Passengers entering the UK can make an online customs declaration from 5 days (120 hours) before arrival using the HMRC Online Service for Passengers, according to Border Force guidance on travelling to the UK.
Key facts
- Who: Passengers arriving in Great Britain (England, Scotland and Wales) or Northern Ireland with goods for personal use
- From: Already in force
- Source: Travelling to the UK
Border Force's customs guidance for travellers says passengers can check allowances, make a declaration and pay any tax and duty due from 120 hours in advance of arrival. They do this through the HMRC Online Service for Passengers. The same wording appears in the guidance for Great Britain and in the separate guidance for Northern Ireland.
Passengers who need assisted digital support can phone HMRC on 0300 322 9434, also from 120 hours before arrival. Lines are open Monday to Friday, 08:00 to 18:00. Outside those hours, the guidance says to make the declaration ahead of arrival where possible, or to use the red point phone or the red channel on arrival.
A passenger who has declared and has nothing further to declare can use the green channel. The guidance says to keep the reference number and the email receipt, because Border Force officers may ask to see them.
The guidance sets out the allowances that apply without UK duty or tax, including £390 of other goods (£270 for passengers on a private plane or boat for pleasure). Goods over an allowance must be declared, and duty and tax are paid on the full amount of goods in that category.
The 120-hour window is not stated for every kind of declaration. The guidance says a cash declaration, required for £10,000 or more, may be made from 72 hours before arrival. Commercial goods below the £2,500 threshold can be declared online within 5 days of arriving at the GB port, if they are not restricted, not excise goods and weigh 1,000kg or less.
What this means for applicants
Travellers with goods over their allowances, or who are unsure what to declare, can make the declaration from 5 days (120 hours) before they arrive. Anyone who declares in advance should keep the reference number and email receipt to show an officer if asked.
Anyone who does not declare goods over the limits may have all the goods in that allowance category seized, not only the excess. Cash of £10,000 or more must still be declared, and the guidance says that declaration may be made from 72 hours before arrival.
Related guide: UK electronic travel authorisation (ETA) scheme
Sources
- Travelling to the UK, Border Force guidance