This notice explains what happens when you import or export goods by post through Royal Mail or Parcelforce Worldwide. It also applies to gifts received through the post. Please note that, unless specified otherwise, all further references to Royal Mail within the text of this notice also applies to Parcelforce Worldwide, who are part of Royal Mail Group Ltd.

The arrangements set out in this notice however don’t apply when a full declaration on a single administrative document (SAD) (form C88) is required. That is for:

  • Imports of goods with a value exceeding £873 (1,000 euros) declared to home use and free circulation
  • Imports of goods for which relief from customs duty and import VAT is being claimed, for example, inward processing relief, outward processing relief, temporary importation
  • Certain exports including all goods for export with a value exceeding £873 (1,000 euros)

Information on the procedures you should use can be found in Notice 144 Trade imports by post: how to complete customs documents.

The notice is not the law and doesn’t change the law, extracts of which can be found in section 7.

The carriage of dangerous goods, including but not limited to alcohol and perfume, in post is regulated by Universal Postal Union rules and Royal Mail Group conditions of carriage. Nothing in this notice should be construed as legitimising movement of any goods by post.

For further information please contact Stephanie Warrington on 01254 356473