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When you move goods in or out of Great Britain (England, Scotland and Wales), you must declare them and pay any duty that鈥檚 owed.

You might be able to claim relief from duty and declare goods in an easier way if you鈥檙e only moving them temporarily - for example, for a trade show or an event.

Some examples of items you might move temporarily are:

• music equipment, such as portable instruments
• film and sound equipment, such as cameras
• education or science equipment
• sports equipment
• samples for trade fairs

Before you travel, you鈥檒l need to:

• check if you can claim relief from import duty when you return
• decide how you want to declare your goods
• check if you need an export licence for your goods

Check if you need an export licence

You鈥檒l need a licence to move certain kinds of goods. Find out if you need to apply for any licences.

Customs rules in other countries

The rules around how you declare goods and claim relief from import duty are different in other countries.

Check which declaration methods are allowed in the country you鈥檙e moving items into.

Get help

If you need help to understand your options for moving items temporarily out of Great Britain, contact HMRC.

You can usually claim relief from UK import duties on items that you took out of Great Britain temporarily. This is called Returned Goods Relief (RGR).

You will not have to pay import duties if you can claim RGR.

Before you leave Great Britain, find out who can claim the relief and which goods you can claim it on.

You claim RGR when you return to Great Britain with the goods.

RGR only gives you relief from Great Britain鈥檚 import duties - other countries have their own types of customs relief.

Depending on what the goods are, you might be able to use a simpler type of declaration, for example:

• make a 鈥榙eclaration by conduct鈥� (walk or drive goods through a customs point)
• make an oral declaration (speak to a customs officer)
• use an ATA Carnet (a document that works like a passport for goods)

Some kinds of goods can only be declared using certain types of declaration - check before you travel.

If you cannot or do not want to use any of these methods, you鈥檒l need to do a full customs declaration.

Make a declaration by conduct

Check whether your items are on the oral and by conduct list.

To make a declaration by conduct when you leave or enter Great Britain, do one of the following:

• go through a customs control point (this can be a green channel signed 鈥榥othing to declare鈥�) carrying the items
• drive (or be driven) past a customs control point with the items inside your vehicle
• continue your onward journey, if there are no customs control points

There鈥檚 no fee to make this type of declaration. You will not need to fill in any forms.

You can give permission for someone else (for example, a haulier) to make a declaration by conduct on your behalf.

Make an oral declaration

Check whether your items are on the oral and by conduct list.

You should also check whether the port you鈥檙e leaving or re-entering in Great Britain allows oral declarations

Make an oral declaration in Great Britain by speaking to a customs officer when you leave and re-enter (usually through the red channel at the port signed 鈥榞oods to declare鈥�, or through a red point phone).

You might need to fill in some customs forms on the day, if the customs officer asks you to.

There鈥檚 no fee to make this type of declaration.

You can give permission for someone else (for example, a haulier) to make an oral declaration on your behalf.

Use an ATA Carnet

Check whether you can use an ATA Carnet with your items.

You should also check whether the country you鈥檙e entering:

• accepts ATA Carnets
• will let you bring your specific goods in with an ATA carnet - check with the country鈥檚 carnet issuer on

Get your ATA Carnet endorsed whenever you go through customs. You鈥檒l show it in place of filling in import and export declarations.

An ATA Carnet usually costs 拢310 plus VAT. It鈥檚 拢185 plus VAT for members of the London Chamber of Commerce and Industry. You鈥檒l also need to pay a security deposit.

You鈥檒l need to list the items and the countries you plan to move items to.

An ATA Carnet lasts for 1 year. You can use it as many times as you like within that time.

Find out how to apply for an ATA Carnet.

Someone else can use an ATA Carnet on your behalf.

Declaring goods in other countries

Most countries let you import goods on a temporary basis (鈥楾emporary Admission鈥�) and claim relief from customs duties.

They might have different rules to Great Britain about what you can move using which method. For example, some countries do not allow oral declarations.

Over 80 countries accept ATA carnets.

Before you travel, check with customs in the country that you鈥檙e travelling to.

Duplicate Lists

You may be able to use a Duplicate List to move the goods out of Great Britain and claim Returned Goods Relief when you return.

Find out about claiming relief for exporting goods using a Duplicate List.

It鈥檚 not recognised in any other countries - you鈥檒l need to declare the goods another way and pay any duties owed.

You should decide how you want to declare your items before you travel.

When you return to Great Britain, go through:

• the green 鈥榥othing to declare鈥� channel if you鈥檙e making a declaration by conduct
• the red 鈥榞oods to declare鈥� channel if you鈥檙e making an oral declaration, or use the red point phone

Check what to do if you鈥檙e using an ATA Carnet.

If you鈥檙e a haulier, a freight forwarder or a driver

You might need to show your goods at an inland border facility if you鈥檙e returning through the Port of Dover, Eurotunnel or Holyhead and any of the following apply:

• you鈥檙e ending a Common Transit Convention (CTC) movement (also known as 鈥榚nding transit鈥�) - unless you鈥檙e using an Authorised Consignor or Consignee (ACC)
• you need to have your ATA Carnet stamped
• you need to present a CITES permit

Find out what to do when attending an inland border facility.

Claiming Returned Goods Relief

Claim Returned Goods Relief when making your declaration.

Customs might ask you to prove that the goods were previously in the UK.

Proof could be a receipt that shows where you bought the item, or your customs documents.

Find out more about how to claim Returned Goods Relief.