16 September 2021 
Andrea Marshall, Tax Specialist
***14 Sept 2021 update***
Bringing commercial goods into Great Britain in your baggage has been updated with the revised date of 1 July 2022 for the date from which you will need to submit a safety and security declaration to HMRC, if you are carrying your goods in a goods vehicle, such as a van, and the goods are over a value of £1,500
***19 April 2021 update***
Both Taking commercial goods out of Great Britain in your baggage and Bringing commercial goods into Great Britain in your baggage have been updated with more information about making simple online declarations.
*** 19 January 2021 This News Article has been updated with further links ***
This guidance Taking merchandise from the UK in your baggage sets out what to do if you take commerical goods out of the UK.
Taking commercial goods out of Great Britain in your baggage includes a section on moving goods from Great Britain to Northern Ireland.
This guidance Bringing merchandise to the UK in your baggage set out what you need to do when bringing commerical items into the UK.
The guidance Bringing commercial goods into Great Britain in your baggage explains how to make a full or simple on line declaration.
This should be read in advance of a trip when university personnel are taking goods or returning goods in their baggage. Please note that separate online declarations may be required for the journey from and to the UK.
Declare commercial goods you’re bringing into Great Britain in your accompanied baggage or small vehicles and Declare commercial goods you’re taking out of Great Britain in your accompanied baggage or small vehiclesincludes the link to the online applications.
