HMRC has published two new sets of guidance for international post users and importing merchandise in baggage. The changes are mainly due to Brexit.
International post users
HMRC has published new guidance for international post users.
The notice explains what happens when a business imports or exports goods by post through Royal Mail or Parcelforce Worldwide.
The arrangements set out in the notice do not apply when a full declaration on a single administrative document (SAD – Form C88) is required.
The information about sending a package overseas has been updated. This relates to the new need to compete a customs declaration for goods sent to the EU.
Bringing commercial goods into Great Britain in baggage
The guidance covers commercial goods (also known as Merchandise in Baggage) which will be used, or sold by a business, where:
- a commercial transport operator does not carry them for a business
- a person has travelled to GB carrying goods either:
- in accompanied baggage
- in a small vehicle that can carry up to no more than 9 people and weighing 3.5 tonnes or less
A person must declare all commercial goods. There is no duty-free allowance for goods brought into GB to sell or use in a business.
My guide to importing and exporting post Brexit here.