HMRC has updated its guidance Bringing commercial goods into Great Britain in your baggage to add information on how businesses can make a simple online declaration when importing goods into Great Britain. The online declaration can be made in the five days prior to arriving with the goods. VAT will have to be paid but duty is not required to be paid if both the following apply:
the goods meet the rules of origin under the UK-EU or other UK free trade agreements; and
the relevant documentation certifies that the goods meet these rules.
If businesses are bringing in mixed consignment goods, the zero duty will only apply to the portion of goods that meets the rules of origin.
HMRC has updated its guidance Bringing commercial goods into Great Britain in your baggage to add information on how businesses can make a simple online declaration when importing goods into Great Britain. The online declaration can be made in the five days prior to arriving with the goods. VAT will have to be paid but duty is not required to be paid if both the following apply:
the goods meet the rules of origin under the UK-EU or other UK free trade agreements; and
the relevant documentation certifies that the goods meet these rules.
If businesses are bringing in mixed consignment goods, the zero duty will only apply to the portion of goods that meets the rules of origin.
