Export to United Kingdom

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International Resource Center

United Kingdom Country Profile

* Country Information
* Trade Group Member
* General Import Clearance Information
* United Kingdom Import Prohibitions
* General Import Restrictions
* United Kingdom Import Restrictions
* Special Import Provisions
o Personal Effects
o Samples
o Gifts
* Standards
* General Export Clearance Information
* United Kingdom Export Prohibitions
* General Export Restrictions
* United Kingdom Export Restrictions
* Regulatory Contact Information

Country Information
Capital: London
Population: 60,776,238 (July 2007 est.)
Language: English
Weights and Measures: Metric
Currency: British Pound Sterling
100 Pence equal 1 Pound Sterling
Time Zone Operates on Greenwich Mean Time (GMT)
Daylight Savings Time is observed April through October (plus 1 hour).
United Kingdom GMT 0:00 (Western European Time - WET)



Trade Group Member

European Union Member Since 1973, allowing for the free movement of goods between the United Kingdom (England, Scotland, Wales & Northern Ireland) and the other Member States: Austria, Belgium, Denmark, Finland, France, Germany, Greece, (Southern) Ireland, Italy, Luxembourg, Netherlands, Portugal, Sweden and Spain.

ACP, African Caribbean and Pacific States provide duty-free/reduced rates of duty for qualifying products originating in these countries.

CAC, Central and Southern American Countries receiving special coverage for agricultural products provide duty-free/reduced rates of duty for qualifying products originating in these countries.

EFTA, European Free Trade Association provides duty-free/reduced rates of duty for qualifying products originating in these countries.

GSP, the General Systems of Preference provides duty-free/reduced rates of duty for qualifying products originating in these countries.

LDDC, the Least Developed Developing Countries provide duty-free/reduced rates of duty for qualifying products originating in these countries.

OCP, the Other Countries and Territories provide duty-free/reduced rates of duty for qualifying products originating in these countries.

CITES, the Convention on International Trade in Endangered Species of wild fauna and flora provides for the seizure of shipments prohibited under this agreement and the assessment of fines.






General Import Clearance Information

Clearance Process
When imported goods arrive to the location of unloading, the goods must be 'presented' to customs by the person who brought them into the EC or the person who assumes responsibility for their onward carriage (this includes
Freight and Air carriers, shipping and aircraft lines).

Goods can only be 'presented' to customs when they have actually arrived at the place of unloading

Goods may be presented by :

using an approved computerised trade inventory system linked to customs or lodging a Form C1600A at the designated customs office. After presentation the goods must be covered by a summary declaration containing the information needed to identify the goods. In the UK the prescribed form of summary declaration is Form C1600 however, Customs may accept commercial documents or computer records if they contain the necessary details. Acceptable Commercial documents are:

bills of lading

air way-bills

container manifests

load listsmanifests

consignment records (on computerised inventory systems)

All goods exported from or imported into the UK from non-member state of the EC must be declared to Customs. When goods are imported it is the responsibility of the importer or his authorized agent to declare them to customs. In most cases a Single Administrative Document (SAD) is used for this purpose.A Single Administrative Document (SAD) is a customs document that you are required to complete, whether exporting, importing or transporting 'goods in transit' in countries in the European Union, the European Free Trade Area (Switzerland, Liechtenstein, Norway and Iceland) and the Visegrad group (Poland, Hungary, the Czech Republic and Slovakia). It is designed to standardize customs entry procedures and is in fact used by many countries through out the world.

Working with Customs officials throughout the world, FedEx has developed innovative technology to eliminate many paperwork-handling steps and expedite the movement of international shipments. This is the FedEx Expressclear electronic Customs clearance system. Starting at the origin, state-of-the-art technology allows the processing of shipment paperwork and electronic transmission of documents to the designated FedEx hub and destination clearance location. The Expressclear system also keeps a database of regulatory information which includes importers numbers, broker designation, corporate contact names and telephone numbers. At a FedEx hub, international shipments are sorted, scanned and loaded onto an international flight. Vital shipment information is keyed into a worldwide manifest database, which is linked to computer systems operated by brokers and Customs officials in many countries. Even before the plane has taken off, or while it is in the air, Customs agents and brokers at the destination airport of entry can begin examining shipping manifests, querying air waybill data if they need more details, assessing duties and taxes and selecting which shipments they wish to examine. By the time the plane arrives at his destination, many packages have already been cleared by Customs. As the plane is unloaded, the Expressclear system identifies packages to be examined and prints "cleared" Customs labels for all others. Cleared shipments can be transferred to trucks for immediate delivery. International shipments are scanned at all key points throughout the process and allows for up-to-date status reports including when Customs clearance is obtained.







Document Requirements
Bills of Lading - No special regulations

Consular Invoices - None

Certificates of Origin - Certificates of Origin are required for the importation of any Textile products. Exceptions include mutilated samples, luggage made up of textile materials, Canvas bags, Gifts, Personal Effects.

Commercial Invoices - Invoices are required for all shipments with a value exceeding 18 pounds Sterling. Invoices should show freight, insurance and similar charges as separate items when applicable, regardless of the INCOTERM used on the transaction.

Dangerous Goods Certification - Some goods will in addition to the standard documentation noted above, may require DG certification. IE: Perfumes, Liquor, Chemicals, etc.

C3 - This form applies to the importation of qualifying personal effects in order that tax relief may be claimed. It is used in the following circumstances:

* private individuals moving home to the United Kingdom
* moving for the purpose of marriage to the United Kingdom
* foreign students engaged in a study program in the United Kingdom

C2 - This form applies to the importation of qualifying personal effects in order that tax relief may be claimed. It is used in the following circumstances:

* Foreign military personal temporarily moving home to the United Kingdom on assignment

Valuation Declaration and General Valuation Statement (GVS)

Required for import on any taxable shipment where the customs value exceeds 6,500 Pounds Sterling. There are three different valuation declarations. The first is form C105A which is to be used by an Importer that is unrelated to the Seller and for which the transaction value qualifies to be used for duty purposes. The second is the form C105B which is used for transactions between related parties as well as where the declared value does not qualify as the value to be used for duty purposes. The third form C109 which is a general valuation statement and can be used to provide valuation information that is lodged with customs avoiding the need to have to complete either 105A or B for each importation. Individual C109 forms are required from the importer for each supplier they have and are useful to importers of large quantities.

All documents presented for use in customs clearance processing should be prepared in English, to avoid delays and expedite clearance processing.



Customs Valuation
Valuation for Ad Valorem customs duty purposes

The methods of assessing value to be declared on import entries of goods subject to ad valorem duty are laid down in EC Regulations 2913/92,2454/93 and 1762/95. This value is arrived at by applying one of the methods listed below, in the sequence shown. However at the importer's request, the order of application of Methods 4 and 5 can be reversed.

Valuation Method 1- the transaction value of the imported goods (the price paid or payable for these goods)

Valuation Method 2- the transaction value of identical goods; (i.e..e. goods which are the same in all respects including physical characteristics, quality and reputation)

Valuation Method 3- the transaction value of similar goods; (i.e..e. goods which have like characteristics and component materials which enable them to perform the same functions)

Valuation Method 4-the deductive method (the value of identical similar goods in the EC)

Valuation Method 5-the computed value (the value based on the built-up cost of the imported goods)

Valuation Method 6-the fall back method (the value based on reasonable means constituent with valuation principles)



Import Duties
Most goods imported are subject to Ad Valorem Duty and Value Added Tax. Rates of duty vary and are based on the commodity type and country of origin. Duty is based on the cost of insurance and freight value

Antidumping
An anti-dumping duty (ADD) is a customs duty on imports providing a protection against the dumping of goods in the EC at prices substantially lower than the normal value. In most cases, this is the price which the foreign producer charges for comparable sales in the producer's own country. Each anti-dumping duty covers specified goods, originating in or exported from, named countries or exporters. Anti-dumping duty is chargeable in addition to , and independent of, any other duty to which the imported goods are liable.

Anti Dumping duties can be either provisional (imposed initially for 6 months and possibly extended for another 3 months) or definitive (imposed for 5 years with an option to review).



Excise Duties
Excisable Products

The following products imported are subject to additional excise duties.

1. Alcohol (Beer, Wine, Spirits, etc.)

2. Hydrocarbon Oils (Diesel, Petrol, etc.)

3. Tobacco Products (Cigarettes, Cigars, etc.)

Excisable products imported from other members states of the European Union will be subject to excise duty with the exception of alcohol which will also be liable for VAT, payable at the same time as the excise duty.

Excisable products imported from outside the European Union will be subject to regular custom duties, VAT & excise duty.

Additional Duties
Countervailing Duty

A countervailing duty is a customs duty on goods which have received government subsidies in the originating or exporting country. For customs purposes, it is treated in the same way as anti-dumping duty. It is possible to have both anti-dumping and countervailing duty on a product.


Other Additional Duties

There are additional duties charged above and beyond the normal duty rate, VAT and Excise taxes for certain commodities. Currently the UK does assess additional duties for Sugar, Sugar products and items containing sugar.

Import Taxes
Value Added Tax (VAT)

Most goods imported are subject to Value Added Tax. Value Added Tax is either zero, 5.0% (applicable specifically to antiques and original works of art) or 17.5% and is determined by the commodity type.Value Added Tax is payable on the sum of the cost, insurance, freight value plus the duty amount payable.

As a general rule, imported goods from non-EU countries (third countries) are subject to VAT at the same rate as applies to the sale within the State of similar goods.

The value of imported goods for the purpose of VAT is their value for customs purposes increased by:

1. The amount of any duty or other tax payable in relation to their importation (but not including VAT or Vehicle Registration Tax); and

2. Onward transportation costs to the place of final destination in the Community (if known at the time of importation).

Customs Fees

Examination Fees
Additional fees can be assessed on some commodities to cover the expense of performing the examinations and or testing required as a condition of the goods entry into the commerce of the UK. Their are specific examination fees for Animal Products which may affect such commodities as cosmetics, drugs and medicines.

Exchange Controls
There are no exchange controls.

Technical Barriers to Trade (TBT's)
Technical barriers or non-tariff barriers to trade as they are sometimes known, can cause many problems for exporters looking for new markets for their products. These barriers can be in the form of regulations, standards, testing and certification procedures. The World Trade Organization (WTO) Agreement on Technical Barriers to Trade tries to ensure that these barriers do not create unnecessary obstacles. To obtain further information on Technical Barriers to Trade as well as Notifications on technical regulations and conformity assessment procedures, go to the WTO website at http://www.WTO.org/English/tratop_e/tbt_e/tbt_e.htm.

Consular Fees
There are no consular fees.

Import Clearance Process
Customs clearance is generally done electronically through the "Direct Trader Input" (DTI) by the broker performing the clearance. Entry information is sent to the CHIEF (Customs Handling of Import and Export Freight) the central customs computer. There are four entry types used for clearance in the United Kingdom. The specific entry requirement is determined based on the shipment value, approved use, commodity type, and licensing or other controls and as well as reason for importation.



General Import Entry Types

* SAD (Single Administrative Document)
* SPIC (Simplified Procedure for Import Clearance)
* C21 Customs Clearance Request
* WRD (Warehouse Removal Declaration)
* SFD (Simplified Frontier Declaration)
* FSD (Final Supplementary Declaration)
* SDI (Supplementary Declaration for Imports)
* SDW (Supplementary Declaration for Customs Warehouse Removals)

There are four common entry types. The first entry type is a formal entry submitted on a C88 or SAD as it is otherwise known (Single Administrative Document). The secondary entry type is a Supplementary Declaration determined by the commodity. Third is an entry called a C21, which is used to clear documents as well as low value commodities on which tax will not be assessed. The fourth is known as a period entry, which can only be used by approved importers. (This is scheduled to discontinue in 2001).

When entry information is sent to CHIEF (Customs Handling of Import and Export Freight) the central customs computer will process the input data and send back a response to the agent giving the shipment a "routing". The routing is important as it determines how long it will take for the shipment to clear. There are three possible routings, Route 1,2 or 3. Shipments selected, as Route 1 will require formal examination of the documentation by a customs officer prior to release. Route 2 entries will require formal examination of both the paperwork as well as a physical examination of the contents of the shipment. Route 3 is an automatic clearance at the end of what is called a time out period. The time out period is a period afforded to customs to enable them to re-select or query an entry. This period varies from port to port as well as agent to agent. As a rough guide this period can vary from 1hr 40 minutes down to 15 minutes in some cases.

The following is a general guide to when each entry type may be used:

C21-Low value imports and documents valued up to 18.00 Pounds Sterling except for commodities subject to excise duty such as tobacco products, commodities having an alcohol or spirit content, hydrocarbon oils, etc.
C88 or SAD-Shipments valued 18.00 Pounds Sterling and upwards as well as any shipments below 600.00 Pounds Sterling being imported under a special regime, requiring controls or special documentation. Other shipments valued at 18.00-600.00 UKL may be entered under SPIC (Simplified Procedure for Import Clearance) but FedEx does not use this procedure.
Period Entry- Shipments being imported for approved users of the Period Entry Scheme. Broadly, under this scheme the importer produces a schedule of duty and tax on disk or tape. Approved users must account to customs fully for all imports during the previous calendar month at the end of each month.

Local Import Control Clearance
Certain approved importers, operate a clearance procedure known as "Local Import Control". Under the Local Import Control Procedure all shipments are released without delay following Customs preventative checks and the submission of a basic summary customs entry. The supplementary (formal) entry and accounting for taxes takes place at a later date. All supplementary entries for shipments customs cleared under Local Import Control Procedure must be completed and submitted to customs by the 4th day of the following calendar month. Clearance under certain customs regimes as well as commodities requiring specific documentation are not approved for clearance under the Local Import Control arrangements. These include the following:

1. Goods subject to import control: Commodities, whose movement is regulated by the requirements to provide an import license, import permit or certificate. This restriction applies to shipments requiring a CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) import permit, Certificate of Origin, etc.
2. Goods subject to immediate Accounting: Shipments being imported under any import regime whereby duty and tax is required to be placed on deposit such as temporary importation's. Under Local Import Control the supplementary declaration is made sometime after the release of the goods. Due to this factor it is not possible to meet the re-export requirements under this procedures.
3. Goods requiring specific document checks: Customs require certain additional documentation to be provided at the time of arrival for certain shipments (e.g. antique declarations). Shipments not eligible for Local Import Control will require formal entry, at the time of importation. These shipments may be subject to clearance delays.
4. Goods for importers who do not want their goods released under the Local Import Control Procedure.









United Kingdom Import Prohibitions

The following is a listing of commodities prohibited for entry into the United Kingdom:

* Flick and Gravity Knives; knives with blades that open automatically by operation of a spring device, or released by gravity or centrifugal force.
* Indecent or Obscene Material
* Offensive Weapons; belt buckle knives, death stars, throwing stars, and martial arts equipment, Pepper and similar sprays
* Asbestos
* Counterfeit coins and bank notes
* Counterfeit or pirated goods
* Goods bearing false origin statements
* Goods infringing a trade mark
* Goods infringing a copyright
* Lottery Material
* Prison made goods
* Stamps (fictitious) including dies and plates for manufacture
* Video senders; equipment capable of transmitting video images
* Animal Products
* Eggs
* Honey
* Hops & Hops Products
* Milk & Milk Products
* Straw
* Soil
* Investigational Drugs






General Import Restrictions

The following items are not acceptable for carriage to any international destinations unless otherwise indicated. (Additional restrictions may apply depending on destination. Various regulatory clearances in addition to customs clearance may be required for certain commodities, thereby extending the transit time.)

* APO/FPO addresses.

* C.O.D. shipments.

* Human corpses, human organs or body parts, human and animal embryos, or cremated or disinterred human remains.

* Explosives (Class 1.4 explosives are acceptable for carriage to Canada, Germany, Japan, Sweden, United Arab Emirates and United Kingdom. Note: United Arab Emirates only allows Class 1.4 explosives to be shipped hold- for- pick-up to the FedEx Express facility in Dubai.)

* Firearms, weaponry, and their parts (acceptable between the U.S. and Puerto Rico).

* Perishable foodstuffs and foods and beverages requiring refrigeration or other environmental control.

* Live animals (including insects) except via our Live Animal Desk (1.800.405.9052).

* Plants and plant material, including cut flowers (cut flowers are acceptable from the U.S. to selected points in Canada and from Colombia, Ecuador and the Netherlands to the U.S.).

* Lottery tickets and gambling devices where prohibited by local, state, provincial or national law.

* Money (coins, cash, currency, paper money and negotiable instruments equivalent to cash such as endorsed stocks, bonds and cash letters).

* Collectible coins and stamps.

* Pornographic and/or obscene material.

* Hazardous waste, including, but not limited to, used hypodermic needles or syringes or other medical waste.

* Shipments that may cause damage to, or delay of, equipment, personnel or other shipments.

* Shipments that require us to obtain any special license or permit for transportation, importation or exportation.

* Shipments whose carriage, importation or exportation is prohibited by any law, statute or regulation.

* Shipments with a declared value for customs in excess of that permitted for a specific destination.

* Dangerous goods except as permitted under the Dangerous Goods section of these terms and conditions.

* Processed or unprocessed dead animals, including insects and pets. Taxidermy-finished hunting trophies or completely processed (dried) specimens of whole animals or parts of animals are acceptable for shipment into the U.S.

* Packages that are wet, leaking or emit an odor of any kind.

* Wildlife products that require U.S. Fish and Wildlife Service export clearance by FedEx prior to exportation from the U.S.

* Shipments* being processed under:

Duty drawback claims unless advance arrangements are made.

Temporary Import Bonds - acceptable under the FedEx International Broker Select option, for initial import only.

U.S. State Department licenses.

Carnets.

U.S. Drug Enforcement Administration export permit.

Shipments destined to or being withdrawn from a Foreign Trade Zone.

Letters of Credit (however, shipments covered by a Letter of Credit calling for a "Courier Receipt" as defined by Article 25 of UCP 600 may move via FedEx International Priority).

Certificate of Registration shipments (CF4455).

Shipments moving into or out of Foreign Trade Zones or bonded warehouses.

*You may be able to ship these items via FedEx International Premium, FedEx International Express Freight (IXF), FedEx International Airport-to-Airport (ATA) or FedEx International Controlled Export. For information on FedEx International Premium, IXF and ITA, call FedEx Express Freight Services at 1.800.332.0807. For information on FedEx International Controlled Export, call International Customer Service at 1.800.247.4747or your local FedEx customer service representative.






United Kingdom Restrictions

The following is a listing of commodities that are restricted for entry into the United Kingdom:



* Certain Agricultural Products
* Drugs
* Explosives
* Rabies susceptible Animals
* Used Agricultural Machinery
* Animals, Birds and other Livestock
* Animal carcasses or products
* Animal pathogens and rabies virus
* Bees
* Birds
* Certain carcinogenic substances
* Chlorofluorocarbons (CFC's)
* Products subject to 'Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITIES)
* Cordless telephones (operating on frequencies greater than 853 Mhz)
* Cream and related products
* Eggs; birds and other
* Embryos; animal, birds and other
* Fish and Fish products
* Flours and meal of animal origin
* Hair and Wool
* Insects
* Molluscs
* Ova (Animal only)
* Ozone depleting substances
* Plant pests; bacteria, fungi, virus and cultures deemed destructive to agriculture and plants
* Plants; live plants, cuttings and including seeds for same
* Poultry
* Protein (Animal processed)
* Rabies virus
* Radiotelephonic transmitters
* Semen (Animal only)
* Soil (Peat)
* Spirits
* Whale products
* Wood; still having bark (unprocessed)
* Infectious Substance



The importation of food products containing meat or milk products for personal consumption is prohibited unless accompanied by the necessary documentation from the official veterinary services of the country of origin. Infant milk, infant food and special foods required for medical reasons can be imported under the condition that these products do not require refrigeration before opening, that they are packaged proprietary brand products for direct sale to the final consumer, and that the packaging is unbroken.




Special Import Provisions

Temporary Imports: Including Repaired Articles or Articles for Repair
Articles consigned for Temporary Import traveling under Carnets, goods for exhibition, goods for repair, goods for incorporation into other articles and goods importer for further processing and re-export are acceptable for importation into the United Kingdom. These articles require special processing and customs clearance, which are not handled under the express carrier operation commitments. Clearance delays could be experienced on entries lodged for these type shipments. Shipments of these type goods can also be consigned as ATA (Airport to Airport) shipments and designated for handling by an approved local clearance agent or forwarder.

Free Zones (FTZ)
UK free zones are designated enclosed areas into which non-Community goods may be moved and remain without payment of customs duty, agricultural levies or VAT otherwise due to importers. Customs charges (including import VAT) become due if the goods are removed from the zone for home use or used or consumed within the zone. Customs charges (but not import VAT) become due when the goods are processed in the zone for the internal market.
Goods entering the zone are not subject to restrictions on economic grounds, however any import prohibitions and certain restrictions and licensing requirements which apply to normal imports also apply in free zones.


Personal Effects
Personal effects are acceptable for transport to the United Kingdom. The following conditions apply to articles being presented for entry as personal belongings exempt from duty and VAT:

The importer must be a resident, citizen or a foreign student enrolled in a university located in the UK.

Resident and Citizen Goods shipped must not be new articles, but used articles that have been previously purchased or obtained locally or abroad and retained by the importer of a period of not less than 6 months. This would apply to any articles of clothing, personal goods, and appliances. The importer must have arrived in the UK and have submitted a C3 completed in full, (in addition to the proper air waybill or bill of lading and commercial invoice) in order for clearance to be initiated in their behalf. The air waybill or bill of lading and commercial invoice should be noted as covering a shipment of personal effects of a returning resident or citizen from abroad, in order to assure proper processing and handling with HM Customs.

Foreign Students Enrolled in UK University or school Goods shipped can be new or used articles and must be addressed to the importer's address at the university. The importer must have arrived in the UK and have submitted a C3 completed in full, (in addition to the proper air waybill or bill of lading and commercial invoice) in order for clearance to be initiated in their behalf. Additionally the documentation provided should include a copy of the letter of acceptance that was issued the student by the school. The air waybill or bill of lading and commercial invoice should be noted as covering a shipment of personal effects for the use of foreign national enrolled at a local university, in order to assure proper processing and handling with HM Customs.

Additional Provision for Personal Effects: Returning residents and citizens of the United Kingdom additionally have special provisions in place for importation of personal effects for those persons who having lived abroad are wishing to import goods for a secondary house. The customs form C33 is required to be completed and submitted along with the air waybill or bill of lading and commercial invoice. The qualifying importer is given relief from duty and VAT, providing that the stated conditions are met.

Personal effects can also be entered into the UK under a Temporary Import Customs Procedure, for those persons that are non-residents visitors, tourists and business travelers. This will require that the importer engage a broker locally to have their goods released and proper temporary import bond lodged. This will also require the importer to arrange for return export processing, to avoid having to pay the duty and VAT or forfeit the importer bond amounts.

Foreign Military Personnel Stationed in the UK are also provided special provisions for import of their personal belongs by providing a properly completed customs form C2.

Articles Prohibited and Restricted from Import as Personal Effects

*
Controlled Drugs
*
Firearms (including CO2 pistols, torture devices, Tasers, etc.) ammunition and explosives
*
Indecent or obscene materials, regardless of media; DVD's, CD, video cassettes, films, books etc.
*
Horror Comics
*
Flick Knives
*
Counterfeit currency or coins
*
Radio transmitters (walkie-talkies, CB Radios, Cordless phones) not approved for use in the UK
*
Meat and poultry; many other animal products
*
Plants, parts thereof and plant produce including trees and shrubs, potatoes, fruits and vegetables, bulbs and seeds
*
Most animals and birds, alive or dead (mounted trophies) and most articles derived from articles covered under CITES

Samples
Samples are acceptable to the UK and will be exempt for all Duty and VAT provided that they meet the following criteria:

If they have been mutilated. Mutilated goods must have a large hole cut in a prominent location on the outer side of the article so as to make it usable only as a sample. Cutting a sleeve off a shirt, a hole in the front of the garment, or hole in the sole of a single shoe so as to make it unusable is recommended. The shipper's documents, preferably the commercial invoice provided should state that the article(s) is a mutilated sample- not for resale or other use. A certificate of origin will not be required for import, only a standard airway bill or bill of lading and commercial invoice will be needed.
If they have been marked. Marked samples are acceptable so long as the article is properly marked on a prominent location on the outer side of the article in indelible ink. The article should be marked with the word "SAMPLE" in contrasting ink and in such a manner that it can be easily seen upon inspection. The shipper's documents, preferably the commercial invoice should state that the articles are marked samples- not for resale or other use. A certificate of origin will not be required for import, only a standard airway bill or bill of lading and commercial invoice will be needed.

* Only single items representing a style, model etc.
* Shoes - only 1 shoe of the pair, of a particular style, model etc.

All items must be appropriately marked as samples by either mutilation or marking in order to gain the benefit of Duty and VAT exemption. Articles that arrive without proper documents or markings as noted will be subject to normal entry and document requirements and as such full duty and VAT will apply.

The importation of food products containing meat or milk products for personal consumption is prohibited unless accompanied by the necessary documentation from the official veterinary services of the country of origin. Infant milk, infant food and special foods required for medical reasons can be imported under the condition that these products do not require refrigeration before opening, that they are packaged proprietary brand products for direct sale to the final consumer, and that the packaging is unbroken.

Commercial or Salesman's Samples
Commercial or Salesman's Samples, are acceptable but are subject to special import handling (regime) that may require that a Temporary Import be made in the importers behalf. Additional fees and documents will be required and the goods will be subjected to additional clearance delays as a result.




Gifts
Articles consigned as "Unsolicited gifts" are acceptable and will be allowed entry free of any duty or VAT providing the shipment is valued at less than 36 UKL., consigned to an individual, and are individually wrapped. Multiple gifts can be consigned in one shipment so long as the individual parcels enclosed are individually tagged with the recipients name, are individually wrapped and the value does not exceed the per person limit of 36 UKL. Shipments consigned to companies as gifts for an individual may be denied entry as gifts and will be subject to full duty and VAT. Generally, most articles can be consigned as gifts, except those articles noted prohibited or restricted for import (see General Import Prohibitions and Restrictions).

Exceptions to note, limited to only one of the following articles per gift:
Cigarettes (50 cigarettes total)
Perfume (50 grams net weight)
Toilet Water (.25 litre)
Liquor Spirits, Wine (1 litre total)
Cigars (10 cigars or 50 gms of smoking Tobacco, not of Cuban origin)

The gift shipment should be tendered with the following documents and statements:

* Airway bill or Bill of lading
* Commercial Invoice
* The description provided on both the airway bill or bill of lading and commercial invoice should specify the description of the actual goods enclosed and be followed with this statement or similar "Unsolicited gifts not for resale or other purpose". Descriptions such as "Gift" or "Unsolicited Gifts" should be avoided.

The importation of food products containing meat or milk products for personal consumption is prohibited unless accompanied by the necessary documentation from the official veterinary services of the country of origin. Infant milk, infant food and special foods required for medical reasons can be imported under the condition that these products do not require refrigeration before opening, that they are packaged proprietary brand products for direct sale to the final consumer, and that the packaging is unbroken.






Standards

Country of Origin Marking
All articles imported into the United Kingdom must bear a proper country of origin (country of manufacture) marking as specified by HM Custom's regulations. The country of origin must be provided on the goods in the manner and location designated by the rules governing that commodity. For purposes of identifying the actual country of manufacture where goods are processed or assembled in more than one country; the country of origin (manufacture) will be that country; where the goods were last processed into, a finished good or where a substantial transformation was made on the raw materials transforming them from one commodity into another. Substantial transformation requires that the goods be changed markedly from one commodity to another. Adding of water, to fruit juice concentrates to make fruit juice, is deemed not to be a substantial transformation. Smelting of ore into steel sheets or rods is considered a substantial transformation. Rules of origin are complex and require a thorough knowledge of the commodity and processes used in making the product, as well as the rules of origin that apply to any preferential tariff agreements in place.

Marking of Goods
Certain electronic goods put up for sale or use in the United Kingdom, require Electromagnetic Compatibility Certification and must bear the appropriate CE marking. Toys put up for sale or use in the United Kingdom must meet certain safety regulations and must bear the appropriate CE marking. Child Safety restraints, motorcycle helmets put up for sale or use in the United Kingdom must meet certain safety regulations.

Labeling

Except in compliance with Directive 91/414/EEC which is administered by the Federal Department of the Environment, the marketing and use of pesticide products are governed by the European Communities Classification, Packaging and Labeling of Pesticides and Regulations 1994. Pesticide products include herbicides, insecticides, fungicides, antifoulant paints and wood preservatives. It is illegal to import or market pesticide products which have not been notified to, authorized, cleared or granted permission to market by the Pesticide Safety Directorate (PSD) Department of (DEFRA). For more information please visit the Pesticide Saftey Directorate (PSD) website at http://www.pesticides.gov.uk

FOOD LABELING REQUIREMENTS: Commodities originating from non EC countries and not readily in free circulation in the EC may be subjected to country of origin labeling standards. These standards vary based on country of origin of the goods as well as the type of food being imported. Food products intended for animal or human consumption that contain GENETICALLY MODIFIED (GM) products must be properly labeled. For more information contact the UK Food Standards Agency at their website http://www.foodstandards.gov.uk




General Export Clearance Information

Clearance Process
Exporting from the United Kingdom requires : (1) Exports Compliance (2) Knowledge of your commodity (3) Proper documentation (4) Pre-shipment requirements from the country you are shipping to.

Her Majesty's Customs & Excise (HMC&E) are responsible for the enforcement of a variety of policies, regulations and restrictions designed to protect National Security, Foreign Policy, Economic Interests and British Heritage. Departments such as: Department of Trade and Industry (DTI), Home Office, Ministry of Agriculture Fisheries and Foods (MAFF), Department of the Environment (DOE) and The Intervention Board for Agricultural Produce (IB) regulate export licensing/controls that may be required for the movement of various goods from the U.K. Penalties, fine and imprisonment may result from deliberate attempts to circumvent these policies, regulations and restrictions. Additionally, refusal to provide information as to the end use of the commodity being exported may be cause for concern in that the commodity may require an export license.

Customs clearance is generally done electronically through "Direct Trader Input" (DTI) by the broker performing the clearance. Entry information is sent to CHIEF (Customs Handling of Import and Export Freight) the central customs computer via EDI (Electronic Data Interface). There are two entry types used for export clearance in the United Kingdom. The specific entry requirement is determined based on the shipment value, commodity type, licensing or other controls and well as reason for exportation.

The first entry type is a formal entry submitted on an Export C88 or SAD as it otherwise known (Single Administrative Document). The second entry type is an informal or low value entry called a C21. These low value shipments not requiring a formal entry are entered in bulk on the C21. The export clearance process is generally less complex than the import process and most export entries are cleared as they are submitted. Entry to 600 Pounds Sterling is "non-statistical" and may be entered on a commercial document versus the SAD, Entry over 600 Pounds Sterling must be submitted on a SAD or via EDI message with the full statistical value.

Document Requirements
Under NES traders will still need to make available all the necessary supporting paperwork to allow Customs to complete examinations satisfactorily. The introduction of an electronic system does not remove the requirement to present supporting documents.

These documents must be fully cross-referenced to the export declaration to allow Customs to verify their relevance to the exportation in question. Examples of these documents are:

* Commercial invoices
* Waybills
* INF Forms
* T5s.
* Export Licences (in paper form).
* Kimberley Process Certificates.






United Kingdom Export Prohibitions

Export controls imposed on U.K. exporters by the United Kingdom government can take the form of prohibitions such as blockades, embargoes, boycotts and sanctions, or they can take the form of limitations/quota's which require an export license. Export controls may be product-specific, end-use, end-user or by ultimate country of destination.

The following is a listing of commodities prohibited or restricted for export from the United Kingdom (but cannot be taken as definitive):

* Certain agricultural products subject to the Common Agriculture Policy of the European Union.
* Horses, ponies, cattle, sheep, goats and swine.
* Counterfeit bank notes.
* Counterfeit coin
* Pirated goods
* Controlled drugs
* Salmon and trout
* Spirits in containers holding less than 40 litres
* Goods subject to the Export of Goods (Control) Order 1994
* Goods subject to the Dual-Use and Related Goods (Export Control) Regulations 1995 (DUEC)
* Certain cultural goods, antiques and works of art over 50 years old.




General Export Restrictions

The following items are not acceptable for carriage to any international destinations unless otherwise indicated. (Additional restrictions may apply depending on destination. Various regulatory clearances in addition to customs clearance may be required for certain commodities, thereby extending the transit time.)

* APO/FPO addresses.

* C.O.D. shipments.

* Human corpses, human organs or body parts, human and animal embryos, or cremated or disinterred human remains.

* Explosives (Class 1.4 explosives are acceptable for carriage to Canada, Germany, Japan, Sweden, United Arab Emirates and United Kingdom. Note: United Arab Emirates only allows Class 1.4 explosives to be shipped hold- for- pick-up to the FedEx Express facility in Dubai.)

* Firearms, weaponry, and their parts (acceptable between the U.S. and Puerto Rico).

* Perishable foodstuffs and foods and beverages requiring refrigeration or other environmental control.

* Live animals (including insects) except via our Live Animal Desk (1.800.405.9052).

* Plants and plant material, including cut flowers (cut flowers are acceptable from the U.S. to selected points in Canada and from Colombia, Ecuador and the Netherlands to the U.S.).

* Lottery tickets and gambling devices where prohibited by local, state, provincial or national law.

* Money (coins, cash, currency, paper money and negotiable instruments equivalent to cash such as endorsed stocks, bonds and cash letters).

* Collectible coins and stamps.

* Pornographic and/or obscene material.

* Hazardous waste, including, but not limited to, used hypodermic needles or syringes or other medical waste.

* Shipments that may cause damage to, or delay of, equipment, personnel or other shipments.

* Shipments that require us to obtain any special license or permit for transportation, importation or exportation.

* Shipments whose carriage, importation or exportation is prohibited by any law, statute or regulation.

* Shipments with a declared value for customs in excess of that permitted for a specific destination.

* Dangerous goods except as permitted under the Dangerous Goods section of these terms and conditions.

* Processed or unprocessed dead animals, including insects and pets. Taxidermy-finished hunting trophies or completely processed (dried) specimens of whole animals or parts of animals are acceptable for shipment into the U.S.

* Packages that are wet, leaking or emit an odor of any kind.

* Wildlife products that require U.S. Fish and Wildlife Service export clearance by FedEx prior to exportation from the U.S.

* Shipments* being processed under:

Duty drawback claims unless advance arrangements are made.

Temporary Import Bonds - acceptable under the FedEx International Broker Select option, for initial import only.

U.S. State Department licenses.

Carnets.

U.S. Drug Enforcement Administration export permit.

Shipments destined to or being withdrawn from a Foreign Trade Zone.

Letters of Credit (however, shipments covered by a Letter of Credit calling for a "Courier Receipt" as defined by Article 25 of UCP 600 may move via FedEx International Priority).

Certificate of Registration shipments (CF4455).

Shipments moving into or out of Foreign Trade Zones or bonded warehouses.

*You may be able to ship these items via FedEx International Premium, FedEx International Express Freight (IXF), FedEx International Airport-to-Airport (ATA) or FedEx International Controlled Export. For information on FedEx International Premium, IXF and ITA, call FedEx Express Freight Services at 1.800.332.0807. For information on FedEx International Controlled Export, call International Customer Service at 1.800.247.4747 or your local FedEx customer service representative.






United Kingdom Restrictions

Export controls imposed on U.K. exporters by the United Kingdom government can take the form of prohibitions such as blockades, embargoes, boycotts and sanctions, or they can take the form of limitations/quota's which require an export license. Export controls may be product-specific, end-use, end-user or by ultimate country of destination.

The following is a listing of commodities prohibited or restricted for export from the United Kingdom (but cannot be taken as definitive):

* Certain agricultural products subject to the Common Agriculture Policy of the European Union.
* Horses, ponies, cattle, sheep, goats and swine.
* Counterfeit bank notes.
* Counterfeit coin
* Pirated goods
* Controlled drugs
* Salmon and trout
* Spirits in containers holding less than 40 litres
* Goods subject to the Export of Goods (Control) Order 1994
* Goods subject to the Dual-Use and Related Goods (Export Control) Regulations 1995 (DUEC)
* Certain cultural goods, antiques and works of art over 50 years old.




Regulatory Contact Information

Branch or Agency Name


Areas of Responsibility

Department of Trade and Industry (DTI)
Import Licensing Branch
Queensway House, West Precinct,
Billingham, Cleveland TS23 2NF
Tel. Stockton
011-44-1642 364333/264334
Fax. 011-44-01642 533557
Email. enquires.ilb@imlb.dti.gov.uk

* Import Licenses


Department of Trade and Industry (DTI)
Export Control Organisation
Export Licensing Unit
Kingsgate House
66-74 Victoria Street
London SW1E 6SW
Tel. 0171 215 8070
Fax. 0171 215 8564


* Export Licensing/Control


Intervention Board Executive Agency (IBEA)
Lancaster House
Hampshire Court
Newcastle-upon-Tyne NE4 7YE
Tel. 011-44-191 273 9696


* Licensing of Foodstuffs


Home Office
Drugs Branch Licensing Section
50 Queen Anne's Gate
London SW1H 9AT
Tel. 011-44-171 273 3147


* Drugs


Health and Safety Executive
Safety Policy Division D5
Rose Court, 2 Southwark Bridge
London SE1 9F
Tel. 011-44-171 717 6377
Fax. 0171 717 6690

* Consumer Protection


Health and Safety Executive
Explosives Inspectorate
Room 443 Magdalen House
Standley Precinct
Bootle Merseyside L20 3QZ
Tel. 0151 951 4025
Fax. 0151 951 3891


* Classification and Authorization of Explosives


Department of the Environment (DOE)
Transport and the Regions
Romney House , 43 Marsham Street,
London SW1P 3PY
Tel. 011-44-171 276 3000


* Environment Issues, CFC's and other ozone depleting Substances


Department of the Environment
Tollgate House Houlton Street
Bristol BS2 9DJ
Tel.
Reptiles / Birds: 0117 987 8170
Mammals / Plants: 0117 987 6165
Livestock: 0181 330 8193
Domestic Animals: 0181 330 8175
Fax.: 0117 987 8642


* Endangered Species (CITES)


Chemical Weapons Convention Nat'l Authority
Department of Trade and Industry
Kingsgate House
66-74 Victoria Street
London SW1E 6 SW
Tel. 0171 215 8222


* Certain Chemicals Subject to Control under the Chemical Weapons Convention


Radio Communications Agency
Waterloo Bridge House,
Waterloo Road,
London SE1 8UA.
Tel. 011 44 171 215 2297


* Radio Frequencies, Licensing


Ministry of Agriculture, Fisheries and Food (MAFF)
Government Buildings,
Hook Rise South,
Tolworth,
Surbiton, Surrey. KT6 7NF
Tel. 011 44 181 330 4411

* Agriculture, Fisheries, Food


HM Customs & Excise (HMC&E)
House,
21 Victoria Avenue
Southend-on-Sea SS99 1AA.
Tel. 011 44 1702 366998

* Duty, VAT, Excise, Alexander
Antidumping, Counterveiling
Ad Valorem Taxes and Etc.


Department for Culture, Media and Sport
Export Licensing Unit
First Floor
2-4 Cockspur Street
London SW1Y 5BQ
Tel. 011-44-0171 211 6200
Fax. 011-44-0171 211 6170

* Strategic, National Heritage or Foreign Policy


Department of Trade and Industry Export Control and Non-Proliferation Directorate
XNP IBI
66-74 Victoria Street
London SW1E 6SW
Tel. 0171 215 8094
Fax. 0171 215 8396

* Goods Subject to UN Sanctions



For Assistance With Tariff Classification via Mail, address your requests to:
Tariff Classification
HM Customs and Excise, Portcullis House
27 Victoria Avenue
Southend-on-Sea Essex SS2 6AL
Classification Helpline Tel. 011-44-0645 600130

Channel and Guernsy Islands are separate entities and not governed by the United Kingdom's HM Customs and Excise.


Channel Islands



States of Jersey Customs and Excise
Bureau des Impots
12 Caledonia Place
St. Hellier Jersey
Channel Islands JE2 3NG
Tel. 011-44-01534 873561
Fax. 011-44-01534 37060

* Customs and Excise Tax


States of Guernsy Customs
PO Box 417
White Rock , St. Peter Port
Guernsy Channel Islands GY1 3WJ
Tel. 011-44-01481 726911
Fax. 011-44-01481 712248

* Customs and Excise Tax



Additional Contacts and Organizations



British Chambers of Commerce
Manning House
22 Carlisle Place
London SW1P 1JA
Tel. 011-44-0171-565 2000
Fax. 011-44-0171-565 2049

British Importers Association Ltd.
Suite 8
Castle House
25 Castlereagh Street
London W1H 5YR
Tel. 011-44-0171 258 3999
Fax. 011-44-0171 724 5055


British International Freight Association
Redfern House
Browells Lane
Felthon Middlesex TW13 7EP
Tel. 011-44-0181 844 2266


Import Licensing Branch NEWS FAX Service
Subject
Textiles
Non Textiles
List of all current NTIs
Application Form (ILB/W)
Quota Utilisation (Textiles) Fax Number
011-44-01642-0336 42541
011-44-01642-0336 42542
011-44-01642-0336 42543
011-44-01642-0336 42544
011-44-01642-0336 42544
Calls to this service can be made in the UK, at a cost of 50p per minute at all times.