Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Customs rules when travelling with high-value possessions

21 June 2022 / Jason Wellden
Issue: 4845 / Categories: Comment & Analysis
Nothing to declare

Key points

  • The Omar case highlights the importance of being aware of customs rules when travelling with high value possessions.
  • Border Force’s general policy is that if there is a misdeclaration or where an individual is thought to attempt to evade duty the seized goods will not be restored upon payment of the import taxes.
  • The FTT tribunal held that the refusal to restore the goods had been unreasonable.
  • Authorities and tribunals could require a higher standard of awareness of customs procedures from businesses as opposed to private individuals.

A recent First-tier Tribunal decision on an individual returning jewellery to the UK after having it repaired in Dubai highlights the importance of being aware of customs rules when travelling with high-value possessions. Failure to be aware of the rules increases the risk of the goods being seized for deliberate evasion of duty otherwise known as smuggling....

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon