Guide

Temporary exportation from the UK

Export and re-import procedures when using the Duplicate List

When you use the Duplicate List to export goods temporarily from the UK, you have to follow certain export and re-import procedures.

Export procedure from the UK

Before you leave the UK you'll need two copies of a list detailing all the goods you're temporarily exporting. The lists should be on your business stationary. For each of the goods you should give:

  • a description
  • the quantity, including serial numbers if applicable
  • its value

At the end of each copy you should give a description of the type of goods - for example commercial samples - and the reason why you're exporting them. If you know your expected return date, include this on the forms too.

You also have to fill in form C&E 1246 Returned Goods Relief which you can get from HM Revenue & Customs (HMRC) or at your departure port. To avoid delays, you'll need to make advance arrangements with HMRC, and then on the day present them with:

  • your goods
  • both copies of the list
  • the completed form C&E 1246

If HMRC is satisfied they will endorse the documents and return form C&E 1246 along with one copy of the list for you to keep with your goods.

Re-import procedure

When you return to the UK you must present a customs officer with form C&E 1246, the goods and your copy of the list. If you leave any of the goods in the country you visited, you must tell the customs officer. They'll advise you what you have to do.

Read about importing returned goods free of duty and tax in Notice 236.