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Content:

- Merchandise in Baggage
- Bringing goods in to Great Britain in your baggage or vehicle
- Duties and VAT
- More information from HMRC on other scenarios

Page updated : 7 Jan 21


Merchandise in Baggage

Merchandise in Baggage (MIB) is where you are carrying commercial goods in your accompanied baggage (on a flight, ferry etc.) rather than the commercial transport operator carrying them for you (i.e. the goods are not recorded on the ship, train or aircraft manifest as freight).

It does not include :

  • goods for personal use 
  • items meant as personal gifts.

You will require customs declaration in order to move goods identified as Merchandise in Baggage:

  • in and out of the UK
  • from Great Britain to Northern Ireland

In general, no customs declarations will be required for MIB movements from Northern Ireland to Great Britain, however, under specific circumstances an export declaration may be required.


Bringing goods in to Great Britain in your baggage or vehicle

If you carry non-controlled commercial goods in your accompanied luggage, or in a small motor vehicle, you will need to make a customs declaration.

There are two options for declaring these goods:

  1. Where the goods are below £1,500 in value and 1,000kgs in weight (excluding controlled and excise goods), declare the goods via the simplified online declaration
    or 
    declare the goods via the red channel and make an oral declaration to HMRC.

  2. Where the goods are above the value and weight thresholds and/or subject to controls or excise, submit a full declaration via a freight agent (which will require an intermediary) 
    or 
    declare the goods via the red channel and make an oral declaration to HMRC.

How to make a simplified declaration

This is done online via HMRC’s website -  Declare commercial goods you're bringing into GB in your accompanied baggage or small vehicle

In order to make the simple declaration, University staff will require the:

  • University’s EORI
  • Weight of the goods
  • Value of the goods
  • Status on the non-controlled nature of the goods
  • Status on the non-excisable nature of the goods
Guidance states that a simple declaration should be made 5 days before arrival, but in the event this is not possible, the fallback position would be to declare the goods via the red channel and make an oral declaration to HMRC. 

Where duties and VAT are owing, the goods will not be customs cleared until the University employee remits payment (on behalf of the University) to HMRC.


More information available from HMRC on other scenarios

 

CORONAVIRUS/COVID-19
FOR STAFF

Please see our CORONAVIRUS/COVID-19 Assistance pages for help with areas of Finance during the current situation.

UFS issued communications and the University website also contain information on this topic

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