Banknotes

Customs Declaration
Valued up to $700 - Green Label (CN22); valued over $700 – Parcel
Despatch Note in addition to upper part of Green Label. See note below.
Conditions concerning the documentation relating to the entry of goods are:
(a)
Letters and small packets containing goods, and postage stamps for
philatelic purposes:
Firstly, if such an item is despatched to a private person in the United
Kingdom a Green Label must be affixed on the outside or,
alternatively, the upper part of a Green Label must be affixed on the
outside and, in addition, an individual customs declaration must be
fixed, or inserted in it.
Secondly, if such an item is despatched commercially, the upper part
of a Green Label must be affixed on the outside and, in addition, an
individual customs declaration must be fixed or inserted in it. A bill
should also be fixed or inserted in it.
Thirdly, the documents mentioned under firstly and secondly are
required whether the goods are liable to customs duties or not on their
entry to the United Kingdom.
Sending alcohol and tobacco
products by mail
b) Printed Matter - If the contents of an item of printed matter are
liable to customs duties, the documentation required is the same as
for the letters and small packets. If the contents are not liable to
customs duties, customs declaration is not required. In as much as
the above-mentioned requirements are prescribed, their disregard
may lead to the confiscation of the items. It must also be noted that
when individual customs declarations or bills are furnished, customs
clearances may be accelerated if they are fixed to the outside of
items rather than inserted in them.
A recent change in Great Britain’s excise legislation means that excise duty
must be paid on all alcohol and tobacco products, including occasional
gifts, sent through the post to Great Britain from any other country. It is an
offence to sell alcohol or tobacco products on which Great Britain’s excise
duty has not been paid.
From countries outside the European Union (EU)
Like most goods arriving into Great Britain from outside of the EU, alcohol
and tobacco products are liable to customs duty, excise duty and import
VAT. All of these must be paid regardless of whether the goods are
purchased, are for private use, or for sale, or received as a gift.
CN22 and CN23 customs declarations for items destined for Great Britain
should be fully and accurately completed in English (or French) and firmly
attached to the outside of items. The sender should sign and date the
customs declaration and, when using a CN22, the sender’s full name and
address must be clearly written on the front of the item.
From countries within the European Union (EU)
All alcohol and tobacco products sent from another EU member state are
liable to Great Britain excise duty. Senders must make prior arrangements
to account for this duty before the goods are dispatched from the exporting
member state; otherwise, the goods will be liable to forfeiture. For more
information on this please see the “Distance Selling” procedures in HM
Revenue and Customs Notice 203: Registered Excise Dealers and
Shippers, which can be accessed via www.hmrc.gov.uk.
Imports that do not comply with the above conditions will be subject to
forfeiture to HM Revenue and Customs, in which case Royal Mail will not
accept liability and will not pay any compensation.
For further information on sending goods to Great Britain by post please see
HM Revenue and Customs Notice 143: A guide for International Postal
Users which can be accessed via www.hmrc.gov.uk.