIB points or the Red Channel.
As a legal declaration is required Customs officers can only give you general advice.
2.3 What will happen if I am travelling on to another EU (air)port?
It will depend on whether your MIB is in your cabin or hold baggage.
- Hold Baggage - If your MIB is in the hold of the aircraft and is in transit to another EU airport, you will not be able to declare it in the UK. It cannot be dealt with until you clear your hold baggage at your final destination.
- Cabin Baggage - If your merchandise is in your cabin baggage, you must declare it in the UK, even if you are travelling on to another EU airport. You will have the option of either paying any customs charges, or completing a Community Transit (CT) declaration for the MIB to be cleared at your final destination.
Note: To avoid transit delays you are strongly advised to carry MIB goods in your hold baggage for clearance at your final destination.
3. Documentation
3.1 When must I complete a Customs declaration using Form C88/SAD?
Form C88/SAD is only required if you have goods valued at over £600, or if you have goods below that value and:
- claim Inward or Outward Processing Relief (IPR or OPR), see notices 221 & 221A for IPR and 235 for OPR;
- are entering goods to Processing under Customs Control (PPC)
- request clearance under Tariff Quota;
- request relief from duty under duty-free direction, or certificate of re-importation;
- claim Temporary Importation relief (see Notice 200 for any exceptions and further details)
- have applied for End Use relief (see Notice 770);
- are submitting the goods to a Free Zone Operator or a Free Zone Manager, for entry into the Free Zone;
- are entering goods to a customs warehouse (see Notice 232); or
- are using the Community/Common Transit (CT) procedures to move commercial goods during fallback of the National Computerised Transit System (NCTS). Further information on CT and NCTS is available on the HMRC and/or Europa website.
3.2 Who can sign a Customs C88/SAD declaration?
There must be a clear legal connection between the consignee of the goods and the person signing the declaration. It is therefore important that you are the appropriate person, or have the authority, to sign the declaration. Further guidance on who can sign a customs declaration is available in the Tariff Volume 3 Part 3 Box 54.
Customs may require written evidence that a declarant has been authorised by a consignee to sign declarations on their behalf.
3.3 Are there any other documents Customs will require?
Customs will require your completed Form C88/SAD to be accompanied by documentary evidence of value of the goods, for example the supplier’s invoice. If the value of the goods is over £600, this document will be retained. If you require a copy for your records you are advised to take a photocopy before you present your entry.
Where applicable the following documents will also be required:
a) Movement Certificate or Certificate of Origin – you will be required to produce a valid Movement certificate or Certificate of Origin if you ask for clearance at a preferential rate of duty. If this cannot be produced, you will be required to pay the full duty rate.
b) Proof of origin for textiles – under certain conditions you must produce a document to prove the origin of textiles.
c) Import/Export licences or restrictions – you must produce an import/export licence when the goods are subject to import/export licensing. If your goods are subject to import/export restrictions, you must meet the conditions.
d) Comprehensive guarantee certificate/individual guarantee – if the goods are moving under Community Transit you must present a guarantee to ensure payment of the Customs debt or other charges (for example, VAT) which may be incurred in respect of the goods. The guarantee may be either:
- an individual guarantee covering a single transit operation in the form of a cash deposit, voucher(s) or an individual guarantee by a guarantor; or
- a comprehensive guarantee covering a number of transit operations. You must be authorised to use a comprehensive guarantee. The need for a guarantee may be waived if the duties and VAT is below 500 euros. Further information is available on the HMRC and/or Europa website.
4. Payment of Customs charges
4.1 Can I clear MIB as part of my passenger allowance?
No. Nor can you claim ‘aggregate’ flat rates of duty. Actual Tariff rates are used to calculate the duties and VAT due.
4.2 When must I pay any Customs charges?
When Custom charges are due you must pay any duties and VAT before the goods are released. If the goods are entered on a Form C88/SAD, you must pay any charges at the (air)port. For goods valued at less than £600, that are cleared in the Red Channel or at the Red Point, the charges will be assessed and collected and you will be issued with a receipt.
4.3 How can I pay any Customs charges?
When you enter goods on Form C88/SAD, the acceptable methods of payment are shown in the Customs Tariff, Volume 3, Part 3.
If you clear goods in the Red Channel or at the Red Point against a duty slip receipt, you can pay by one of these methods:
a) an approved debit card, subject to the normal conditions of acceptance.
b) uniform euro cheques supported by a uniform euro cheque card and domestic cheques supported by a valid cheque card to the usual conditions of acceptance;
c) a banker’s Sterling draft or Sterling cheque, guaranteed by an approved bank;
d) an approved credit card, subject to the normal conditions of acceptance and limited to £1000;
e) travellers cheques in UK sterling, or Euros issued by an approved bank
f) Cash in UK sterling or Euros.
Unguaranteed cheques are not acceptable for payment of Customs charges.
4.4 Can I reclaim VAT?
Yes, if the goods are for a VAT registered trader and the VAT is deductible as input tax under VAT rules. Evidence of VAT payment will be provided either at importation or, for regular importers, on their monthly statement of VAT on imports (Form C79).
5. Use of Carnets and Community/Common Transit
5.1 Can I use an ATA Carnet for MIB?
Yes, an ATA carnet can be used but only under certain conditions. Some examples are:
- temporary importations or re-importations of professional effects;
- samples; and
- exhibition goods.
See Notice 104 ATA and CPD Carnets.
5.2 My goods are moving under Community/Common Transit and are destined for an inland office, what do I need to do?
You will need to produce the goods and documents for checking to the Customs officer in the Red Channel or at the Red Point. You will then be allowed to continue inland for clearance under normal Community Transit rules.
5.3 How can I obtain further information on MIB?
You can contact Customs at your intended (air)port of arrival and ask for Merchandise in Baggage enquiries or contact our advice service on 0845 010 9000.
6. Export Procedure
6.1 When do I need to make an export declaration?
A declaration on Form C88/SAD is only required when the MIB goods are for export to a country outside the EU or to one of the ‘special territories’. A list of these ‘special territories’ is in Section 9 of the Glossary. The export declaration must be completed in the Member State where the export movement starts.
6.2 What must I do?
You will need to declare the goods in the UK. You must therefore:
- arrive well before your scheduled departure time (we suggest a minimum of two hours); and
- present the goods to the export officer at the (air)port of departure together with the completed Customs export declaration.
Section 8 contains details on how to complete Form C88/SAD (Parts 2 & 3) when it is being used as a pre-shipment declaration under the standard export declaration procedure. However if you use the low value goods or non-statistical procedures, you will only have to complete a minimum number of boxes.
Additional Documentation:
The export declaration must be accompanied by any other export documentation which may be required for example, an export licence. Please refer to Notice 275 Export Procedures, this gives full details of export procedures.
If your goods are held under a customs relief procedure you must ensure that the correct CPC is used to re-export those goods otherwise you may be liable to full payment of the duty and tax due.
6.3 How do I obtain evidence of export?
To support your claim for the VAT zero-rating of your goods, you need official evidence that the goods have left the EU. This is achieved by obtaining Customs endorsement of the copy 3 of the C88/SAD. If you are going to a non-EU country direct, this will take place in the UK. However, if you are travelling via another Member State of the EU, the copy 3 C88/SAD will be endorsed by Customs at the last (air)port before you leave the Community.
7. How to complete Form C88/SAD Customs declaration for Imports
7.1 Import declaration
The following advice is provided for general information purposes only. It represents a straightforward importation of goods from outside the EU of a single commodity item into ‘home use’ (free circulation).
Factors, which may cause a variation in this advice, include:
- use to which the goods are put;
- reason for importation; and
- commodity code.
You are therefore strongly advised to refer to the UK Integrated Customs Tariff Volume 3 Part 3 for precise requirements for your importation.
7.2 Box Numbers
Box Number |
Description |
Action Required |
|---|---|---|
1 (1) |
Declaration |
Enter the following as appropriate: |
1 (2) |
Declaration code |
A – full declaration – goods arrived |
2 (1) |
Consignor identity |
Enter consignors TURN if known |
2 (2) |
Consignor name and address |
Enter full name and address of the consignor |
5 |
Items |
Refers to Tariff items. For an importation of a single commodity, enter ‘1’ |
6 |
Total packages |
Enter total number of packages |
8 (1) |
Consignee identity |
Enter GB and TURN |
8 (2) |
Consignees name and address |
If identity is GBPR, enter full name and address of consignee |
14 (1) |
Declarant/Representative |
Enter the code for representation: |
14 (2) |
Declarant identity |
Enter either: GB and TURN or if GB TURN not held, enter - GBPR. |
14 (3) |
Declarant name and address |
If identity is GBPR, enter full name and address of consignee. |
15(a) |
Country of despatch |
Enter the country code from which the goods were originally dispatched to the UK |
21 (1) |
Nationality of active means of transport |
Enter the nationality of the active means of transport crossing the borders. For exceptions refer to Volume 3 Part 3 of the UK Integrated Tariff |
21 (2) |
Identity of the active means of transport |
Leave blank |
22 (1) |
Invoice currency |
Enter the currency code from Appendix C1 of the UK integrated tariff in which the goods have been invoiced |
22 (2) |
Total amount invoiced |
Enter the invoice price or the customs value of the goods |
30 |
Goods location code |
This field has three parts: |
31(1) |
Goods description |
Enter a description of the goods |
31(2) |
Package marks, number and kind |
Identify the packaging that holds the packaging that immediately surrounds the goods from Appendix C8 of the UK integrated tariff |
31(3) |
Container number |
Leave blank |
32 |
Item number |
Only to be completed if more than one item declared on Form C88/SAD and SAD continuation sheets |
33 |
Commodity Code |
Consult the Tariff, Volume 2 and enter the code and format for the goods described in Box 31 |
34(a) |
Country of origin |
Enter the country code for the country of origin of the goods. See Appendix C1 of the UK integrated tariff |
36 |
Preference |
Enter three-digit code applicable to preference rate claimed. Where normal tariff arrangements apply (no preference certificate) enter ‘100’ |
37 |
Customs Procedure Code |
Enter one of the following codes providing the goods are for ‘home-use’: |
38 |
Net mass |
Enter weight of goods in kilograms |
42 |
Item price |
Enter the value of goods described in Box 31 in the currency shown in Box 22 |
Box 44 |
Additional Information |
Enter Additional Information Statement Code ‘MIB01’ |
47 |
Calculation of taxes |
Refer to Volume 3 Part 3 of the UK integrated tariff |
48 |
Deferred payment |
Insert your deferment account number if the charges are to be paid through your deferment account. |
54 |
Place, date, signature and name of declarant/representative |
Enter code for (air)port and today’s date. Sign your declaration and print your name showing your status as declarant (director, partner and so on) |
8. How to complete your Customs Declaration for Exports
8.1 Full Export Declaration – Form C88 (2 and 3)
Box Number |
Description |
Action Required |
|---|---|---|
1 (1) |
Declaration type |
Enter the following as appropriate: |
1 (2) |
Declaration code |
A – full declaration – goods arrived |
2 (1) |
Consignor identity |
Enter GB and TURN or UNREG |
2 (2) |
Consignor name and address |
Enter full name and address of the consignor |
3 |
Forms |
If continuation sheets are not used, box should be left blank. Otherwise, enter number of sets being used that is if there is one declaration with one continuation sheet; enter 1/2 on Form C88/SAD itself and 2/2 on continuation sheet |
5 |
Items |
Enter total number of items declared on Form C88/SAD and C88/SAD continuation sheets |
6 |
Total packages |
Enter total number of packages |
7 |
Reference number |
The use of this box is optional |
8 (1) |
Consignee identity |
The consignee identity should be supplied if known. The identity of a consignee is made up of the country code of the issuing country and the identity reference allocated by that country |
8 (2) |
Consignees name and address |
The name and address of the final recipient of goods in the 3rd Country |
14 (1) |
Declarant/ Representative |
Enter the code for representation: |
14 (2) |
Declarant identity |
Enter either: GB and TURN or if GB TURN not held, enter - GBPR. |
14 (3) |
Declarant name and address |
If identity is GBPR, enter full name and address of the declarant. |
17a |
Country of destination code |
Enter code for country of ultimate destination |
21 (1) |
Nationality of active means of transport |
Enter transport nationality. |
21 (2) |
Identity of the active means of transport |
Enter transport identification |
25 |
Mode of transport at the border |
Enter the code for the mode of transport that will be used to exit the external border of the EU |
30 |
Location of goods |
This field has three parts: |
31 (1) |
Goods description |
Enter a brief description of the goods |
3 1(2) |
Package marks, number and kind |
Identify the packaging that holds the packaging that immediately surrounds the goods from Appendix C8 of the UK integrated tariff |
31 (3) |
Container number |
Leave blank |
32 |
Item number |
Only to be completed if more than one item declared on Form C88/SAD and C88/SAD continuation sheets |
33 |
Commodity code |
Consult the Tariff, Volume 2 and enter the code for the goods described in Box 31 (1) |
37 |
Customs Procedure Code |
Enter the appropriate code. See Volume 3 Appendix E3 of the UK integrated tariff |
38 |
Net Mass |
Enter weight of goods in kilograms |
41 |
Supplementary Units |
For advice on how to complete this box you should consult the export officer at the (air)port |
44 |
Additional Information |
Enter Additional Information Statement Code ‘MIB01’ |
46 |
Statistical value |
Consult the Tariff Volume 3, Part 4A for advice on how the value of the goods is calculated |
47 |
Calculation of taxes |
Applies to CAP goods only, refer to UK integrated tariff |
54 |
Place and date |
Enter the place and date of the declaration followed by the signature of the person completing the form. The signature should be followed by the declarant’s name and status |
8.2 Low Value Goods Export Procedure
This is a simplified procedure for single consignments of goods which:
- have a total value of less than £600; and
- weigh less than 1000kg; and
- are not dutiable or restricted.
For this procedure, only a simplified pre-shipment declaration is required. You may lodge a partly completed Form C88/SAD copy 2 and 3 in which the following boxes must be completed:
Box Number |
Description |
Action Required |
|---|---|---|
2 (1) |
Consignor identity |
Enter GB and TURN or UNREG |
2 (2) |
Consignor name and address |
Enter full name and address of the consignor |
8 (1) |
Consignee identity |
Enter consignee identity if known. (This is a combination of the country code for the issuing country and an identity reference allocated by that country) |
8 (2) |
Consignees name and address |
The Name and Address of the final recipient of the goods in the 3rd Country |
14 (1) |
Declarant/ Representative |
Enter the code for representation: |
14 (2) |
Declarant identity |
Enter either: GB and TURN or if GB TURN not held, enter - GBPR. |
14 (3) |
Declarant name and address |
If identity is GBPR, enter full name and address of consignee. |
17a |
Country of destination code |
Enter code for country of ultimate destination |
30 |
Location of goods |
This field has three parts: |
31 (1) |
Goods description |
Enter a brief description of the goods |
31 (2) |
Package marks, number and kind |
Identify the packaging that holds the packaging that immediately surrounds the goods from Appendix C8 of the UK integrated tariff |
31 (3) |
Container number |
Leave blank |
37 |
Customs Procedure Code |
10 00 097 |
44 |
Additional Information |
Enter Additional Information Statement Code ‘MIB01’ |
54 |
Place and date |
Enter the place and date of the declaration followed by the signature of the person completing the form. The signature should be followed by the declarant’s name and status |
8.3 Non-statistical procedure
This procedure applies to certain goods that are of no statistical interest to us because they are not required for the Overseas Trade Statistics. However a Customs declaration is required for Merchandise in Baggage as these types of goods are for commercial or business use.
Non-statistical procedures cannot be used for dutiable or restricted goods; for all other goods a simplified Form C88/SAD (copy 2) is required. The boxes that need to be completed are identical to the ones for the low value declaration in paragraph 8.2 except for the following:
Box Number |
Customs Procedure Code |
Restriction |
|---|---|---|
Box 37 |
CPC – 10 00 098 |
You cannot use the special CPC if the goods are also dutiable and restricted |
If the goods are dutiable or restricted, you will need to complete a full export declaration.
9. Glossary
Term |
Description |
|---|---|
ATA carnet |
Stands for ‘Admission Temporaire - Temporary Admission’. The carnets are multi-sheet documents issued by Chamber of Commerce, with the backing of an international guarantee chain, to facilitate the temporary export and re-import of all kinds of goods |
CAP |
Common Agricultural Policy |
CT |
Community/Common Transit |
C88 |
See SAD |
EFTA |
The European Free Trade Association. Member countries are Iceland, Norway, Switzerland and Liechtenstein |
EC/EU |
The European Community: Member States are Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom |
NCTS |
National Computerised Transit System |
Pre-shipment declaration |
A full statistical Customs declaration presented to Customs with the goods |
SAD |
Single Administrative Document. In its full 8-copy format it is used as a combined export, CT and import document. Copy 2 of the document is the export statistical declaration. Copy 3 is the exporter’s copy and will be authenticated by customs. The exporter retains it unless it is required to be presented with the goods at the EU frontier if the goods are exported via other Member States. If CT procedures are used, copies 4 and 5 of the SAD must be presented with the goods at the office of destination. For imports copy 6 is a copy for the country of destination, copy 7 is a statistical copy for the country of destination and copy 8 is the consignees copy In the UK this Form is known as the C88 |
Special territories |
Aland Islands; Canary Islands; Channel Islands; French Overseas Departments of Guadeloupe, French Guiana, Martinique and Reunion; Mount Athos, also known as Agion Poros |
Tariff |
HM Revenue & Customs Integrated Tariff of the United Kingdom. It is in 3 volumes. Volume 1 – General Information. |
Third country |
Any country or territory that is not part of the EU |
UK |
Great Britain and Northern Ireland. It does not include the Isle of Man or the Channel Islands, but for VAT purposes the Isle of Man is treated as part of the UK |
Do you have any comments?
We would be pleased to receive any comments or suggestions you may have about this notice. Please write to:
HM Revenue & Customs
Customs and International
6th Floor North
Portcullis House
27 Victoria Avenue
Southend on Sea
Essex SS2 6AL
Please note this address is not for general enquiries. You should ring our advice service about those.
If you have a complaint or suggestion
If you have a complaint please try to resolve it on the spot with our officer. If you are unable to do so, or have a suggestion about how we can improve our service, you should contact one of our Regional Complaints Units. You will find the telephone number under ‘Revenue & Customs' or under 'Customs and Excise' in your local telephone book. Ask for a copy of our factsheet ‘Complaints and putting things right’. You will find further information on our website at www.hmrc.gov.uk
If we are unable to resolve your complaint to your satisfaction you can ask the Adjudicator to look into it. The Adjudicator, whose services are free, is a fair and unbiased referee whose recommendations are independent of HM Revenue & Customs.
You can contact the Adjudicator at:
The Adjudicator’s Office
Eighth Floor
Euston Tower
286 Euston Road
London
NW1 3US
Phone: 0330 057 1111
Fax: 0300 057 1212
E-mail: adjudicators@gtnet.gov.uk
Internet: http://www.adjudicatorsoffice.gov.uk/
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