HM Revenue and Customs
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UK duty payable on excise goods received via post from abroad
From 19 July 2007, UK excise duty is due on all alcohol and tobacco products sent through the post from abroad, including occasional gifts.
Since 1993, by way of a concession, the UK has not charged excise duty on tobacco and alcohol products sent by post as occasional gifts from an individual in another European Union country. However, following a recent European Court of Justice ruling, we are now obliged to withdraw the concession. It will still be possible to send excise goods from abroad to the UK by post, but UK duty will now be due. The new arrangements also apply to goods sent by post from non-EU countries.
You can find more details on how to pay UK duty on postal importations in 'Public Notice 143: A guide for international post users', on our website http://www.hmrc.gov.uk, or by ringing the National Advice Service on 0845 010 9000.
There will be no changes to the rules on the amounts of excise goods travellers may bring in their personal baggage, details of which can be found in Notice 1: A Customs guide for travellers entering the UK. Goods posted between addresses in the UK will be unaffected.
Notes for editors
1. The recent ECJ ruling - 'Joustra' - was handed down in November 2006. It confirmed that goods are only free of UK duty where they are purchased by private individuals for their own use in another EU country and are transported by them to the UK (e.g. 'cross Channel shopping'). If someone else transports the goods, including the postal service, duty is payable in the UK. The revised rules that we are introducing now ensure that the UK complies with this ruling.
2. The repeal of the Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986 - which granted the former concession - took effect from 19 July 2007 when the Finance Bill 2007 received Royal Assent.
3. Procedure for goods coming to the UK from a non-EU
country
* Goods will have to bear a green Customs declaration
on the outside of the package. Royal Mail will then collect duty
payment on delivery/collection.
Procedure for goods coming to the UK from inside the EU;
*
The sender will have to make arrangements for a tax representative
in the UK to account for the UK duty before the goods are sent.
Details of these arrangements can be found in 'Public Notice 143: A guide for international post users', on our website http://www.hmrc.gov.uk, or by ringing the National Advice Service on 0845 010 9000.
4. If the arrangements have not been made to pay the duty (EU countries) or the goods are not declared (non-EU countries) the goods are liable to seizure. In some circumstances, seized goods may be restored for a fee, which will equate to the duty plus a penalty.
Issued by HM Revenue & Customs Press Office
Website http://www.hmrc.gov.uk
