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Personal Effects/Belongings (Form C3)
Am I entitled for relief from duty and VAT, as these items are my own personal belongings and household effects?
If you have owned and used your imported items for over six months, and the
items are being imported permanently into the EC, then you should be eligible
for relief from UK import duty and VAT, under either of the Customs CPCs:
00 00 040 or 00 00 041. ukimports.org
The 2 CPCs for importing personal belongings / effects
The goods covered by each of these CPCs are described below:
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CPC: 00 00 040 - Goods covered:
1.1 Unaccompanied baggage and effects, other than motor vehicles, where the
importer’s declaration on Form C3, C5 or C33 includes;
• Prohibited or restricted goods (Part A of C3/C33)
• Excise duty goods e.g. spirits, wines, tobacco goods etc (Part A of C3/C33)
• Goods declared (Part B of C3/C33)
• Goods imported prior to a transfer of residence; and
• Goods imported on a transfer of residence or marriage, where the marriage
has not yet taken place or cannot be proved.
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CPC: 00 00 041 – Goods covered:
1. Unaccompanied baggage and effects other than motor vehicles, where the
declaration on form C3 or C33 does not include any of the goods specified in
CPC 00 00 040 paragraph 1.1 and has been fully completed. ukimports.org
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What can I send, and how should it be marked?
The following has been taken from: www.hmrc.gov.uk/
Sending - Personal goods back to the UK from abroad
Customs Declarations for personal belongings
- Personal items sent from the EU
You don’t need to complete a Customs Declaration form for personal items sent from the EU because Customs Duty and Import VAT aren’t payable on goods posted within the EU. However, UK Excise Duty must have been paid on any alcohol or tobacco sent.
Check which countries are in the EU
- Personal items sent from outside the EU
If you’re posting your belongings to the UK from outside the EU, you’ll need to make sure there is a Customs Declaration fixed to the package - and that it’s clearly marked ‘personal belongings’. If you don’t follow these steps, the customs officer from the UK Border Agency (UKBA) examining the package may assume it’s for commercial use or is a gift - and you may be charged Customs Duty and/or Import VAT.
If the goods are over a certain value, you may be asked to fill in a form C3 ‘Bringing personal belongings to the United Kingdom from outside the European Union’ to confirm that the goods belong to you. They will send this form out to you and you’ll have to send it back before your goods can be delivered. ukimports.org
Is it a complicated procedure?
The importation of Personal Belongings is a straight-forward procedure. So long
as you have owned and used your imported goods for more that 6 months, then
there will be no import Duty and VAT to pay to Customs.
Our Imports Team are experienced in clearing Personal Effects and are on hand to assist you with the clearance of your goods. Please contact us for more advice and information.
As mentioned above, you will need to complete the Customs Form, which is
available for download from the Forms page of our website:
http://www.ukimports.org/uk_customs_forms_public_notices.html
Remember to always have a packing list just in case Customs decide to examine
your items. ukimports.org
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