UNITED KINGDOM 

PROHIBITED AND RESTRICTED GOODS

Moving to UK

Controlled drugs such as opium, heroin, cocaine, morphine, cannabis, amphetamines, barbiturates and LSD. Firearms (including gas pistols, electric shock batons and similar weapons), ammunition and explosives (including fireworks and toy caps).  Indecent or obscene video tapes, films, books, magazines, laser discs, computer disks and other articles.  Horror comics, flick knives, counterfeit currency, radio transmitters (walkie-talkies, Citizen Band Radios, Mobile phones etc) not approved for use in the U.K., meat and poultry; many other animal products.  Plants, parts thereof and plant produce including trees and shrubs, soil, potatoes and certain other vegetables, fruit, bulbs and seeds.  Most animals and birds, whether alive or dead (e.g. stuffed) certain articles derived from protected species including fur skins, ivory, reptile leather and goods made from them.

CUSTOMS REGULATIONS 

HOUSEHOLD EFFECTS

Household and personal effects are allowed into the United Kingdom free of Customs duty and VAT if they have been in the owner's use and possession in their normal home abroad for at least six months and providing they are solely for the owner's use in the United Kingdom.

The owner must have taken up residence in the United Kingdom or be in the immediate process of doing so. The property must be imported within twelve months of the owner's transfer of residence.

The Customs form C3 must be completed by the owner and submitted together with a packing list in English. In the case of recent purchases or new items, invoices may be required by Customs and Excise. All wines, spirits, tobacco, cigars, perfumes, toilet waters and any goods which have been owned and used for less than six months must be declared and are subject to Customs duty and VAT.

PRIVATE MOTOR VEHICLES

Most private vehicles can be imported free of duty for a period of less than six months. For periods in excess of six months, importation is free if:

�         The owner is moving their normal home to the U.K. and has lived for more than twelve months outside the E.C.

�         The vehicle has been possessed and used in their normal home outside the E.C. for at least six months before it is shipped and documentary evidence of this must be produced to Customs.

�         The vehicle was not obtained under a duty/tax-free scheme (except for Diplomats and members of some government organisations).

�         The owner must keep the vehicle for their own personal use and not sell, lend, hire out or otherwise dispose of the vehicle in the U.K. within twelve months of the importation unless authority is obtained from Customs.

�         * A separate customs form is required for a motor vehicle *

INHERITED GOODS

Inherited goods may be imported duty free where the inheritor is a resident of the United Kingdom and the goods were not used by the deceased for trade or business purposes. The necessary documents for clearance must be submitted to Customs and Excise well in advance of the arrival of the shipment and goods should not be dispatched to the United Kingdom until Customs and Excise have given permission for duty free entry. Ask for information prior to dispatching the shipment and the appropriate forms will be sent to you.

ANTIQUES

Items over 100 years of age, for which evidence of the date of manufacture can be produced, are not liable to duty. The owner must declare the age and value of the goods in advance of importation to the satisfaction of Customs and Excise. Evidence from the supplier is usually sufficient. If this is not available, evidence from a recognised antique authority in the form of a Certificate of Antiquity should be supplied.

Important: This information is intended for general guidance and all T.I.M.N. members are entitled to reproduce this information and any contributions are welcomed.  T.I.M.N. cannot however take responsibility for any errors or omissions or for any loss or damage that may occur from its use.  As such it is advisable to contact the nearest customs office for United Kingdom for full and current information prior to importation.