2012 Budget Impact: Importing through Royal Mail?

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Notice 143 has been updated to reflect changes to Low Value Consignment Relief (LVCR) on goods sent to the UK from the Channel Islands as announced in the Budget 2012, and clarifies the role performed by the Border Force in the Customs clearance of postal imports.

Notice 143 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. 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.

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.

For more information please view the Royal Mail website or phone Royal Mail Customer Services on 08457 740 740.