Taking goods overseas for work

Guidance on GOV.UK

Understand how to temporarily take goods overseas for work

You might be able to claim relief from duty and declare goods in an easier way if you’re exporting them temporarily – for example, for a trade show or event.

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Depending on what the goods are, you might be able to use a simpler type of declaration, such as a declaration by conduct or by using an ATA Carnet. When the goods are re-imported you can also claim Returned Goods Relief (RGR) on any duty you may have paid.

Guidance on GOV.UK

Understand how to take goods in hand luggage

You are allowed to export goods by taking them in your hand luggage, also known as merchandise in baggage, but you must declare them in the same way as other exported goods.

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Depending on the goods you are exporting in your luggage, you may need to make a full declaration, a simple online declaration or a declaration by conduct. You should check the customs requirements for the country you’re travelling to because these may differ from UK requirements.

Guidance on GOV.UK

Apply for an ATA Carnet

ATA Carnet lets you temporarily export commercial samples, exhibition goods and professional equipment. It’s a document that works like a passport for goods and is used by many countries worldwide.

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Using the ATA Carnet means you’ll not pay customs charges. It simplifies clearing your goods through customs, gives financial security for customs charges that could be due, and removes the need for a customs declaration. Types of goods and uses vary between participating countries. The association in the issuing country will tell you if you can use a carnet in the countries you visit.

Guidance on GOV.UK

Apply for social security and income tax certification (A1)

If you leave the UK to work in the EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland, you will only pay into one country’s social security scheme at a time.

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You will usually pay social security contributions (National Insurance in the UK) in the country you are working in. The HMRC can confirm that you or your employees pay only UK National Insurance contributions whilst working temporarily in EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.

Guidance on GOV.UK

Returning goods to the UK

To return goods to the UK, there are differing requirements depending on if the goods were previously in free circulation in the UK or the EU before being returned or were rejected at the border of the country you exported them to.

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You may be able to claim Returns Goods Relief (RGR) on goods you re-import into the UK. The goods must be re-imported in an unaltered state, apart from any work that may have been carried out to maintain the goods in working order, and the goods cannot have been upgraded to increase their value.

Guidance on GOV.UK

Get import duty reflief under Returned Goods Relief (RGR)

You can get relief from customs duty if you’re re-importing goods into the UK that have previously been exported or transported from the UK. This is known as Returned Goods Relief.

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To claim Returned Goods Relief, the exporter and importer must be the same person. The goods must be re-imported in an unaltered state, apart from any work that may have been carried out to maintain the goods in working order, the goods cannot have been upgraded to increase their value.