Custom Rules

Due to custom rules changing on the 1st April a C5 form will no longer be valid for the import of pets into the UK, you will need to complete the following declaration and email it to: nchcie@hmrc.gsi.gov.uk

You will need to let us have the reference number once received , please note customs are advising that this takes 10 working days to receive.

OWNERS OF PETS TRANSFERRING RESIDENCY FROM NON EU COUNTRIES (INCLUDING STUDENTS)

  • Owners should apply for Transfer of Residency (ToR) relief in advance of arrival, the process is not complicated, owners must complete the form on the following link and then submit it to HMRC : https://www.gov.uk/government/publications/application-for-transfer-of-residence-tor-relief-tor01

A reference number will then be issued by HMRC which will allow the pet to enter the UK without payment of VAT.

  • If there is no ToR reference number available at the time of arrival in the UK, before the pet can be released, Customs VAT will be payable on deposit, this can be reclaimed when the ToR reference has been issued.

OWNERS OF PETS WHO ARE UK RESIDENT RETURNING TO THE UK AFTER VISITING A NON EU COUNTRY – No VAT will be payable provided owners can on or before arrival:

  • Provide proof that the pet exited the UK with them – ie copy export AWB – Pets UK medical history
  • Proof of UK residency is also required.

NON EU RESIDENTS VISITING THE UK WITH THEIR PETS:

  • Will require to pay Customs VAT on deposit
  • This can be reclaimed on proof of exit from the UK

ANY ANIMAL ENTERING THE UK WHICH HAS BEEN OWNED FOR LESS THAN 6 MONTHS OR IS BEING PURCHASED IS LIABLE TO PAY CUSTOMS VAT.

Customs VAT is calculated as follows:

  • Value of animal
  • Cost of transport and arrival charges

Total x 20% gives you VAT valuation

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