How do I claim relief on goods imported in baggage?
If you import goods in your accompanied baggage, you must: • declare them to us at the Customs Red Channel or Red Point when you arrive and • produce evidence to satisfy us that all the conditions of the relief are met. We suggest that you carry a letter from a responsible official of your charitable or philanthropic organisation stating that the organisation will meet the conditions of the relief. The letter should also describe the goods, state how they will be used and whether the goods are donated or purchased. If we are not satisfied you will have to give us financial security (normally a cash deposit or banker’s guarantee) to cover the duty and VAT. We will discharge this when you prove that the goods qualify for relief. Where the value of the goods is over £600, we will require a formal import declaration as explained in paragraph 3.2.
