SilverSkier

Yes - it's a silly rule - and pretty much impossible to comply with if you have a connecting flight to catch. But that's what I was told by HMRC, in writing.

raikje

Also on their website (admittedly this is for commercial goods, but the same principle applies):

What will happen if I am travelling on to another EU (air)port?

It will depend on whether your MIB [merchandise in baggage] is in your cabin or hold baggage.

(a) hold baggage - if your MIB is in the hold of the aircraft and is in transit to another EU airport, you will not be able to declare it in the UK. It cannot be dealt with until you clear your hold baggage at your final destination

(b) cabin baggage:

transit passengers - if your MIB is in your cabin baggage and, after a short stopover in the UK, you are travelling on to another EU airport on the same aircraft, your cabin baggage should be declared at your final destination
transfer passengers - if your MIB is in your cabin baggage, and you are travelling on to another EU airport on a different aircraft, you must declare the goods in the UK. You will have the option of either paying any customs charges, or completing a Community Transit (CT) declaration for the MIB to be cleared at your final destination. Note: to avoid transfer delays you are strongly advised to carry MIB goods in your hold baggage for clearance at your final destination

Yes, that would make sense, but I just wasn't sure if there were any odd rules about merely transiting outside the EU before immediately coming back, and whether that is truly "exporting" the goods from the EU.

Skipcool3

As I said, badly thought out.
The thing is if you were for example bringing in a swiss watch as a gift, that cost �����
And your routing was ZRH-LON-MAN. It make sense that you declare it at London.
Otherwise, if you were not honest, you could walk out of the terminal, give the gift to (?)
Re enter the controls and catch your DOM flight.
In reality, I am sure this happens all the time....

skba1

I have a semi-serious question in regards to this. Although my case is commercial goods that are originating from an EU country, but on return from a non-EU country [e.g. having been abroad to sell goods].

In my case the export declaration is all electronic and is of course made by me when leaving from ex-EU (non-UK). I do get a stamped slip - but this is only having the reference number to the declaration on it.

So how on Earth am I meant to prove the country of origin to UK customs on my return leg say NYC-LON-SOMEWHEREINEU ??? Typically I travel with some checked in and some in the carry on.

Nowadays I always declare the whole thing when re-entering my country of departure and it has never raised any issues. There is no duty to be collected anyway, but just interested in how exactly I am meant to prove the country of origin to UK customs when all I have is an export receipt with a reference number to a foreign customs system...

edit: Well I guess I have kind of answered my own question. I should complete a transiting goods form... Meh, doubt I can be bothered with that anytime soon. Have to do those forms often enough when transiting Norway! (and then it is very important as it is non-EU - to avoid paying silly fees)

bariummeal

This is a very good point. Flew from LHR to get a BRU-JNB-BRU and then a flight back to LHR. I had bought paintings in South Africa, claimed the SA VAT back at JNB. I then hit Customs at Brussels as my BRU-LHR was on a separate ticket. They seemed surprised when went through the red zone and when I pulled out my receipts etc. I had the Tax Code printed out and knew that it was 6% import and 0% VAT for paintings - yet the Belgian tax inspector said, 'no, it will be much more than that' - and then he went into the office and checked. He came out surprised and said 'you are right' and then I paid in cash. If I hadn't had the tax code it could have been a longer wait. I then went through the blue channel at LHR.