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Merchandise in Baggage

Source: HM Revenue & Customs | | 01/01/2019

There are special customs requirements for commercial goods or samples which are imported or exported by passengers in their accompanied baggage (hand carried). This is known as Merchandise In Baggage or MIB.

MIB goods include the following:

  • goods acquired for company use
  • goods for sale
  • spare parts
  • trade samples

whether or not they are:

  • permanently imported/exported
  • temporarily imported/exported
  • in transit
  • liable to customs charges

These goods must be declared electronically to CHIEF or exceptionally a paper C88/ESS form may be completed. If you are taking MIB, you can have your declaration endorsed by Border Force when you leave the EU as proof of export to zero-rated goods for VAT purposes. The process can take some time and HMRC recommends that passengers allow enough time before their flight or voyage to clear the goods at the relevant airport or port.



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P & A Accountancy Services (1984) Limited
32 Thorpe Wood
Thorpe Wood Business Park
Peterborough
PE3 6SR

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