Shipping From Canada
to the UK.

Documents Only

Most documents can be shipped tax and duty-free.

Some document types are restricted and should be indicated on the commercial invoice. Duties and taxes are payable if you exceed the restrictions.

See here for a complete list of restrictions on documents.

Shipping Gifts

Gifts that are valued at £39 or less (approximately $65 Canadian Dollars) are exempt from duties and taxes, provided the following conditions are met:

• The words "Gift Shipment" or "Unsolicited Gift" are included on the commercial invoice (see sample)
• A detailed description of each item is provided
• The value of the gift is declared on the commercial invoice
• Shipment must be destined to a residential address (no business)

NOTE: Shipping a gift to an individual to their work address will cause an issue - it'll be seen as a commercial shipment and will not be exempt from duties and taxes.

Sending Multiple Gifts to the United Kingdom (U.K.)

To avoid duties and taxes:

• Words "Unsolicited Gift: Consolidated Gift Package" appear in General Description of Goods as well as the Detailed description of goods (see sample)
• Individually wrap and tag each gift separately
• Ensure the names on each tag are different and clearly marked on the commercial invoice

Shipping Personal Effects

Most goods can be shipped free from tax and duty if you have owned the items for longer than six months but you may be asked to prove possession.

There are a few documents that can be used to prove this but that's beyond the scope of this article. Examples include: receipts, warranties, insurance documents etc.

Moving Temporarily

Students:

If you are a student travelling to the UK to study for at least twelve months you can ship your personal effects to the UK free of duties and taxes.

Document Checklist:

• Commercial invoice must clearly indicate "Personal Effects" and include the Transfer of Residence (ToR) code written under General Description or Remarks section
• Proof of Enrolment must be included with your shipment

Non-Students:

If you are not a student, and you are moving your residence to the UK for at least twelve months, you will need to apply for Transfer of Residence relief.

If you are moving your residence to the UK for less than 12 month, you will need to apply for Temporary Admission of Goods.

Document Checklist:

• Commercial invoice must clearly indicate "Personal Effects" and include the ToR code written under General Description or Remarks section
• Temporary Admission of Goods form must be include with your shipment if you are moving for less than 12 months, including the return date. This information must be written under General Description or Remarks section

Moving Permanently

If you are moving to the UK for 12 months or longer you will need to complete a Transfer of Residence (ToR) form before your move to claim exemption from duties and taxes.

NOTE: It is possible to apply for ToR relief within twelve months of your arrival in the UK. However, you will need to pay import duties and taxes on the items upon entry. If your ToR is successful, you may be able to claim the import duties and taxes back.

Document Checklist:

• Clearly indicate "Personal Effects" and include the ToR code in the "General Description" or "Remarks" section on the commercial invoice
• Include with your shipment your Transfer of Residence form

Sources:
https://www.gov.uk/government/publications/import-and-export-apply-for-temporary-admission-sp5
https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs_B/1.0/TOR1&template=TOR1.xdp

Food, Chocolate, Candies

Most food, chocolate and candy products can be imported to the UK at a reduced or zero rate duty. Regardless of who you are, when shipping food to the UK you must make sure to follow the important regulations shown below:

• Food must have a shelf life of six months or longer
• Food must be in the original manufacturer's packaging or wrapping
• Food labels must list all ingredients including the expiry date
• Packaging should be sealed and not show any signs of tampering

The Personal Import Rules Database provides detailed information about what can be sent. Generally, you can send 1-2 kg of food for personal consumption. Above that, you may be charged duties and taxes. The same rules apply for businesses.

Only businesses can send the following items:

• Any meat or meat products
• Any milk or dairy products
• Potatoes

NOTE: Permits and licences may be required to export these food items to the UK.

The Canadian Food Inspection Agency provides a checklist to help businesses export food internationally.

The UK Food Standards Agency also provides useful information for non-EU businesses exporting food to the UK. More information can be found here.

Food, Chocolate, and Candies Checklist

• Ensure that your food products comply with the checklist above
• Clearly indicate "Food" on the commercial invoice in the General Description or Remarks section
• Check with your carrier that they will accept food shipments

Sources:
https://www.food.gov.uk/business-guidance/imports-exports
http://www.inspection.gc.ca/food/sfcr/exports/checklist/eng/1503510719917/1503510772632

Samples

In the UK, a commercial sample is an item that can only be used for demonstration purposes, with the aim of encouraging people to buy or to place orders. The benefit of having your goods cleared as samples is that paying duties and taxes can be avoided if the receiver has a valid EORI number.

In order to qualify for duty-free exemption, the following conditions must be met:

• The Consignee (aka. recipient) is an established commercial entity within the UK
• A government agency or department, or public institution or public establishment is recognised and approved by our National Import Relief Unit (NIRU)
• The Consignee (aka. recipient) has a valid EORI number (details below)
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as "commercial sample"
• The items are declared as "Commercial Sample" on the commercial invoice (example below)

HMRC may insist that you:

• Limit the quantities of items (for example, single shoes, single sizes)
• Limit the number of times the items are imported in a twelve-month period

EORI Number

It is quite a quick process and you can have a valid EORI number within three working days of applying for one.

To ship samples to the UK tax free, the receiver (individual or business) first needs to have an EORI number. If they don't already have one, they can visit https://www.gov.uk/eori for details of how to get one.

NOTE: If you already have an EU EORI number, you must register for a UK EORI number starting Jan 1st, 2021.

Sources:
https://www.gov.uk/government/publications/notice-372-importing-commercial-samples-free-of-duty-and-vat/notice-372-importing-commercial-samples-free-of-duty-and-vat
https://www.gov.uk/eori

Advertising Material

Advertising material includes items which are handed out to promote products or services. They can enter the UK duties and tax free providing that certain conditions are met:

In order to qualify for duty and tax free exemption:

• The package must weigh less than 1kg
• The commercial invoice clearly indicates "Promotional material" or "Advertising material" in the General Description or Remarks section (example below)
• The shipper can only send advertising material to a single receiver. If they are sent to multiple receivers, duties and taxes will apply.

Repairs

Shipping goods to the UK for repairs is a simple process as long as you follow the checklist below. It is important that the shipper and receiver indicate the correct information on the commercial invoice in order to avoid paying additional duties or VAT.

All you need to do is write the necessary information on the commercial invoice according to the document checklist below.

Repair Checklist

• Commercial Invoice must clearly state under the General Description or Remarks section the following: "REPAIR & RETURN" and include the estimated time of return
• Include repair contract with shipment
• Serial or product number and the cost of repairs must be indicated under the Detailed Description of Goods section
• Include the original shipping documentation or tracking number information from when the item was first exported from the UK to you

NOTE: If you don't have the original tracking information or documentation then your shipment may be delayed by Customs, and taxes may be charged on the shipment.

Temporary Imports

If goods are to be temporarily imported for use in the UK, there are ways to avoid having to pay import duties or VAT, provided the goods will remain in the same condition as they were imported. Anything that isn't prohibited can be temporarily imported into the UK. Temporary imports must be re-exported within two years.

In order to import your goods duty and tax free into England, you can pick from 1 of the 3 Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a Commercial Invoice (CI). More details below.

Sources:
https://www.gov.uk/government/publications/import-and-export-apply-for-temporary-admission-sp5
http://www.chamber.ca/carnet/how-to-apply-for-a-carnet/

Permanent/Sold Goods

Exporting sold goods to the UK is a straightforward process. However, we recommend you consult a licensed UK customs broker if you are considering exporting goods on a regular basis.

NOTE: If you already have an EU EORI number, you must register for a UK EORI number starting Jan 1st, 2021.

The UK government requires CE (Conformité Européene) markings on certain products upon entry - generally for electronic equipment or medical equipment. For the full list of products that need CE Marking see here.

Do I need a CE marking in addition to my commercial invoice and other standard export documents?

Accredited UK based brokers can be found here.

Support is also available from The Canadian Trade Commissioner Service.

Sources:
https://www.gov.uk/starting-to-import
https://www.gov.uk/guidance/ce-marking