Date: 2013-08-05

Importing and exporting by post

All goods arriving into the UK by post from beyond the European Union (EU) must be declared to HM Revenue & Customs. The sender must attach a completed declaration form CN22 or CN23. Goods worth more than £2,000 need a full Single Administrative Document declaration.

When you receive goods from overseas, you become liable for any Customs charges (excise duty, Customs duty and/or VAT), which must be paid before you can take delivery. In most cases, charges must be paid whether you purchase the goods or receive them as a gift, whether new or used, for sale or private use.

When you send a package to a non-EU country, you must complete a Customs declaration on form CN22 or CN23, which can be obtained from the Post Office or online.

( liyy )02 Dec,2010

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