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Customs rules when travelling with high-value possessions

21 June 2022 / Jason Wellden
Issue: 4845 / Categories: Comment & Analysis
85229
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....

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