HEATHROW CUSTOMS

The customs clearance process is the process of verifying and inspecting the goods that are imported or exported across national borders. The customs authorities check the documents, invoices, and certificates of the goods, and collect any taxes or duties that are applicable. The customs clearance process also involves screening the goods for any prohibited or restricted items, such as drugs, weapons, or counterfeit products.

The customs clearance process can vary depending on the type and value of the goods, the origin and destination countries, and the volume of traffic at the customs point. Generally, it can take anywhere from a few minutes upto a few days in extreme cases for the customs clearance process to be completed. There might be delays due to factors such as holidays, weather conditions, or missing or incorrect documents.

The most important documents are: commercial invoice packing list transport document We may also need the certificate of origin, import license, health certificate, phytosanitary certificate, fumigation certificate. These documents are required for certain goods, such as restricted or prohibited goods, health certificates, phytosanitary certificates, and fumigation certificates.

Where do we start... ? There can be many reasons, but the essential reason is almost always because the goods you are importing need a customs declaration to be made to HMRC as a minimum. There could be other reasons, but these will generally only become clear after a declaration of the goods being imported is made.

The processing charge for making a customs declaration on your behalf is GBP27.50 This includes liaising with UK Customs on your behalf, ensuring the correct commodity code and product description, and performing the duty and tax calculation for your shipment. If the clearance process is done incorrectly, your shipment may be delayed, or you may be fined by customs, or both. Serious breaches of import rules could lead to imprisonment.

Firstly, there is no difference in the UK Duty and VAT treatment of goods whether goods are imported by air, sea, road, rail, post, courier, express or handcarried. The only real difference is whether the item is a Gift or a non-gift item (see Gift Items below). 1. Customs Duty on Imported Items The rules are that an item of value GBP135.00 or above imported into the UK is subject to Duty at the prevailing rate for that commodity in accordance with the UK's current Duty Rates (see Duty Rates below), with the value being calculated after taking into consideration: Purchase price of the goods Carriage, packaging, insurance Example 1. If you buy an item for GBP30.00 which is not a Gift (See Gift Items below) and the carriage, packaging and insurance cost is GBP10.00 there will not be any Duty as the item is below GBP135.00 but there will be VAT of 20% on the full value of this item as it is above GBP35.00. Example 2. If you buy a set of Table Knives for GBP120.00 and the carriage, packaging and insurance cost is GBP30.00 then there will be Duty to be paid on the item at the prevailing rate of 8% for this item (see Duty Rates below) and there will also be VAT on the total value this item. Thus, the total Duty and VAT payable will be computed as follows: Goods Value before Duty and VAT GBP120 + GBP30.00 = GBP150.00 Duty on Table Knives Value Before Duty and VAT GBP150.00 @ 8% = GBP12.00 Goods Value After Duty and before VAT GBP150.00 + GBP12.00 = GBP162.00 VAT on Table Knives Value After Duty GBP162.00 @ 20% = GBP32.40 2. VAT on Imported Items The rules are that an item of value of GBP35.00 and above is subject to VAT unless it qualifies as a Gift (See Gift Items below). The current VAT rate in the UK is 20%, with the value being calculated after taking into consideration: Purchase price of the goods Carriage, packaging, insurance Any Duty due or paid on the goods (See Duty on Imported Items above) Example 1. If you buy an item for GBP30.00 which is not a Gift (See Gift Items below) and the carriage, packaging and insurance cost is GBP10.00 there will not be any Duty as the item is below GBP135.00 but there will be VAT of 20% on the full value of this item as it is above GBP35.00. Example 2. If you buy a set of Table Knives for GBP120.00 and the carriage, packaging and insurance cost is GBP30.00 then there will be Duty to be paid on the item at the prevailing rate of 8% for this item (see Duty Rates below) and there will also be VAT on the total value this item. Thus, the total Duty and VAT payable will be computed as follows: Goods Value before Duty and VAT GBP120 + GBP30.00 = GBP150.00 Duty on Table Knives Value Before Duty and VAT GBP150.00 @ 8% = GBP12.00 Goods Value After Duty and before VAT GBP150.00 + GBP12.00 = GBP162.00 VAT on Table Knives Value After Duty GBP162.00 @ 20% = GBP32.40 3. Gift Items When you send gifts to someone in the UK you may need to pay Import VAT (See VAT on Imported Items above) and Customs Duty (see Customs Duty on Imported Items above) depending on the value of the items. For goods to qualify as a gift the: customs declaration must be complete gift must be sent from a private person outside the UK to a private person or people in the UK gift has not been paid for either directly or indirectly by anyone in the UK gift is of an occasional nature only, for example, for a birthday, Christmas or anniversary Gifts over GBP39.00 are liable to Import VAT (See VAT on Imported Items above). Customs Duty (see Customs Duty on Imported Items above) also becomes payable if the value of the goods is over GBP135.00 If you purchase something from outside of the UK to give as a gift to a relative or friend, whether or not it is addressed to that person, it will not be treated as a gift.

Your shipment may incur additional charges besides the Heathrow customs clearance fee. These charges may include import duties, VAT, and excise duties. Import duties are taxes on imported goods. The duty amount depends on the goods type and value. VAT is a 20% consumption tax on most goods and services in the UK. Excise duties are taxes on certain goods, such as alcohol, tobacco, and fuel. The duty rate varies by good type. We will advise you of the exact amount once we have reviewed your commercial invoice and other relevant documents.

Duties and taxes are consumption taxes. Customs duties are levied on certain goods purchased abroad. Value added taxes (VAT) are usually levied in the country where the purchased goods are consumed. Duties and taxes differ per country.

Customs duties and taxes imposed by the destination country are typically the responsibility of the receiver, unless otherwise agreed between the sender and the receiver. This means that if a shipment is sent to someone else, they must pay the customs fees before they can receive the goods. If an amount was charged and collected by the seller of the goods or the operator of the e-commerce platform on which you made your purchase then they should pay these amounts to HMRC at the time the goods are imported. These items should be clearly and separately identified on the commercial invoice to show that you have been charged and settled these items. If these items are not separately identified then it is highly likely you will have to pay import VAT and any customs Duties before your goods can be released to you.

Gifts worth £39 or less do not attract Import VAT or Customs Duty. Gifts worth more than £39 but less than £135 attract Import VAT at 20% Gifts with more than GBP39 attract Import VAT at 20% and Customs Duty at the applicable rate depending on the goods. If more than one gift is sent in the same parcel, each gift can benefit from separate tax and duty relief.

Customs duties and taxes are levied by Customs in the destination country based on various factors, such as the origin, value, quantity, and purpose of the goods. Customs may also apply other charges, such as inspection fees, storage fees, or penalties for incorrect or missing documentation. The receiver is responsible for paying these charges because they are the ones who benefit from importing the goods into their country.

VAT rates for goods and services What the rate applies to: Standard rate 20% Most goods and services Reduced rate 5% Some goods and services, eg children’s car seats and home energy Zero rate 0% Zero-rated goods and services, eg most food and children’s clothes

If you want to know where your parcel is and when it will be delivered, you can use one of the following methods: Use the tracking website provided by the seller or the shipping company. You will need your tracking number and sometimes your order number or email address to access the information. You can find the tracking website link in your confirmation email or on the seller's website. Contact the shipping company or the seller directly. You can call, email, or chat with them to get an update on your parcel's status. You will need your tracking number and sometimes your order number or email address to verify your identity. Alternately, submit your details here and we will investigate for you.

A tracking number / tracking ID is a unique code that identifies your shipment and allows you to track its status and location online. You can usually find your tracking number / ID on your shipping confirmation email, on your air waybill, or on our website. This is often a critical piece of information as it allows us to check on the status of your shipment.

You can usually find your tracking number / ID on your shipping confirmation email, on your air waybill, consignment note, or on the website of the vendor or e-commerce platform where you purchased the goods. To track your shipment online, simply enter your tracking number / ID in the search box and click on "Track".

Delivery of your shipment will be arranged by the delivery partner of your seller or of the e-commerce platform from whom you purchased the goods. In the UK your shipment may be delivered by DHL, FedEx, UPS, Royal Mail, Parcelforce, or one of their subcontractors such as DPD or Evry, or other local couriers. Heathrow Customs does not deliver your goods unless by prior arrangement.

Your shipment may not have been delivered yet if it is still in transit between depots or if there are delivery issues such as incorrect address, recipient unavailable, or access problems. To check the status and location of your shipment, please use the online tracking tools provided by your delivery service provider.

Customs may hold your shipment for various reasons such as inspection, verification, valuation, classification, duty assessment, payment collection, or compliance checks. This is a normal part of the customs process and does not necessarily mean that there is anything wrong with your shipment.

Your shipment may be returned if you fail to provide the correct documentation, pay the required duties and taxes, or comply with the customs regulations of the UK. The timelines for shipment returns in these circumstances vary greatly even within the same customs jurisdiction and from service provider to service provider. To avoid this, make sure you check the customs requirements before you ship your goods and contact us if you need any assistance.