Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Fri, 11 Jun 2021 11:06:17 GMT by PaulaR
Good afternoon Based on recent guidance published by HMRC, my understanding is that empty reusable containers can be imported and exported from the UK by making a declaration “by conduct”. “By conduct” is detailed as: At Great Britain locations you can make a declaration by conduct for reusable packaging by either: • disembarking from a vessel • driving past a Customs office • loading the goods on to the relevant vehicle On export the declaration by conduct will be driving across the boundary of a port or driving past a customs office. I would just like to double-check my understanding that no paper declaration is needed and no oral statement is needed (apart from any Border control stops). So in short, the transport company can just simply drive through the border and no written declaration is needed at the time or after the event. Can you confirm my understanding is correct? If not, please advise the actual process of “declaration by conduct”. This is confusing many hauliers. Regards
Posted Wed, 16 Jun 2021 12:49:15 GMT by HMRC Admin 8
Please see information below:
Declaring reusable packaging for Great Britain imports and exports
Posted Wed, 16 Jun 2021 13:00:58 GMT by PaulaR
Thanks - but I have read this, which then resulted in my question. Can you please agreed or disagree with my understanding of what "declaration by conduct" consist of. Many thanks
Posted Tue, 10 Aug 2021 10:39:24 GMT by HMRC Admin 8
Yes, the actions you have listed would constitute a declaration by conduct for reusable packaging.
I can confirm that no paper declaration or oral declaration will be needed to supplement the by conduct declaration, apart from where border force officers wish to examine goods.
Not all locations can allow oral or by conduct declarations so you should check ahead with the location the reusable packaging is moving through if you want to declare it in this way.
You may find the following link useful.
List of goods applicable to oral and by conduct declarations:
List of goods applicable to oral and by conduct declarations

You must be signed in to post in this forum.