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8/9/2019 Mail Forwarding to United Kingdom
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1 Mail ForwardingUS Packaging|International Shipping
Mail Forwarding to United Kingdom (UK)
Renting aUS mailboxis a common trend among new and existing businesses in the US and Overseas. Some
companies simply do not have the staff, space or budget to maintain an active mailing department for sending
and receiving important company transactions and communications. Renting aUS mailboxoffers a costeffective and efficient solution for the companys postal and communication needs in addition to virtual US
presence.US Mailboxwill offer you a genuineUS street addressfor your business without the excessiveoverhead, expensive leases, utility bills and taxes.
If you have your own business, small or big, in USA or overseas, you got to take a minute to consider these topten reasons to having your ownUS mailbox:
1. Reliable: Reliably sending and receiving packages is a priority of many companies. Missing a delivery or apackage can lead to poor communication with clients and portray a bad impression of the company. Renting a
mailbox assures that all your incoming mail and packages will be received by someone 24 hours a day and all
your outgoing correspondence will be mailed on time.
2. Privacy: This feature is popular among home businesses and those not keen on disclosingtheir actual location to everyone. A mailbox itself is an entirely different address and hence it
offers complete privacy for the business owner or the company, keeping their actual addressunpublished.
Mail Forwarding to United Kingdom (UK) cannot be any easier!
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,Spain, Poland, Romania, Czech Republic, Hungary, Austria, Bulgaria, Slovakia, Lithuania, Latvia, Slovenia,
Estonia, Cyprus and Malta.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.
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EFTA, European Free Trade Association provides duty-free/reduced rates of duty for qualifying productsoriginating in these countries.
General Import Clearance Information
Clearance ProcessWhen imported goods arrive to the location of unloading, the goods must be 'presented' to customs by the person who brought theminto 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 actuallyarrived 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 containingthe 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 lists manifests
consignment records (on computerised inventory systems)
All goods exported from or imported into theUKfrom non-member state of the EC must be declared to Customs. When goods areimported 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 arerequired to complete, whether exporting, importing or transporting 'goods in transit' in countries in the European Union, the EuropeanFree Trade Area (Switzerland,Liechtenstein,NorwayandIceland).It is designed to standardize customs entry procedures and is in factused 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 theprocessing 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 bybrokers 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 shipmentsthey 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
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reports including when Customs clearance is obtained.
Document RequirementsBills 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 arethree 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 doesnot qualify as the value to be used for duty purposes. The third form C109 which is a general valuationstatement 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.
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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 laiddown 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 4and 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 respectsincluding 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 valuationprinciples)
Import DutiesMost 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
Below is a summary of the new rules for EU deminimis value that enter into effect January 1, 2010:
A commercial shipment up to 18 UKL: no duty and no VAT collected.
A commercial shipment over 18 UKL and up to 135 UKL: no duty but VAT is collected.
A commercial shipment over 135 UKL: duty and VAT are collected.
AntidumpingAn anti-dumping duty (ADD) is a customs duty on imports providing a protection against the dumping of goodsin 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 specifiedgoods, 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).
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Excise DutiesExcisable Products The following products imported are subject to additional excise duties.
A. Alcohol (Beer, Wine, Spirits, etc.)B. Hydrocarbon Oils (Diesel, Petrol, etc.)C. 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 TaxesValue Added Tax (VAT)
Most goods imported are subject to Value Added Tax. Value Added Tax is either zero, 5.0% (applicablespecifically 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:
a. The amount of any duty or other tax payable in relation to their importation (but not including VAT orVehicle Registration Tax); and
b. Onward transportation costs to the place of final destination in the Community (if known at the time ofimportation).
Customs FeesRegulatory 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 theUK. There are specific examination fees for Animal Products which may affect such commodities as cosmetics,
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drugs and medicines. Plant products may also be liable to charge if examined or reported under Plant Health(DEFRA) requirements.
Exchange ControlsThere 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 onTechnical Barriers to Trade as well as Notifications on technical regulations and conformity assessment
procedures, go tohttp://www.wto.org/index.htm
Consular FeesThere are no consular fees.
Import Clearance ProcessCustoms 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 fourentry types used for clearance in theUnited 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 (SingleAdministrative 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 whichtax will not be assessed.
The fourth is a trader (importer) CFSP entry which is similar to the former period entry system and for whichthe trader has to be prior authorised for use by customs. (This requires a simplified declaration by FedEx raisedin association with the traders referencing system. 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
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response to the agent giving the shipment a "routing". The routing is important as it determines how long it willtake for the shipment to clear. There are four major routings, Route 1,2,3 and 6
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 arough guide this period can vary from 1hr 40 minutes down to 15 minutes in some cases.
Route 6 is the last common "routing" and is principally a computerised time-out and non-presentation format (the agentarchives the entry until customs request a copy.
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 PoundsSterlingexcept 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. There is a provisional proposal underGovernment consideration to increase an EU duty relief for shipments of a value of 150 Euros or less. This is underconsideration for implementation effective01/12/08.
CFSP Trader Input requires a simplified declaration raised on the importer's behalf after which approved users must accountto customs fully for all imports during the previous calendar month at the end of each month.
Local Import Control ClearanceCertain 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 ControlProcedure 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. Commodities, whose movement is regulated by the requirements to provide an import license, import permit or certificate. Thisrestriction applies to shipments requiring a CITES (Convention on International Trade in Endangered Species of Wild Faunaand Flora) import permit, Certificate of Origin, etc.
2. Goods subject to immediate Accounting:Shipments being imported under any import regime whereby duty and tax isrequired to be placed on deposit such as temporary importation.
3. Goods requiring specific document checks:Customs require certain additional documentation to be provided at the time ofarrival for certain shipments (e.g. Phytosanitary declarations). These shipments may be subject to clearance delays.4. Goods for importers who do not want their goods releasedunder the Local Import Control Procedure.
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United Kingdom Import Prohibitions
The following is a listing of commodities prohibited and/or in some instances (*) restricted for entry into theUnited 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* (acceptable under certain criteria)
Eggs
Honey* (may depend upon certification and country of origin)
Hops & Hops Products* (Certificate of Attestation required)
Milk & Milk Products* (Health Certifcate required)
Straw
Soil
Investigational Drugs
Animal Hair and Wool Rice* (of US Origin-Certificate of Conformity required)
All products containing the biocide dimethylfumarate (DMF)
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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.
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C.O.D. shipments.
Human corpses, human organs or body parts, human and animal embryos, or cremated or disinterredhuman 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 selectedpoints 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 asendorsed 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 medicalwaste.
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 orexportation.
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:
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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 definedby 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 CustomerService at 1.800.247.4747or your local FedEx customer service representative.
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United Kingdom Restrictions
The following is a listing of commodities that are restricted for entry into theUnited Kingdom:(Check current regulatorystatus as rule changes)
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)
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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 Rice:The importation of food products containing meat or milk products for personal consumption isprohibited unless
accompanied by the necessary documentation from the official veterinary servicesof the country of origin. 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. I nfant milk, infant food andspecial foods required for medical reasons can beimported under the condition that these products do not require refrigerationbefore opening, that theyare packaged proprietary brand products for consumer use. They will require a doctors letter tosubstantiatethe requirement but it should be noted that clearance will depend on whether this application is accepted. Itwillalso help to substantiate whether the feed is dairy or soya based.
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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, goodsfor 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 handledunder the express carrier operation commitments. Clearance delays could be experienced onentries 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 consumedwithin the zone. Customs charges (but not import VAT) become due when the goods are processed in the zone
for the internal market.
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Goods entering the zone are not subject to restrictions on economic grounds, however any import prohibitionsand certain restrictions and licensing requirements which apply to normal imports also apply in free zones.
Personal EffectsPersonal effects are acceptable for transport to theUnited Kingdom. The following conditions apply to articles being presented for entryas 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 beenpreviously purchased or obtained locally or abroad and retained by the importer of a period of not less than 6months. 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 returningresident or citizen from abroad, in order to assure proper processing and handling with HM Customs.
Foreign Students Enrolled inUKUniversity or school Goods shipped can be new or used articlesand 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 commercialinvoice) 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 oflading 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 Kingdomadditionally 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 becompleted 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 thosepersons that are non-residents visitors, tourists and business travelers shipment is under 4000 EUROS (at
current exchange rate). 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 exportprocessing, 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
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Flick Knives
Counterfeit currency or coins
Radio transmitters (walkie-talkies, CB Radios, Cordless phones) not approved for use in theUK
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 a rticles covered under CITES
SamplesSamples are acceptable to the UK and will be exempt for all Duty and VAT provided that they meet the
following criteria:
If they have beenmutilated. 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'sdocuments, 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 billof lading and commercial invoice will be needed.If they have beenmarked. 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 resaleor 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 oforigin. For infant milk, infant food and special foods required for medical reasons please refer to comments
earlier under UK restrictions.
Commercial or Salesman's Samples
Commercial or Salesman's Samples, are acceptable but are subject to special import handling (regime) that mayrequire 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.
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GiftsArticles 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 40 UKL., consigned to an individual, and are individually
wrapped. Multiple gifts can be consigned in one shipment so long as the individual parcels enclosed areindividually tagged with the recipients name, are individually wrapped and the value does not exceed the per
person limit of 40 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 specifythe description of the actual goods enclosed and be followed with this statement or similar "Unsolicitedgifts 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. For infant milk, infant food and special foods required for medical reasons please refer to comments
earlier under UK restrictions.
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Standards
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 40 UKL., consigned to an individual, and are individuallywrapped. 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 40 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 thosearticles 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)
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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 "Unsolicitedgifts 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. For infant milk, infant food and special foods required for medical reasons please refer to comments
earlier under UK restrictions.
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General Export Clearance Information
Clearance ProcessExporting from theUnited Kingdomrequires :
1. Exports Compliance2. Knowledge of your commodity3. Proper documentation4. Pre-shipment requirements from the country you are shipping to, (the destination country)
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: (BERR) Department for Business Enterprise & Regulatory Reform(formerly DTI), Home Office, DEFRA Department for Environment Food and Rural Affairs (formerly MAFF),
and The Rural Payments Agency (formerly DOE) 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 attemptsto 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).
Under NES there are six methods of declaration:
Bulk declaration - documents 0 to 600 UKL (Low Value) Bulk Declaration 600 to 2000 UKL (Bulk Supplementary declaration) Simplified Declaration (Specific)
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Local control Export Full Declaration (Specific)
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 theimport 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 Sterlingmust be submitted on a SAD or via EDI message with the full statistical value.
Document RequirementsUnder 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 theirrelevance to the exportation in question. Examples of these documents are:
Commercial invoices
Waybills
INF Forms
T5s.
Export Licences (in paper form).
Kimberley Process Certificates.
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United Kingdom Export Prohibitions
Export controls imposed on U.K. exporters by the United Kingdom government can take the form ofprohibitions 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-useror 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):
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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.
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General Export Restrictions
The following items are not acceptable for carriage to any international destinations unless otherwiseindicated. (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 1.4explosives 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.
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Pornographic and/or obscene material.
Hazardous waste, including, but not limited to, used hypodermic needles or syringes or other medicalwaste.
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. Forinformation on FedEx International Premium, IXF and ITA, call FedEx Express Freight Services at
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1.800.332.0807. For information on FedEx International Controlled Export, call International CustomerService at 1.800.247.4747 or your local FedEx customer service representative.
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United Kingdom Restrictions
Export controls imposed on U.K. exporters by the United Kingdom government can take the form ofprohibitions 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.
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Regulatory Contact Information
Branch or Agency Name Areas of Responsibility
BERR (Department for Business,Enterprise & Regulatory Reform)
Import Licensing BranchQueensway House, West Precinct,Billingham, Cleveland TS23 2NF
Tel. Stockton
011-44-1642 364333/264334Fax. 011-44-01642 533557
Import Licenses
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BERR (Department for Business,Enterprise &Regulatory Reform)
Export Control Organisation
Export Licensing Unit
Kingsgate House66-74 Victoria Street
London SW1E 6SW
Tel. 0171 215 8070Fax. 0171 215 8564
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