Originally Posted by
hfly
You are the one who cited London, and there for example, there is no such requirement.
No form, but if asked (which I was last time I entered the UK) one still must answer the question honestly, no?
The fact that they are commercial goods being imported, not gifts (though that is debatable depending on the circumstances) also changes things. Were the OP bringing perfume to their friend things would be different than that they are bringing computer hardware to be installed in a server there.