Shipping boxes to and from the United Kingdom
Every box sent to England, Scotland, or Wales from abroad goes through UK customs, including boxes from the EU. Gifts between individuals worth £39 (about $53) or less are free of VAT, most other goods pay 20% VAT, and customs duty generally starts above £135 (about $183). Moving to the UK? Apply for Transfer of Residence relief with form ToR1 before your boxes ship, and your used belongings can arrive free of duty and VAT.
- Typical transit
- 1-3 business days from Europe; 2-4 from North America; 3-6 from Asia
- Currency
- GBP
- Duty-free up to
- Gifts from one individual to another worth £39 (about $53) or less pay no VAT or duty, unless they are alcohol or tobacco, which always pay excise duty
- Receiver ID
- Not usually needed
Price a shipment to the United Kingdom
Choose where it's from and where it's going.
What it costs to ship boxes from the US to the United Kingdom
- 1 medium box (16 × 16 × 16 in, 20 lb)$137.75delivered in 3 to 5 business days
- 5 medium boxes (30 lb each)$688.75 totalabout $137.75 a box
Includes pickup at your door, express delivery, fuel and prepared customs paperwork. Import duties and taxes, if any, are set by the United Kingdom and paid by the receiver. Prices updated November 2, 2026.
Get my exact pricePopular routes to the United Kingdom
Popular routes from the United Kingdom
Sending to the United Kingdom
Duties and taxes123451112
- Duty-free threshold
- Gifts from one individual to another worth £39 (about $53) or less pay no VAT or duty, unless they are alcohol or tobacco, which always pay excise duty. There is no general tax-free limit: other goods, including your own used things sent without Transfer of Residence relief, pay VAT from the first pound. Customs duty is not charged on goods worth £135 (about $183) or less in total, except alcohol and tobacco, which pay duty at any value. The government plans to remove this £135 duty relief on a date still to be set, by October 2028 at the latest.
- Import tax
- VAT at 20% (standard rate). Some goods pay 5% or 0%; children's clothes, for example, are zero-rated. VAT is charged on the value of the goods plus postage, packaging, insurance, and any duty. Above £135, customs duty is charged on the goods plus postage, packaging, and insurance, at a rate that depends on the type of goods and where they came from (listed in the UK Trade Tariff). Alcohol and tobacco also pay excise duty.
- How value is worked out
- Customs duty is charged on the price of the goods plus postage, packaging, and insurance, which works like a CIF value. VAT is charged on the goods, postage, packaging, insurance, and any duty. The £135 duty limit is the total value of the goods; the £39 gift limit applies to each qualifying gift. Declare a fair value for every item. For goods used before import, HMRC's rules let the value be based on what they were worth when bought, less an amount for wear and use. Values in other currencies are converted to pounds using HMRC's monthly exchange rates, published on the penultimate Thursday of each month for the following month. The item list for a ToR1 application needs no values at all.
- Who pays
- Shipments are sent DAP. The receiver pays any duties and taxes before or on delivery. The courier may add a clearance or disbursement fee.
- Moving there?
- Transfer of Residence (ToR) relief lets you bring in your personal and household belongings free of duty and VAT if you have lived outside the UK for at least 12 consecutive months, have had the goods for at least 6 months before moving, will use them the same way here, and import them within 12 months of moving. It covers moves to Great Britain from anywhere, including the EU, and moves to Northern Ireland from outside the EU. You must get approval first: apply online with form ToR1 before the boxes ship, then give the courier your unique reference number. For 12 months after you move, you can't lend, hire out, transfer, or use relieved goods as security. Alcohol and tobacco are never covered, and goods from a second or holiday home don't qualify. Full-time students and people moving to marry have their own reliefs that don't need ToR1. The marriage relief also covers wedding presents worth up to £900 (about $1,220) each from people who live outside the UK.
Worked example
Illustrative: a friend abroad sends a birthday gift of used adult clothing worth £100 (about $136). Assumes £40 (about $54) for postage and packaging, and no Transfer of Residence relief.
The gift is worth more than £39, so VAT is due. The goods are worth less than £135, so there is no customs duty. VAT: 20% x (£100 + £40 postage and packaging) = £28.
The receiver pays £28 (about $38) in VAT, plus any courier charge. The same gift worth £39 or less would owe nothing, and children's clothes would carry 0% VAT.
How customs clearance works in the United Kingdom147
The courier takes every box through UK customs, using the customs declaration the sender filled in. If VAT, duty, or delivery charges are due, the courier contacts the receiver with a bill that states exactly which fees to pay, and delivers once it's paid. To claim relocation relief, the declaration quotes the receiver's ToR reference and customs procedure code 40 00 C01; students use 40 00 C06.
- Formal entry
- HMRC's guidance for individuals sets no separate value for a full customs entry: the courier declares every box, whatever its value. If the sender writes 'goods to be declared by importer' instead, the receiver is sent a full customs declaration to complete, which can delay the goods by at least 4 weeks.
- How long it takes
- Often 1-2 business days after arrival when the declaration and values are in order. Boxes held for checks on food, plants, medicines, or restricted goods take longer, and declaring the goods yourself adds at least 4 weeks.
- Inspections
- Anything posted or couriered to the UK goes through customs to check it isn't banned or restricted and that the right tax is paid. Goods that break the rules or are declared wrongly may be seized, and the receiver may be fined or prosecuted. Border Force can seize and destroy food that is banned, over the limits, or contaminated.
- If duties go unpaid
- The courier normally holds a parcel for about 3 weeks. If the bill isn't paid by then, the parcel goes back to the sender. If you think you were charged too much, or you return the goods, you can claim a refund with form C285.
Moving to the United Kingdom: claiming duty relief45
- 01
Check you qualify
You need at least 12 consecutive months living outside the UK, goods you've had for at least 6 months, and a plan to use them the same way here and import them within 12 months of moving. The UK must become your main home; goods from a second or holiday home don't qualify.
- 02
Prepare your application
Write a list of the items. You can group things and estimate numbers (for example, about 110 books), and you don't need prices, values, or brands. You'll also need your passport photo page, proof of your UK address from the last 3 months (or a statement from the person you'll live with plus proof of their address, or a temporary booking such as a hotel), and proof of your non-UK address from the last 6 months.
- 03
Apply with ToR1 before shipping
Apply online after signing in to HMRC. You can add to an approved application later, but you can't amend it after you submit. If exceptional circumstances apply, such as political asylum, explain them with evidence in the form.
- 04
Give the courier your reference
Pass on your unique reference number, a description of the goods, and any goods excluded from relief or restricted. The declaration uses customs procedure code 40 00 C01, and approved goods can go under a single Chapter 99 commodity code.
- 05
Ship within 12 months
You can send your belongings in several shipments, as long as they arrive within 12 months of your move.
- 06
Keep the goods for 12 months
For 12 months after you move, don't lend, hire out, transfer, or use relieved goods as security.
- 07
Paid tax without a reference? Claim it back
You can still apply for ToR relief after being charged. If it's granted, claim a refund with form C285, or with form C82 if the goods were declared through the online service for passengers.
Documents to have ready145678
- Itemized packing list with a fair value for each item, marked as used personal effects or gift
- For gifts: each gift described as a gift on the customs declaration, listed with its own value
- Your ToR unique reference number, from an approved ToR1 application, if you're claiming Transfer of Residence relief
- Students: evidence of your full-time course and how long it lasts, sent with the customs declaration
- Moving to marry: evidence of the marriage or civil partnership
- A phytosanitary (plant health) certificate for fresh fruit or vegetables from outside the EU, Switzerland, and Liechtenstein, and for plants, seeds, or wood that need one, packed with the item
- A CITES permit for items made from protected species
- The receiver's phone number and email, so the courier can send any tax bill
Onvoyo prepares the commercial invoice from your contents list. You print three copies, sign them, and send them with your boxes.
Official forms145610
- ToR1: Application for transfer of residence relief (opens in a new tab)
Online application for Transfer of Residence relief. Approval gives you the unique reference number the courier needs. You can add to an approved application later but can't amend it after you submit.
- C285: Claim a repayment of import duty and VAT (opens in a new tab)
Claim back VAT or duty you overpaid on goods delivered by a courier, including when you return goods or get ToR approval after paying.
- C82: Refund for goods declared through the Online Service for Passengers (opens in a new tab)
For travelers who declared goods online and paid too much, and for late ToR claims on goods declared that way.
- UK export license for objects of cultural interest (Arts Council England) (opens in a new tab)
Needed to send objects of cultural interest from Great Britain to anywhere outside the UK. This GOV.UK page links to Arts Council England's online application.
What you can pack, category by category1246789
| Category | Status | What to know |
|---|---|---|
| Clothing and shoesMore on clothes | Allowed | Used clothing and shoes are fine and qualify for Transfer of Residence relief if you're moving. Gifts over £39 pay VAT, but children's clothes are zero-rated. |
| Books and papersMore on books | Allowed | Books and printed papers are fine. Indecent or obscene material is banned. |
| ElectronicsMore on electronics | Conditions | Personal laptops, phones, and household electronics are fine, with batteries installed in the device. Couriers refuse loose lithium batteries and power banks. |
| MedicationMore on medicine | Conditions | Medicines containing controlled drugs can't be posted to the UK, even with a prescription. For other medicines, check the import rules with the MHRA before sending. |
| FoodMore on food | Conditions | Bread, biscuits, chocolate, pasta, and packaged soups are fine from anywhere. No meat or dairy, including most from the EU. Fresh produce from outside the EU needs a plant health certificate. Couriers refuse perishables. |
| Cosmetics and toiletriesMore on cosmetics | Conditions | Creams and toiletries are fine. Couriers refuse aerosols, nail polish, and flammable perfumes. Beauty products containing caviar extract need a CITES permit. |
| Alcohol and tobaccoMore on alcohol or tobacco | Not allowed | Couriers generally refuse alcohol and tobacco in personal boxes. If sent, excise duty is always due, even on gifts, and no relocation relief applies. Travelers' allowances don't apply to shipments. |
| Sports and outdoor gearMore on sports and outdoor gear | Conditions | Clean gear is fine, and bikes qualify for Transfer of Residence relief. No gas canisters, fuel, or flares. Pepper spray and other self-defense sprays are banned. Clean soil off boots and tents. |
| Children's items and toysMore on toys and baby gear | Allowed | Used toys are fine. Remove loose batteries. Children's clothes are zero-rated for VAT. |
| Documents and photosMore on documents and photos | Allowed | Personal papers, letters, and photos are fine. |
| Other | Conditions | Plants for planting need a phytosanitary certificate packed in the box, even from the EU, and so do some seeds and natural wood. Items made from protected species need a CITES permit, pet food is restricted, and rough diamonds are banned. |
Quantity limits1367912
| Item | Limit |
|---|---|
| Gifts (shipments) | Gifts from one individual to another worth £39 (about $53) or less: no VAT or duty, except on alcohol and tobacco. Several gifts in one box each get the allowance if they're for different people, listed separately with their own values, and wrapped individually. |
| Low-value goods (shipments) | No customs duty on goods worth £135 (about $183) or less, except alcohol and tobacco. VAT still applies unless the goods are a gift worth £39 or less. This duty relief is due to be removed on a date still to be set, by October 2028 at the latest. |
| Alcohol (travelers only) | Arriving in Great Britain: 42 liters of beer and 18 liters of still wine, plus either 4 liters of spirits over 22% or 9 liters of drinks up to 22%, such as sparkling or fortified wine. Doesn't apply to shipments, which always pay excise duty. |
| Tobacco (travelers only) | 200 cigarettes, 100 cigarillos, 50 cigars, 250 g of tobacco, or 200 heated-tobacco sticks. Doesn't apply to shipments. |
| Other goods (travelers only) | £390 (about $529) per traveler, or £270 (about $366) if arriving by private plane or boat. Doesn't apply to shipments. |
| Northern Ireland arrivals from outside the EU (travelers only) | Lower alcohol limits: 16 liters of beer and 4 liters of still wine, plus 1 liter of spirits or 2 liters of drinks up to 22%. The tobacco and £390 limits are the same as in Great Britain. |
| Medicines with controlled drugs (travelers only) | Up to a 3-month supply, lawfully prescribed and carried on your person, ideally with a letter from your doctor. These medicines can't be posted to the UK. |
| Food (personal imports) | Up to 2 kg per person of powdered infant milk, infant food, or special medical food in branded, unopened packaging. From outside the EU, up to 20 kg of fish and 2 kg of honey per person. No meat or dairy. |
| Cash (travelers) | Bringing in more than £10,000 (about $13,550) or the equivalent? Check the cash declaration rules first. Couriers won't carry cash. |
What you can't send to the United Kingdom146789
Not allowed
- Aerosols, spray cans, and compressed gas cylinders
- Flammable liquids and solids: fuel, lighter fluid, paint, nail polish, matches
- Loose or spare lithium batteries and power banks not installed in a device
- Cash, gift cards, checks, and other negotiable items
- Firearms, ammunition, replicas, and weapon parts
- Perishable food, and meat, dairy, or fresh produce
- Cannabis, CBD, and THC products, even where they are legal at origin
- Controlled drugs, including prescription medicines that contain them (they can't be posted to the UK)
- Offensive weapons, such as flick knives
- Self-defense sprays, such as pepper spray and CS gas
- Indecent and obscene material, including books, magazines, films, and DVDs
- Rough diamonds
- Meat and dairy products for personal use from most countries outside the EU
- Pirate copies of films or music, and other goods that infringe intellectual property rights
Allowed with conditions
- Alcohol and tobacco
- Excise duty and customs duty are charged on any amount, even a small gift, and VAT usually applies too. No relocation, student, or marriage relief covers them. Cigarettes and hand-rolling tobacco without UK health warnings or fiscal marks, and spirits over 35 cl without a UK duty stamp, can be seized. Couriers often refuse them.
- Medicines
- Medicines containing controlled drugs can't be posted to the UK, even with a prescription, and will be seized. For other medicines, check the import rules with the MHRA (Medicines and Healthcare products Regulatory Agency) before sending.
- Meat, dairy, and other animal products
- From outside the EU: no meat or dairy, except powdered infant milk, infant food, or special medical food (up to 2 kg, branded and unopened). From the EU, Switzerland, Norway, Iceland, and Liechtenstein: because of animal disease outbreaks, no pork, beef, lamb, mutton, goat, venison, or products made from them, and no dairy such as cheese, milk, butter, or yogurt. Poultry, fish, eggs, and honey are allowed from those countries.
- Fruit, vegetables, nuts, and seeds to eat
- Allowed from the EU, Switzerland, and Liechtenstein for your own use. From elsewhere, most fresh fruit and vegetables need a phytosanitary certificate from the origin country's plant health authority. Exceptions include bananas, citrus fruit, mangoes, pineapples, dates, coconuts, peeled or processed nuts, and rice.
- Plants, seeds for planting, and wood
- The plant rules also cover plants that arrive by post, and a phytosanitary certificate should be packed with the item. From outside the EU, Switzerland, and Liechtenstein, you need one for plants and plant products, including all plants for planting, cut flowers and foliage, tree parts used as decoration, and natural (non-manufactured) wood. From the EU, you still need one for plants for planting, some seeds (such as tomato, chili, onion, beans, and peas), and some bark and wood. More than 2 kg of plants for planting must be inspected on arrival. Anything that needs no certificate must still be pest-free and for your own use. Northern Ireland has different rules.
- Pet food
- From the EU: nothing containing pig, cow, sheep, goat, or deer; other pet food must be commercially packaged, up to 2 kg. From outside the EU: not allowed unless a pet needs it for health reasons and travels with it.
- Endangered species (CITES)
- Exotic leather goods, furs, some wooden musical instruments, tourist curios, caviar, some medicines and beauty products, and plants such as some orchids, succulents, and cycads may need a CITES permit. Border Force can seize them without one.
- Firearms, explosives, and ammunition
- Need a special license to import, and couriers refuse them. Transfer of Residence relief doesn't remove the need for licenses.
Sending from the United Kingdom
Shipping boxes out of the United Kingdom7910
Sending your own belongings out of the UK is straightforward for everyday things. The courier prepares the export paperwork from your packing list. The UK rules that matter most are export licenses for antiques and art, and the import rules where the boxes land.
Documents
- Itemized packing list with a fair value for each item, marked as used personal effects or gift
- Sender's passport or ID
- The receiver's tax or ID number if the destination requires one
- A UK export license from Arts Council England for any object of cultural interest that needs one; a digital copy is attached to the export declaration
Can't leave the country
- Objects of cultural interest, such as antiques and artworks, need a UK export license to leave Great Britain for any destination outside the UK. Arts Council England runs licensing, including an Open General Export Licence, and can confirm whether an item needs its own license.
- From Northern Ireland, cultural objects going directly to non-EU countries need an EU export license, and those going to the EU need a UK license. Arts Council England issues both.
- Medicines containing controlled drugs: other countries have their own import laws, so check with the destination's embassy before sending any.
- Items made from protected species (CITES), such as exotic leather, furs, or some wooden instruments, may need permits. Check with the Animal and Plant Health Agency (APHA) before you ship.
- Couriers won't carry cash, weapons, or dangerous goods.
Before pickup
- Check the destination's rules for used goods, gifts, and relocation relief before you pack.
- Keep photos of what went in each box. They help with customs questions and claims.
- Describe contents clearly. Vague descriptions slow checks.
- Heading to the EU? UK boxes are imports there, so ask about relocation relief before you ship.
Addresses, delivery and timing
Writing the address
Write the name, then the flat or house number and street, then the town or city, with the full postcode on its own line. The postcode matters most for routing. Add the receiver's mobile number.
Maria ExampleFlat 2, 14 Sample RoadLeedsLS1 9ZZUnited KingdomExample only; not a real address.
Delivery coverage
Fastest to: London, Birmingham, Manchester, Glasgow, Edinburgh, Leeds, Bristol, Liverpool, Cardiff, Belfast.
Remote areas: The Scottish Highlands and islands, the Isles of Scilly, and some rural parts of Wales and Northern Ireland can take 1-3 extra days and may carry a surcharge.
Most addresses in England, Wales, and central Scotland get delivery within a day or two of clearance. Couriers usually try again or leave a card if no one is home.
When things slow down
Expect slower service in November and December, the couriers' peak season, and around Christmas and New Year, Easter, and the bank holiday Mondays in May and August.
Advice for your situation
Students
Coming to the UK for full-time study? You don't need ToR1. Ask the courier to declare your clothing, study equipment (including a computer), and household effects under customs procedure code 40 00 C06, with evidence of your course. If you stay on after graduating, you can apply for Transfer of Residence relief and import goods within 12 months of graduation.
Returning home
UK nationals and residents coming home after at least 12 consecutive months abroad can claim Transfer of Residence relief like anyone else: apply with ToR1 before the boxes ship. For things you originally took out of the UK, HMRC's Returned Goods Relief may also help.
Expats and relocations
Leaving the UK? The courier handles the UK export side. Check the destination's relocation relief first, since many countries want paperwork before the boxes arrive. Ask Arts Council England before packing antiques or art.
Tips for a smooth delivery
- Apply for Transfer of Residence relief with form ToR1 before you ship, and give the courier your reference number. Without it, the receiver may be billed for duty, VAT, and administration charges.
- Describe gifts as gifts, with a realistic value for each. Several gifts in one box each get the £39 (about $53) allowance if they're for different people, listed separately, and wrapped individually.
- Leave out alcohol and tobacco. They always pay excise duty, even as gifts, and no relocation relief covers them.
- Don't pack meat or dairy, even from the EU. Plants for planting, and most fresh produce from outside the EU, need a plant health certificate packed with them.
- Never send medicines that contain controlled drugs. They can't be posted to the UK and will be seized.
- Give the receiver's phone number and email. The courier holds unpaid parcels for about 3 weeks, then sends them back.
Shipping to and from the United Kingdom: questions
Do I pay tax on a gift sent to the UK?
Not if it's worth £39 (about $53) or less and sent from one individual to another for an occasion such as a birthday. Above £39, the receiver pays VAT, usually 20%. Above £135 (about $183), customs duty may apply too. Several gifts in one box each get the £39 allowance if they're for different people, listed separately, and wrapped individually. Alcohol and tobacco always pay excise duty.
How do I bring my belongings into the UK tax-free when I move?
Apply for Transfer of Residence relief online with form ToR1 before your boxes ship. You qualify if you've lived outside the UK for at least 12 consecutive months, have had the goods for at least 6 months, and import them within 12 months of moving. Give the courier your unique reference number so it goes on the customs declaration.
Do boxes from the EU go through UK customs?
Yes, if they're going to England, Scotland, or Wales. EU boxes are imports like any others, with the same £39 gift limit, VAT, and relocation relief. Northern Ireland is different: boxes from the EU don't go through customs there, while boxes from outside the UK and EU pay VAT and may pay EU duty rates, including a flat €3 (about $3.50) per item on goods up to £135 (about $183) that the courier treats as 'at risk' of moving into the EU.
Can I send food to the UK?
Dry, packaged foods such as bread, biscuits, chocolate, pasta, and packaged soups are allowed from any country. Meat and dairy are not: they're banned from outside the EU, and most meat and all dairy from the EU are restricted because of animal disease outbreaks. Most fresh fruit and vegetables from outside the EU need a plant health certificate. Couriers also refuse perishable food.
Can I send medicine to the UK?
Not if it contains a controlled drug. Those medicines can't be posted to the UK, even with a prescription, and will be seized; travelers may carry up to a 3-month supply instead. For other medicines, check the import rules with the MHRA before you ship.
How long does shipping boxes to the UK take?
Express door-to-door usually takes 1-3 business days from Europe, 2-4 from North America, and 3-6 from Asia, plus time for customs if the receiver has tax to pay.
How do I ship boxes from the UK to another country?
Pack, list every item with a fair value, and book a pickup. The courier prepares the export paperwork from your packing list. The receiver deals with duties and import rules at the other end, so check them before you pack.
Do I need a license to send antiques or art out of the UK?
It depends on the object. Objects of cultural interest need a UK export license to leave Great Britain for anywhere outside the UK. Arts Council England runs the system, which includes an Open General Export Licence, and can tell you whether your item needs a license of its own. Moving objects from Great Britain to Northern Ireland needs no license.
Official help in the United Kingdom
- HMRC imports and exports enquiries (opens in a new tab)
Phone 0300 322 9434, Monday to Friday, 8am to 6pm. Urgent queries about goods held at the UK border: 24 hours a day, 7 days a week. HMRC's digital assistant also answers questions about importing personal belongings.
- APHA Centre for International Trade (CITES and animal products) (opens in a new tab)
Email wildlife.licensing@apha.gov.uk or call 03000 200 301, Monday to Friday, 8:30am to 5pm.
- Home Office import and export licensing (controlled drugs) (opens in a new tab)
Email dflu.ie@homeoffice.gov.uk or call 0300 105 0248.
- Arts Council England export licensing (opens in a new tab)
Not sure whether an object needs an export license? Email enquiries@artscouncil.org.uk.
Official sources
Every section above is checked against these official pages. Rules change, and customs in the United Kingdom makes the final decision on every shipment. This guide is general information, not legal advice.
- 1.
HM Revenue & Customs
Tax and customs for goods sent from abroad (opens in a new tab)Customs · checked September 26, 2026
- 2.
- 3.
HM Revenue & Customs
Reforming the customs treatment of low value imports into the UK (opens in a new tab)Customs · checked September 26, 2026
- 4.
HM Revenue & Customs
Transfer of residence to the UK (opens in a new tab)Customs · checked September 26, 2026
- 5.
HM Revenue & Customs
Application for transfer of residence relief (ToR1) (opens in a new tab)Customs · checked September 26, 2026
- 6.
Border Force and HM Revenue & Customs
Bringing goods into the UK for personal use (opens in a new tab)Customs · checked September 26, 2026
- 7.
Department for Environment, Food & Rural Affairs, Animal and Plant Health Agency, and Border Force
Bringing food into Great Britain (opens in a new tab)Biosecurity · checked September 26, 2026
- 8.
Animal and Plant Health Agency, Border Force, and Department for Environment, Food & Rural Affairs
Bringing plants and wood into Great Britain (opens in a new tab)Biosecurity · checked September 26, 2026
- 9.
Home Office
Travelling with medicine containing controlled drugs (opens in a new tab)Government · checked September 26, 2026
- 10.
Department for Culture, Media and Sport
Exporting or importing objects of cultural interest (opens in a new tab)Government · checked September 26, 2026
- 11.
HM Revenue & Customs
Valuing imported goods that are free of charge, used, rented or leased (opens in a new tab)Customs · checked September 26, 2026
- 12.
HM Revenue & Customs (UK Integrated Online Tariff)
September 2026 HMRC currency exchange monthly rates (opens in a new tab)Customs · checked September 26, 2026