Shipping From Canada
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.

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

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:

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.

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

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

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

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 Ship

• 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

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

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

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

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.

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

• 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

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