Information on customs reliefs for low-value gifts, multiple low-value parcels on one declaration and online market place (OMP) use of Bulk Import Reduced Data Set (BIRDS), and non-commercial goods with a value between £39 - £630 imported into Great Britain.
To claim the customs levy reliefs available, the appropriate customs procedure code (CPC) must be declared on the Single Administrative Document (SAD) also known as a C88, and in the case of BIRDS, HMRC authorisation must be obtained.
Gifts with a value up to £39
Gifts with a value of up to £39 intended for personal or family use may be sent to GB without incurring any duty or import VAT. The appropriate customs procedure code (CPC) to use to circumvent customs levies is 43 00 C08. This may be applied to:
single item consignments with a value of no more than £39
multi-item consignments to one consignee up to a limit of £39 in value, with levies paid on any additional items, the value cannot be split.
multi-item consignments to several separate consignees up to a limit of £39 in valu per consignee with charges being paid on any additional items, again no splitting up of item values.
Where goods of different commodity codes are involved, the code of the goods subject to the highest level of duty can be used.
If the package exceeds the limit of the concession, import VAT is payable on the full value of the goods.
Personal consignments with a value of up to £135
Personal consignments with a value of up to £135 may be sent to the UK without incurring duty, import VAT will be liable at the standard rate of 20%. The consignment must be dispatched direct from a third country to qualify for the relief. To claim duty relief the CPC code 40 00 004 must be used.
Where several items are in a single consignment, enter the commodity code for the item with the highest value.
This CPC code cannot be used for prohibited goods subject to restrictions or excise goods.
Bulk Import Reduced Data Set (BIRDS)
Consignments with an intrinsic value of up to £135 excluding freight and insurance, that are not subject to customs, excise duty, or prohibitions, sold on a commercial basis most likely in a Business-to-Consumer (B2C) transaction may make use of the Bulk Import Reduced Data Set (BIRDS) facility to declare two or more low value parcels in a single import declaration.
To use this facility the CPC code 40 00 003 must be applied.
Use of this procedures provides import VAT relief, and enables a reduced data set
The Online Marketplace (OMP) / third country e-commerce trader must register with HMRC to charge supply VAT at the point of sale.
The third country trader must pay supply VAT to HMRC
The trader must apply to HMRC for access to use BIRDS, or use the BIRDS facility of an agent.
The single bulked entry must be supported by an electronic manifest identifying the individual items in the consignment and their final delivery address with sufficient detail for customs control purposes.
Further information on use of this customs authorisation is available from: apply to import multiple low value parcels on one declaration
Personal goods with a value between £39 (£135) - £630
For items for personal or family use sent to non-commercial individuals in the UK with a value between £39 - £630, if duty is liable this may be calculated at a flat rate of 2.5% ad valorem. To claim this relief, the CPC code 40 000 C08 must be used. It is advisable to use the CPC code 40 00 004 for goods with a value between £39 - £135 to claim full duty relief.
If multi-item consigments, the total value of the goods addressed to each consignee must be no more than £630 and all packings individually must be no more than £630.
The customs agent must complete the declaration with the appropriate DTY override.
For all of the above procedures, if the consignment is being sent on a non-commercial basis to individuals, full details must be provided as consignee, and GBPR may be used instead of an Economic Operator Registration Identification number.
For further information, and set up a customs clearance account, please contact our team on customs@alineacustoms.com