HM Revenue & Customs
HM Revenue & Customs clearance (UK, Jersey, Isle of Man & International)
UK import VAT is payable on each packet or parcel containing a gift with a value over £40.
Import VAT will be levied on the postage cost in line with UK policy.
- LVCR Update
- LVCR has been removed.
For any packets or parcels sent anywhere beyond the Bailiwick of Guernsey, you need to complete and affix a customs label, together with the required import documentation, to specifically identify the contents. General descriptions like 'gift' or 'present' are not acceptable.
We recommend you take a look at HM Revenue and Customs - A guide for international post users if you want more information.
- Top tips
- Don't understate the value of your goods to avoid paying Import VAT. If they are damaged or lost you will only be able to claim the value of the item as set out on the customs form.
- If you send items for repair or for valuation to the UK, enclose copies of any invoices or letters relating to the item inside the package. You will not be charged VAT on the items being imported into the UK if you can prove they are coming into the UK for repair/valuation. However all repair / valuations are subject to HMRC clearance procedures. Therefore the intended recipient should expect to receive a C88A form from Customs, this form must be completed and returned to Customs before the item is released for delivery.
- If you don't prepay the VAT you risk delaying the goods while they pass through customs. By paying the VAT you can keep delivery time to a minimum.
- If you send by Special Delivery you can pre-pay the VAT and the items will still get there the next working day.
- Using a Customs label
- This label needs to be completed, signed and affixed to the top left of your packet or parcel.
- You will need a CN22 form for packages with a value up to £270 or a CN23 form for anything over £270.
- Any postal item can be examined by Customs authorities in the destination country, however this does not usually apply to letters and packets containing documents.
- When sending dutiable goods by letter or parcel post to the UK the ideal way to prevent the recipient being charged on certain items is to pre-pay import VAT at the current rate.
- Pre-payment for any item up to £2,000 in value can be made at the time of posting at any of our retail branches.
- Pre-payment of import VAT for Special Delivery