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HMRC have published an updated document on goods that can be declared orally or by conduct at the point of import or export to/from the UK.
A declaration by conduct is when you transport your goods through a customs control point (usually a green channel marked ‘nothing to declare’) at a port (including roll on roll off locations) or airport. You do not need to stop or speak to a customs officer, you can simply:
- walk through a customs control point with the goods
- drive past a customs control point with the goods inside your vehicle
- continue your onward journey if there are no customs control points (this is still deemed to be a declaration by conduct)
An oral declaration can be made by passing through a red channel (or using a red phone, where available) at a port or airport, and verbally telling a customs officer:
- what the goods are
- what the purpose of the goods is
- who you’re making this declaration for (yourself or on behalf of someone else)
Link to full list can be found here
While you are here you may be interested in some Strong & Herd LLP training courses & live clinics related to this topic:
Import Essentials: Focus on Importing
Focus On: Temporary Imports & Exports
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