Accounting services in Shropshire

Merchandise in Baggage in Case of No-Deal Brexit

There are special customs requirements for commercial goods or samples which are imported or exported by passengers in their accompanied baggage (hand carried) or in a small motor vehicle (carrying less than 9 passengers and weight 3.5 tonnes or less). This is known as Merchandise In Baggage or MIB.

MIB goods include the following:

– Goods for commercial sale
– Spare parts
– Trade samples

Whether or not they are:

– Permanently imported/exported
– Temporarily imported/exported
– In transit
– Liable to customs charges

HMRC has announced how these rules will be applied in the EU if we have a no-deal Brexit. This will include the introduction of transitional simplified procedures for the import or export of goods valued at below £900 and weighing less than 1,000kg. This simplification will not apply to licensed, controlled, or excise goods. For all other goods a full declaration will be required before the goods enter or leave the UK.

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