Guide to Sending Parcels to Scotland

Scotland's long history and small population - 5.4 million - have produced a host of identifiable symbols and people recognised worldwide. Among them:

  • Glens, lochs, and golf courses
  • Tartans, kilts, and clans
  • Haggis, whisky, and cock-a-leekie soup
  • Ceilidhs, bagpipes, and the Loch Ness monster
  • MacBeth, Adam Smith, and Robert Lewis Stevenson

Scotland, like elsewhere in the UK, 80% of the population buys online at least once a year. The Scots are looking for e-commerce opportunities overseas to fulfill their retail needs.

Information for this page was taken from various United Kingdom government websites.

Shipping Rates

Easily compare the best and cheapest shipping options to scotland through a variety of carriers using Secureship

find the cheapest way to ship to Scotland from Canada
Secureship provides safe and affordable shipping from Canada to Scotland. in case you are an everyday shopper or a business, you can easily save up to 50% on your international shipping costs by way of accessing our group buying power.
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Easy Tracking Information

Shipments through Secureship come with full, easy to read tracking information to Scotland

Full tracking information for parcels to Scotland is available with Secureship
Tracking #:780123123123
Tel: 1-800-463-3339
Signed By: Pikwalia @ Residence
Dec 2, 2020
8:49 am
INVERNESS, IN, SC
Delivered
Dec 1, 2020
7:18 am
ABERDEEN, AB, SC
In transit
Nov 30, 2020
9:03 pm
DUNDEE, DU, SC
International Clearance
Nov 30, 2020
8:14 am
GLASGOW, GL, SC
In transit
Nov 30, 2020
12:17 am
Toronto, ON, CA
In transit
Nov 29, 2020
4:30 pm
Ottawa, ON, CA
Pickup Scan

Disclaimer!

While we have made every effort to ensure that the information on this page is accurate, Customs laws and procedures change regularly so it is important to consult a licensed broker in Scotland before shipping any goods.

Types of Shipments

Not all types of shipments are created equal. Shipping a television will require different paperwork, duties, and taxes than shipping an accounting statement, for example.
Shipping Documents Only Image to Scotland

Documents Only

Documents may be shipped to Scotland from Canada if they have no commercial value, i.e. they are not for sale.

Typical examples of documents include:

  • Bids
  • Diplomas
  • Driver's licence
  • Intercompany data on CD-Roms and discs

The following may be sent as document shipments if they abide by the conditions listed.

Item Restriction
Airline tickets Only if validated
Annual reports For intercompany or shareholders use only
Blueprints For intercompany use or a bid invitation (to obtain a contract inside the European Union)
Business cards Maximum of 15 cards
Cheques Must be personalised
Examination papers Shipment limit of 20 kg
Greeting cards and invitations Must be personalised
Manuals Only if they are of a technical nature and in an appropriate number for the purpose
Negatives, slides, and printing films Only if being sent to a press or publishing agency and there is no charge for editorial or press charges
Newsletters Must be for internal company use; cannot be a shipment from a printing company or publisher
Newspapers For non-commercial purposes only
Passports Envelope must clearly state 'Passport'; customs inspection likely
Stationery Must be personalised with no commercial value and the amount is appropriate for non-commercial use
Traveller's cheques Must be personalised
Visa applications Only if personalised and completed

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts to Scotland

Shipping Gifts

A gift shipped to Scotland from Canada will be exempt from customs duty and VAT if its value is £39 or less (about $65 CAD). For gifts greater than £39 but less than £135 (about $230 CAD), VAT will be charged. Above £135, both customs duty and VAT will be charged.

NOTE: Gifts of tobacco and alcohol of any value will incur excise taxes.

To be exempt from taxes the gift must also abide by the following conditions:

  • Has been sent from an individual in Canada to an individual in Scotland
  • Is of an occasional nature, e.g. an anniversary or birthday
  • Abides to the limits for tobacco products, alcohol, and perfumes and toilet waters (see below)

If the shipment's value is less than £39, but the following goods exceed the stated limits, VAT will be charged.

  1. Tobacco products limits:
    • 50 cigarettes; or
    • 25 cigarillos (maximum weight of 3 g each)
    • 10 cigars; or
    • 50 g smoking tobacco
  2. Alcoholic beverages limits:
    • 2 L of still wine; or
    • 1 L of spirits with alcohol content greater than 22%; or
    • 1 L of spirits, aperitifs, sparkling wines, fortified wines with 22% or less alcohol
  3. Perfume limit: 50 g
  4. Toilet water limit: 250 mL

Shipments from Individual-to-Individual

A gift shipped to an individual in Scotland from an individual in Canada will be exempt from customs duty and VAT if its value is £39 or less (about $65 CAD)

NOTE: Gifts of tobacco and alcohol of any value will incur excise taxes.

For gift shipments greater than £39:

Value of gift shipment Taxes owing
More than £39 but less than £135 (about $230 CAD) VAT
Above £135 (about $230 CAD) customs duty and VAT

Other conditions from tax exemption:

  • Is of an occasional nature, e.g. an anniversary or birthday
  • Abides to the limits for tobacco products, alcohol, and perfumes and toilet waters (see above)

NOTE: Gifts of tobacco and alcohol of any value will incur excise taxes.

  1. If the total value is less than £39 (about $65 CAD), it is exempt from taxes
  2. If the total value is greater than £39, taxes owing (value of gift cannot be split between people)

Shipments from Business-to-Business

There is no information available at this time regarding gift shipments from a business in Canada to a business in Scotland.

Shipments from Business-to-Individual

There is no information available at this time regarding gift shipments from a business in Canada to an individual in Scotland.


Gift Checklist
  • A commercial invoice must be included with your shipment
  • The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
  • List the items in the parcel and write the value of each
  • Sending more than one gift in the parcel? Wrap and tag each one individually.

Sample Commercial Invoice for Gifts

Ship To Invoice
Robert Burns
Burns St.
Dumfries, Scotland
United Kingdom
DG1 2PS

Phone: +44 1387 255297
Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment

Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 29 Nov 2020
QTY Description of Goods C/O SubTotal
1 Each Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set

CA $79.99
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge


Multiple Gifts in One Shipment

There are 2 scenarios for multiple gifts in one shipment.

  1. Several gifts shipped to one individual:
    • If the total value is less than £39 (about $65 CAD), it is exempt from taxes
    • If there are multiple copies of the same gift, for example 3 at £15, only 2 are exempt from duties and taxes, the 3rd gift will incur VAT
    • If the total value is greater than £135, VAT and customs duty is incurred
  2. Several people each receiving a gift:
    • Each person is entitled to a £39 duty and VAT exemption
    • Gifts must be declared separately, including its price, on the commercial invoice

Sample Commercial Invoice for Gifts

Ship To Invoice
Robert Burns
Burns St.
Dumfries, Scotland
United Kingdom
DG1 2PS

Phone: +44 1387 255297
Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package

Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 29 Nov 2020
QTY Description of Goods C/O SubTotal
1 Each Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set

CA $39.99
1 Each Gift - Erica: Handwoven French Canadian Catalogne Blanket

CA $49.99
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge

Sources:
https://www.gov.uk/government/publications/notice-143-a-guide-for-international-post-users/notice-143-a-guide-for-international-post-users


Shipping personal effects/belongings to Scotland

Shipping Personal Effects

Personal effects shipped to Scotland from Canada will be exempt from duty and other charges. The conditions that apply are:

  • You have lived outside of Scotland for at least 12 months
  • You have owned and used the goods for at least 6 consecutive months
  • You will continue to use the goods for at least 12 months after arriving in Scotland
  • The goods will not be donated, lent, or rented out for 12 months from the date they were imported

Moving Temporarily

Students

If you are moving to Scotland from Canada to study you may ship your personal effects exempt from duty and other charges.

Personal effects include items such as:

  • Clothing and footwear
  • School supplies
  • Room furnishings

Relief from charges does not apply to:

  • Tobacco and tobacco products
  • Alcoholic beverages
  • Items used to practise a profession or trade

The conditions of entry include:

  • You are studying full-time for at least a period of 12 months
  • A copy of the offer letter from the educational institution
Non-Students

There is no information at this time regarding non-students moving to Scotland temporarily.

Moving Permanently

If you are transferring your permanent residence to Scotland from Canada, you may ship your personal effects duty and tax free providing:

  • You have lived outside the EU for at 12 continuous months
  • You have owned and used your belongings for a minimum of 6 months
  • They are for the personal use of you and/or your family
  • The items are not sold, lent, or rented out for the first 12 months of living in Scotland

Moving due to Marriage

If you are moving to Scotland as a result of having married, either in Canada or in Scotland, you may ship your personal effects and wedding gifts duty and tax free.

Items excluded from duty and tax exemptions include:

  • Alcoholic beverages and tobacco products
  • Tools and articles used to practice a trade or profession (except portable articles used for liberal or applied arts)
  • Goods you have not used or possessed for 6 months or more

Personal Effects Checklist
  • A commercial invoice must be included with your shipment
  • Commercial invoice must clearly indicate 'Personal Effects'. (See sample).
  • A detailed description of each item is provided
  • For students: A copy of the offer letter from the institution and a completed form CPC 40 00 C06
  • For moving permanently: Complete a Transfer of Residence (ToR) form within 12 months of moving to Scotland
  • For moving permanently: Provide proof of ownership of goods, for e.g. insurance policy documents, warranties, purchase invoices

Sources:
https://www.gov.uk/guidance/check-if-you-can-pay-a-reduced-rate-of-customs-duty#re-importing-goods-youve-exported-before
https://www.gov.uk/government/publications/notice-5-transfer-of-residence-moving-to-or-returning-to-the-uk-from-outside-the-eu/notice-5-transfer-of-residence-moving-to-or-returning-to-the-uk-from-outside-the-eu

Sample Commercial Invoice for Personal Effects

Ship To Invoice
Robert Burns
Burns St.
Dumfries, Scotland
United Kingdom
DG1 2PS

Phone: +44 1387 255297
Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.

Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 29 Nov 2020
QTY Description of Goods C/O SubTotal
5 Pairs Personal Effects: 5 pairs of various types of shoes

IN $40.00
1 Each Personal Effects: Arc'terix Winter Jacket

CA $478.00
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge
Shipping Food, Chocolate, Candies to Scotland

Food, Chocolate, Candies

You May Ship

  • Food and powdered milk for infants
  • Special foods required for medical reasons (maximum of 2 kg)
  • Special pet food for medical reasons (maximum of 2 kg)
  • Honey (maximum of 2 kg)
  • Caviar (maximum of 125 g)
  • Frogs' legs ((maximum of 2 kg)

Do Not Shipp

  • Milk and dairy products
  • Potatoes and potato seeds
  • Meat and meat products
Food, Chocolate, Candies Checklist
  • Clearly indicate 'Food' on the commercial invoice in the General Description or Remarks section (see sample)
  • Ensure that your food, chocolate, or candies may be imported into the country
  • You are not shipping commercial quantities (for any duty & tax exemption)
  • Check with your carrier that they will accept food shipments

Sources:
https://www.gov.uk/guidance/personal-food-plant-and-animal-product-imports

Sample Commercial Invoice for Food, Chocolate, Candies

Ship To Invoice
Robert Burns
Burns St.
Dumfries, Scotland
United Kingdom
DG1 2PS

Phone: +44 1387 255297
Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging

Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 29 Nov 2020
QTY Description of Goods C/O SubTotal
1 Box Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)

CA $20.00
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge
Shipping Promotional Material to Scotland

Samples

Samples are shipped to exhibit and promote products in order to encourage sales.

Samples of goods shipped to Scotland from Canada are exempt from duty and VAT providing they are not altered whilst in Scotland.

Commercial Sample Checklist
  • A Commercial Invoice must be included with your shipment
  • Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
  • The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample

Sources:
https://www.gov.uk/guidance/temporary-admission

Sample Commercial Invoice for Commercial Sample

Ship To Invoice
Robert Burns
Burns St.
Dumfries, Scotland
United Kingdom
DG1 2PS

Phone: +44 1387 255297
Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale

Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 29 Nov 2020
QTY Description of Goods C/O SubTotal
1 Box Commercial Sample - Advanced reading copy of Dan Brown's novel.

CA $20.00
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge
Sending Promotional material to Scotland

Advertising Material

Advertising material shipped to Scotland from Canada is exempt from duty and VAT providing the items remain unchanged whilst in Scotland.

Advertising materials are typically destined for trade shows, exhibitions, and other demonstrations.

Advertising Material Checklist
  • Commercial invoice must clearly indicate 'Promotional Material - Not for Resale' (see sample)
  • A detailed description of each item is provided
  • A commercial invoice must be included with your shipment

Sources:
https://www.gov.uk/guidance/temporary-admission

Sample Commercial Invoice for Promotional Material

Ship To Invoice
Robert Burns
Burns St.
Dumfries, Scotland
United Kingdom
DG1 2PS

Phone: +44 1387 255297
Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale

Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 29 Nov 2020
QTY Description of Goods C/O SubTotal
1 Each Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.

CA $163.00
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge

Have your goods warranty repaired in Scotland

Repairs

Equipment sent to Scotland from Canada for repair will be exempt from duty charges.

Items Under Warranty

Equipment sent to Scotland for repairs covered by a warranty will not incur GST upon its return to Canada.

Items No Longer Under Warranty

Items no longer under warranty sent to Scotland for repair will be charged GST. GST will be applied to the value of the repair work plus any parts added for the repair, and on any duties charged.

Sending Product for Repair to Scotland

Equipment of Canadian origin sent to Scotland for repair will be exempt from duty charges.

Returning Repaired Product to Scotland

If an item has been repaired in Canada for no charge under warranty, it will be exempt from duty charges.

A copy of the guarantee must be included with the shipment.

Repair Checklist
  • Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General Description or Remarks, and include the estimated time of return (see sample)
  • Include repair contract with shipment
  • Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section
  • Include the original shipping documents or tracking number from when the item was first exported to Scotland or exported to Canada (depending on which case applies)
  • A commercial invoice must be included with your shipment
  • If the equipment was repaired for no charge under warranty, a copy of the guarantee is required

Sources:
https://www.gov.uk/government/publications/notice-3001-special-procedures-for-the-union-customs-code/annex-d

Sample Commercial Invoice for Warranty Repair

Ship To Invoice
Robert Burns
Burns St.
Dumfries, Scotland
United Kingdom
DG1 2PS

Phone: +44 1387 255297
Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair

Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 29 Nov 2020
QTY Description of Goods C/O SubTotal
1 Each Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00

US $163.00
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge
Temporary Imports / Exports for shipments to Scotland

Temporary Imports

Goods of a temporary nature shipped to Scotland from Canada will be exempt from import duty providing:

  • They remain unchanged except for normal wear-and-tear
  • They can be identified
  • Stay no longer than 2 years in Scotland

Items typically shipped as temporary imports include:

  • Professional equipment
  • Goods sent to trade fairs and exhibitions
  • Materials for educational, cultural, and scientific purposes
  • Sporting equipment and goods
  • Publicity material
  • Goods for auction

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into Scotland, you can pick from 1 of the 2 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. More details are shown in the table.

Option # Temporary Import Method Risk of paying
1 Commercial Invoice Only (no other documentation is provided) High - if broker cannot clear goods temporarily
2 Commercial Invoice
+
ATA Carnet
Very Low


1. Complete a Commercial Invoice (CI) only


This is the simplest and quickest option. See example.

NOTE: You should be aware that shipping using this method doesn't guarantee that your items will be imported duty/tax free. Not all brokers will clear goods as temporary imports (i.e. UPS, FedEx, DHL) nor is it a guarantee that customs won't charge any duties and taxes.



2. Commercial Invoice (CI) + an ATA Carnet

Completing an ATA Carnet is great option for items that frequently travel in and out of the country. It's also great because once you have an ATA Carnet, it is accepted by 176 countries worldwide making the application process a one-time thing.

In addition to declaring your commercial invoice as a temporary import, you can get an ATA Carnet for the items that are of temporary nature.

ATA Carnets are beyond the scope of the article however, you can find more information here: http://www.chamber.ca/carnet/

NOTE: It is highly recommended to get an ATA Carnet for items that frequently travel in and out of the country and especially so when it is valued over $2,500 USD


In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:

  • The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
  • Stay no longer than 2 years in Scotland
NOTE:
  • If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently.
  • Your Customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically cannot clear goods of temporary nature)
Temporary Imports Checklist
  • Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
  • The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
  • Stay no longer than the period listed above
  • Include your ATA Carnet with your shipment (if applicable)
  • Include the expected return date or the date that it was originally received within the country (whichever applies)
  • Complete Temporary Admission application from here
  • A commercial invoice must be included with your shipment
  • Any above listed items not listed in this checklist

Sources:
https://www.gov.uk/government/publications/notice-3001-special-procedures-for-the-union-customs-code/annex-c
https://www.gov.uk/guidance/temporary-admission
https://www.gov.uk/government/publications/import-and-export-apply-for-temporary-admission-sp5

 

Sample Commercial Invoice for Temporary Imports

Ship To Invoice
Robert Burns
Burns St.
Dumfries, Scotland
United Kingdom
DG1 2PS

Phone: +44 1387 255297
Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020

Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 29 Nov 2020
QTY Description of Goods C/O SubTotal
1 box Temporary Imports - Trade show booth and display equipment

CA $1032.00
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge
Permanent Goods / Sold To an individual or business within Scotland

Permanent/Sold Goods

Due to the CETA agreement between Canada and the EU, imported goods to Scotland may have reduced duties, but will still incur VAT. However, certain goods - collectors' items, antiques, and works of art - will be entitled to a reduced VAT charge. Details can be found here

CETA will apply between Canada and the UK until the end 2020, but beyond that the terms of Canada-Scotland trade are uncertain.

Occasional Shipper

If you ship sold goods occasionally to Scotland, e.g. through eBay, duty and VAT charges will be incurred.

Regular Shipper

If you regularly ship sold goods to Scotland, we recommend using a licenced British customs broker.

Sources:
https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad
https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services#sport-leisure-culture-and-antiques

Sample Commercial Invoice for Permanent/Sold Goods

Ship To Invoice
Robert Burns
Burns St.
Dumfries, Scotland
United Kingdom
DG1 2PS

Phone: +44 1387 255297
Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera

Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 29 Nov 2020
QTY Description of Goods C/O SubTotal
15 Each Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.

CA $132.00
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge

Required Documents


Shipping packages internationally requires a lot of documentation. This process alone can be confusing and time consuming. So we’ve narrowed down what documents you might need and ranked them based on likeliness of being needed.

Document Type When? Details
Shipping Label / Bill of Lading Always required This is a label provided by the carrier (UPS, FedEx, DHL, etc.). Always required because the carrier needs to know the parcel’s destination.
Commercial Invoice Required for all non-document shipments
For all non-document shipments, you will require 3 copies of the commercial invoice (to be included with your shipping labels - These are for customs purposes and need to be included inside a document pouch outside of the box.

When creating a shipment through the Secureship website, the system will help you create this document automatically.

B13a Required if value exceeds $2,000 per shipment or is a controlled good
A B13a is required if your shipment exceeds $2000 CAD or is a controlled good

Learn more about the B13a form here.
Certificate of Origin (COO) Infrequently required

Allows a reduced or zero-rated import duty.
Canada has a preferential trade agreement with Scotland. A COO proves that an item has been produced, manufactured or processed in Canada.

When an item with a COO is imported into Scotland, it will incur a reduced or zero-rated import duty.
Certificate of Insurance (COI) Infrequently required

Shows that the shipment has been insured.
Banks may request a certificate of insurance when providing letters of credit for the goods. Otherwise, it is generally your choice whether to purchase insurance for the shipment.
ATA Carnet Infrequently required

Used to avoid duties and taxes on shipments of temporary nature.
If you ship goods of temporary nature to and from a country, you can obtain an ATA Carnet to expedite the customs clearance process and ensure that anything of temporary nature is not charged duties and taxes.

See temporary import section
Packaging List Infrequently required Required if value exceeds $2,000 per shipment or is a controlled good.
Packing list Infrequently required

No specific form is required, but generally includes information regarding:

  • The exporter, importer and transport company
  • Date of issue
  • Number of freight invoice
  • Type and number of packages
  • Contents of each package
  • Marks and numbers
  • Net weight, gross weight and measurements of each package

Prohibited & Restricted Imports


Goods that are prohibited may not enter Scotland. Those that are restricted may enter but must abide by quantity limits or other rules.

Prohibited Items

  • Obscene and indecent material in any format
  • Illicit drugs - cannabis, cocaine, heroin, etc.
  • Self-defence sprays and electric shock devices
  • Pirated and counterfeited goods
  • Weapons - knives, truncheons, knuckledusters, Samurai swords (restricted)

Restricted Goods

  • Firearms, ammunition, and explosives
  • Imitation firearms
  • Alcoholic beverages
  • Tobacco products
  • Rough diamonds

Sources:
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/668106/Travelling_to_the_UK-_update.pdf

Duty & Taxes

All imports to Scotland are subject to duty and VAT, which are calculated on the CIF value, i.e. the sum of the customs value plus insurance and freight fees.

CIF Value = Customs Value + Insurance Amount + Freight Costs

By knowing the CIF value of a shipment, you will be able to predict the duties owed by the recipient.

Thresholds

The thresholds (de minimis value) on shipments for the payment of duty and VAT are as follows:

  • Purchased goods of £15 (about $25 CAD) - exempt from duty and VAT (does not include alcoholic beverages, tobacco products, toilet waters, and perfume)
  • Gifts - £39 (about $65 CAD) - exempt from duty and VAT (there are quantity limits for gifts of alcoholic beverages, tobacco products, toilet waters, and perfume - see Gifts section)
Currency British Pound - GBP
Duty Exemption (De minimis Value £135
Duty Calculation Method CIF
TAX (VAT) 20% (standard rate) 5% (reduced rate on selected items)
Tax Exemption
(De minimis Value)
£15
Tax Calculation Method CIF

Duties on Imports

Canada has signed a Comprehensive and Economic Trade Agreement (CETA) with the EU and thus a reduced or zero rate of duty may apply to many goods shipped to Scotland.

CETA will apply between Canada and the UK until the end 2020, but beyond that the terms of Canada-Scotland trade are uncertain.

Excise taxes

Tobacco products and alcoholic beverages incur excise taxes. Details may be found here

  • Candy0%
  • Chocolate0%
  • Spirits and WinesVaries
  • TobaccoVaries
  • Books0%
  • Documents0%
  • Video Games & Consoles0%
  • Computers & Laptops0%
  • Tablets0%
  • Mobiles0%
  • Cameras0%
  • Accessories for Electronics0%
  • Coats0%
  • Beauty Products & Cosmetics0%
  • Jewellery0%
  • Shirts & Pants0%
  • Home Appliances0%
  • Toys0%
  • Sports Equipment0%

Sources:
https://www.gov.uk/government/publications/notice-143-a-guide-for-international-post-users/notice-143-a-guide-for-international-post-users
https://www.gov.uk/government/publications/uk-trade-tariff-excise-duties-reliefs-drawbacks-and-allowances/uk-trade-tariff-excise-duties-reliefs-drawbacks-and-allowances#wine-and-made-wine
https://www.gov.uk/goods-sent-from-abroad/tax-and-duty
https://www.gov.uk/vat-rates#:~:text=The%20standard%20rate%20of%20VAT,on%20their%20goods%20and%20services.
https://www.cbc.ca/news/politics/tuesday-canada-uk-trade-tariff-list-1.5575816
https://www.tariffinder.ca/en/getStarted

Scotland Shipping Insurance


You can purchase insurance through Secureship and it is provided by the carrier that will be transporting your shipment.

Each carrier will charge a different amount per $100 of declared insurance. If you indicate that you need insurance for your shipment our system will automatically include the insurance costs for your shipment.

Insurance is great to have in case your package is accidentally lost or damaged by the carrier. But be careful, not everything you ship is insurable. Worse - even if your package contains items that are insurable, if it doesn’t meet the ISTA 3A packaging standard, the insurance purchased through the carrier would not be available to you.

Here are some items that cannot be insured by the carrier:

  • Personal belongings
  • Antiques
  • Artwork
  • Liquids (including alcohol)
  • Television
  • Jewelry in excess of $500
  • Perishable goods
  • Glass or Ceramic
  • And many more items

For more information, please see the carrier's terms and conditions.

Questions about Shipping to Scotland



Can I ship to Scotland?

Shipping to Scotland from Canada can take between 3-5 business days through the fastest carriers available on the Secureship platform. More economical services, such as Canada Post, can take up to 1-2 months to complete the delivery.

Find out how fast the Secureship trusted carriers can get your shipment delivered to Scotland by getting a quote now.


Does UPS ship to Scotland?

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How long does it take to ship from Canada to Scotland?

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How much is it to send a parcel to Scotland?

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What is the cheapest way to ship from Canada to Scotland?

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How do I send a package to Scotland?

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How can I ship my luggage?

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How do I get a FedEx shipping estimate / FedEx quote to Scotland?

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How do I ship gifts to Scotland?

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