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Be Sure To Get Customs Declarations Right On Your Christmas Parcels

With the countdown to Christmas now in full swing

, it's timely to consider the requirements which need to be fulfilled to ensure that presents and other festive parcels have a trouble-free journey to their destination.

In recent years, increasing numbers of people have opted to do at least some of their Christmas shopping abroad, and then either post them overseas, or bring them back into the country themselves.

Either way, the UK Border Agency stresses that the person importing the goods, or the recipient, are responsible for ensuring that all items have to be correctly described, and their value properly stated, to avoid falling foul of import regulations, and the prospect, at the very least, of having parcels delayed.

The agency says that either the sender themselves, or the international delivery company acting as their agent, must be sure to fully complete a CN22 or CN23 customs declaration form. This includes an obligation on the part of the sender to state accurately the value of the goods being shipped.


Customs officials are especially on the lookout around Christmas time for counterfeit goods, or those which are otherwise illegal to bring into the UK. The Border Agency's advice is that, if a product or offer from abroad looks too good to be true, then it probably is.

A clear annotation of all goods being sent overseas must be included on the package, along with who they are intended for, and their value.

The threshold under which the recipient has to pay VAT on anything they receive by international parcel delivery is also a fairly low 40, and the Border Agency has the right to check that any items are as described, and their stated value is accurate.

For goods brought into the UK from overseas, the limit above which tax and duty must be paid is even lower just 15. So proof must be included with all items that any duty which applies has been paid before entry into the country.

Exceptions to these rules are few, but include books or sheet music, original paintings, children's clothing and shoes, and antiques of more than 100 years old but even here, some VAT or customs duty could be payable, so it is a must to check beforehand.

These rules may sound onerous, but customs officers are obliged to make sure that the right duty is paid on all goods, and the Border Agency, or a parcel delivery company, can help clear up any uncertainty.

by: Alan Trotter
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