Merchandise in Baggage

Source: HM Revenue & Customs | | 02/01/2019

There are special customs requirements for commercial goods or samples which are imported or exported by passengers in their accompanied baggage (hand carried). This is known as Merchandise In Baggage or MIB.

MIB goods include the following:

  • goods acquired for company use
  • goods for sale
  • spare parts
  • trade samples

whether or not they are:

  • permanently imported/exported
  • temporarily imported/exported
  • in transit
  • liable to customs charges

These goods must be declared electronically to CHIEF or exceptionally a paper C88/ESS form may be completed. If you are taking MIB, you can have your declaration endorsed by Border Force when you leave the EU as proof of export to zero-rated goods for VAT purposes. The process can take some time and HMRC recommends that passengers allow enough time before their flight or voyage to clear the goods at the relevant airport or port.



Contact Us

Ledger Sparks
Airport House, Suite 43-45
Purley Way
Croydon
CR0 0XZ

Tel: 020 3985 6000
Fax: 020 8781 1889

E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Follow Us

  twit-new

Online logins

 

Membership

  

   

Latest News

ICO issues notices of intention to fine BA and Marriott
18/07/2019 - More...Following an extensive investigation,...
Reminder to sign up for Making Tax Digital before August
17/07/2019 - More...VAT registered businesses with a...
Will you have to repay Child Benefit for 2018-19?
17/07/2019 - More...The High Income Child Benefit charge...