Introduction
We’ve entered the summer vacation season, and in light of recent changes to travel guidelines, we’d like to remind you of the new rules that took effect on the 1st of Jan this year. Whether you’re travelling between the UK and the EU for business or pleasure, you’ll need to be aware of new procedures. Along with COVID-19 passport and insurance requirements for visitors to the EU, new laws apply to you if you bring products for personal use, carry goods for business purposes, or carry large sums of cash. We have compiled a list of top scenarios to help you understand, plan and make your journeys seamless.
Case 1: James travels to the EU regularly for work and brings products with him; what does he need to do?
If James is leaving the United Kingdom (England, Scotland, and Wales) with commercial products in his luggage or a small car, he must declare those products before his departure by one of the following methods:
- a full export declaration
- a simple online declaration
- verbal declaration via the ‘goods to declare’ channel or via the red point phone at the customs area of a port or airport
- declaration by conduct (not available if you carry commercial excise goods of any value).
Before leaving the United Kingdom, James must submit a complete customs declaration if the goods he is transporting are worth more than £1,500, weigh more than 1,000kg, or are excise (alcohol, tobacco, or fuel) or regulated goods (for example, toxic chemicals, firearms).
Suppose the items do not fulfil these conditions. In that case, James may submit a simple online declaration five days before departure, or make an oral declaration to Border Force agents, or submit a “declaration by conduct”.
For commercial products imported into the UK, the same thresholds and types of declarations apply; however, if James does not complete an import declaration, he will be unable to account for import VAT on his VAT return.
Case 2: Anna is travelling to Paris and Rome this summer. Will she be able to bring products back to the United Kingdom without having to pay tax and VAT?
If the goods are for personal use or if Anna is giving those as a gift, she is exempt from paying UK VAT or duty on items she brings into the country from the EU.
The amount of goods you are permitted to bring into the country is referred to as the ‘personal allowance.’
The personal allowance regulations apply regardless of whether Anna purchased the things from a shop on a high street or a duty-free shop at an airport in the country she visited.
HMRC has developed an online declaration service to verify personal allowances; Anna can use this tool to determine whether or not she owes any tax or duties and pays any tax that may incur.
Case 3: Olivia often travelled in and out of Great Britain with cash. What does she need to know about travelling with money after the 1st of Jan 2021?
If Olivia is leaving or entering the United Kingdom with cash worth more than £10,000, she is required to disclose it to UK customs authorities.
Additionally, she must make a declaration if she is carrying more than £10,000 from Great Britain to Northern Ireland. However, if she is carrying cash from Northern Ireland to Great Britain, she is not required to declare the amount.
She must declare all cash three days before she departs on her trip. She can use the following link on the HMRC website to declare the money.
For further information about planning your trips to the EU, including the latest information on coronavirus, safety and security, entrance requirements, and travel warnings, please use the following link.
