Duties and Allowances

Customs duty is charged on goods entering the Network according to the Common Tariff. The tariff has five bands; the band for a kind of goods and the rate charged in each are set by the Treasury Department and applied by the Customs Service. Excise is charged in addition on alcohol, tobacco and fuel. The same tariff applies at every crossing, aerodrome and postal depot, and from 7 September 2026 it replaces the separate tariffs of member organisations, so that goods moving between members are no longer assessed more than once.

The Common Tariff. Duty is charged on the customs value of the goods: the price paid or payable together with the cost of transport and insurance to the boundary of the Network. Where goods are supplied without sale, or the price cannot be established, the Service values them at the price of identical or similar goods sold for import into the Network. Prices in other currencies are converted at the rate published by the Currency Office for the day the declaration is accepted.

Where a consignment contains goods in more than one band, each line is classified and charged separately. Where an item could fall in two bands, it is classified according to its essential character; a written ruling may be obtained from the Tariff and Valuation division before import, and a ruling binds the Service for twelve months.

Travellers' allowances. A traveller may bring goods for their own use or as gifts into the Network without duty up to the allowances below. The allowances for alcohol and tobacco may be combined proportionately: a traveller may bring in, for example, 2 litres of wine and 8 litres of beer. Travellers under 18 have half the goods allowance and no allowance for alcohol or tobacco. Goods carried for sale or for another person are a commercial consignment whatever their value and must be declared.

The simplified rate. A traveller whose goods exceed the allowance, and whose goods above the allowance are worth no more than 3,000 credits in total, may have the excess assessed at a simplified rate of 10 per cent of value, without classification line by line. Excise on alcohol and tobacco above the quantity allowances is charged in addition. Above 3,000 credits, or at the traveller's request, the Common Tariff is applied.

Reliefs from duty. No duty is charged in the cases below, provided the conditions are met and, where required, the goods are declared.

Goods for personal use within the allowances

Goods carried by a traveller for their own use or as gifts, up to the value and quantity allowances above. The allowance cannot be split across an item: an item whose value exceeds the remaining allowance is charged on its full value.

Returning goods

Goods taken out of the Network and brought back unchanged by the same person, including tools and equipment registered with the Borders Authority for regular travellers. Goods repaired outside the Network are charged on the cost of the repair only.

Household effects on taking up residence

The furniture, household goods and personal vehicle of a person moving their normal residence into the Network, provided they have been owned and used for at least twelve months and are not sold within twelve months of arrival.

Goods of Network departments

Goods imported by a department, office or authority of the Network for its own use, declared with the department's reference.

Samples and goods of negligible value

Trade samples of no commercial value, and consignments whose total value does not exceed 40 credits, other than alcohol and tobacco.

Temporary admission

Professional equipment, goods for exhibition, and vehicles of visitors, admitted for up to twelve months against a security equal to the duty and re-exported unchanged. The security is returned when the goods leave the Network.

Goods in approved warehouses

Goods entered into an approved warehouse are held with duty suspended. Duty becomes due only on removal for use in the Network, at the rate in force on the date of removal, and no duty is due on goods re-exported from the warehouse.

Paying duty. The steps below apply to every assessment.

1. 1

   Step 1: Receive the assessment notice

   After the declaration is decided the Service issues an assessment notice by email, showing the tariff band applied to each line, the customs value, the duty and any excise due, and the reference to quote on payment.

2. 2

   Step 2: Check the assessment

   A declarant who believes the classification or valuation is wrong should write to the Service before paying, quoting the reference. The Tariff and Valuation division reviews the assessment and either confirms it or issues a revised notice. Goods may be released against a security while the review is decided.

3. 3

   Step 3: Pay by bank transfer

   Duty and excise are paid by bank transfer to the account named on the notice, quoting the reference. Travellers at the red channel may pay the officer by card at the post. Cash is not accepted.

4. 4

   Step 4: Or defer payment

   From 1 October 2026 a registered trader holding a deferment account pays the duty assessed in a calendar month by the fifteenth day of the following month. Deferment is granted against a security covering one month's duty.

5. 5

   Step 5: Receive the release note and receipt

   Release follows confirmation of payment or, for deferred duty, the recording of the assessment against the account. The receipt is sent by email and forms part of the records the declarant must keep for six years.

Refunds. Duty paid in error, or on goods that are returned to the seller unused within three months of import, is refunded on written application within twelve months of payment. The application quotes the assessment reference and, for returned goods, the export declaration under which they left the Network. Refunds are paid by bank transfer within 30 days of the decision.

How declarations are lodged is set out on the Declarations page, the rules for travellers on the Travellers page, and deferment accounts and approved warehouses on the Traders page. Requests for a classification or valuation ruling may be sent to contact@customs.gov.vin.