HMRC Guidance: Declaring reusable packaging for Great Britain imports and exports

Check if you can make a declaration by conduct or orally if you’re claiming Returned Goods Relief or Temporary Admission for reusable packaging.

Reusable packaging must meet specific criteria to qualify for an oral declaration or a declaration by conduct. It should be useable for transporting goods, have import duty relief, not be intended for sale, and be filled on at least one leg of its import or export journey. Bubble wrap and cardboard boxes are not considered reusable packaging. To qualify for import duty relief, the packaging must have previously been in UK free circulation. The importer and exporter can make the declaration, and a haulier can do so on behalf of the importer. Reusable packaging can be declared at a point of entry or exit for Great Britain through a ‘declaration by conduct’ or an oral declaration. There are specific rules for imports from certain countries, and a new target operating model of border controls will be introduced in 2023. Additionally, there are measures in place regarding the import of Russian iron and steel products.

Source gov.uk

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