Importing, Exporting and UK Customs
Buying goods from abroad, sending a parcel overseas or trading internationally can involve customs paperwork and extra charges. This page helps you find the right official guidance before goods are bought, sent or transported.
Choose the guidance that matches your situation
Different rules apply to:
- Online purchases and parcels received from abroad.
- Gifts sent between individuals.
- Goods brought home after travelling.
- Goods imported or exported for a business.
- Goods moved to or from Northern Ireland.
- Goods brought in temporarily or returned overseas.
Check the route, purpose and type of goods before arranging delivery.
Buying online from abroad
The advertised price may not be the final cost. Depending on the goods and where they are sent from, you may need to pay VAT, Customs Duty, Excise Duty or a delivery company’s handling fee.
Before ordering, ask the seller whether UK taxes and customs charges are included and who will pay any charges collected on arrival.
The rules differ between Great Britain and Northern Ireland.
Receiving gifts from overseas
Calling a parcel a gift does not automatically make it tax-free.
For customs purposes, a qualifying gift must meet specific conditions, including being sent between private individuals and not being paid for by someone in the UK. Buying an item from an overseas shop for another person does not make it a qualifying customs gift.
Check the current value limits and any special rules before sending.
Check import VAT and Customs Duty on gifts (opens in a new tab)Bringing goods home after travelling
Personal allowances may apply to goods for your own use or gifts. The allowance depends on your journey and whether you arrive in Great Britain or Northern Ireland.
You must declare goods when required, including goods above your allowance and banned or restricted items. Personal allowances do not cover goods brought in to sell or use in a business.
Check rules for bringing goods into the UK (opens in a new tab)Importing goods for a business
Importing means bringing goods into the country. Before arranging a business shipment, check:
- Whether you need an EORI customs identification number.
- The correct commodity code for the goods.
- Their customs value and applicable taxes or duties.
- Whether a licence, certificate or inspection is required.
- Who will transport the goods and submit declarations.
- Whether any duty reduction or relief is available.
A commodity code classifies the goods for customs purposes. The correct code helps determine the rules and charges that apply.
You can arrange customs work yourself or appoint someone to handle it.
Exporting goods from the UK
Exporting means sending goods to another country. Check both the UK’s export requirements and the receiving country’s import rules.
Before dispatch, confirm:
- Whether an EORI number is required.
- Whether the goods need licences or certificates.
- Who will make the customs declarations.
- Whether the recipient can legally receive the goods.
- Who will pay destination taxes, duties and delivery charges.
This guide also directs visitors to separate guidance for postal shipments, temporary exports and other situations.
Sending personal parcels overseas
Before posting, check the destination country’s restrictions and your delivery provider’s requirements.
Describe the contents accurately and use their genuine value. Tell the recipient whether they may face customs charges. Keep the receipt, tracking details and a copy of any declaration.
Do not assume an item is allowed overseas simply because it can be bought legally in the UK.
Northern Ireland
Northern Ireland has specific arrangements. Do not assume the same process applies to every movement between Great Britain, Northern Ireland, the EU and other countries.
Start with the official importing or exporting guide and select the guidance for your route. Some movements may require an EORI number beginning with XI.
Restricted goods and special requirements
Some goods need extra checks or permission, including certain foods, animal products, plants and controlled goods.
Check the requirements before paying for goods or booking transport. The official importing and exporting guides link to the relevant product rules.
Delayed parcels or unexpected charges
If a shipment is delayed or a charge is unclear:
- Contact the delivery company through its official website or app.
- Ask what information or payment is outstanding.
- Request a breakdown of tax, duty and handling fees.
- Keep your invoice, tracking number and correspondence.
- Check official guidance before disputing a customs charge.
If you receive an unexpected payment message, verify it independently with the delivery company before paying.
Official customs information and help
These official pages provide routes to guidance on declarations, charges, repayments and seized goods.
Before you buy or send
Check the goods, route, paperwork and total cost first. Keep clear records and agree who is responsible for declarations and charges.
Sixpence Support UK provides general information and links to official guidance. Check the current rules for your shipment before acting.