HOW TO COMPLETE THE C-3 CUSTOMS DECLARATION FORM

THE C-3 UK CUSTOMS FORM IS APPLICABLE FOR ALL HOUSEHOLD GOODS SHIPMENTS WITH FINAL DESTINATIONS WITHIN EU MEMBER COUNTRIES WHICH ARE CLEARING CUSTOMS IN THE UK.

TO QUALIFY FOR EXEMPTION FROM IMPORT DUTY AND TAXES, ALL OF THE FOLLOWING CRITERIA MUST BE MET:

• GOODS MUST BE OWNED AND USED OUTSIDE OF THE EU FOR A PERIOD THAT EXCEEDS 6 MONTHS.
• YOU MUST HAVE LIVED OUTSIDE OF THE EU FOR A CONTINUOUS PERIOD OF 12 MONTHS OR MORE.
• YOU MUST BE MOVING TO THE EU TO LIVE FOR A CONTINUOUS PERIOD OF 12 MONTHS OR MORE.
• THE GOODS YOU ARE IMPORTING ARE FOR PERSONAL USE ONLY AND YOU TO NOT INTEND TO SELL, LEND, HIRE, OR DISPOSE OF ANY ITEMS WITHIN 12 MONTHS OF THEIR IMPORTATION.

• GOODS MAY BE IMPORTED 6 MONTHS PRIOR TO YOUR ARRIVAL IN THE EU AND NO LATER THAN 12 MONTHS AFTER YOU ARRIVAL.
• GOODS MENTIONED IN PARTS A & B OF THE C-3 FORM ARE SUBJECT TO EXCISE DUTY & VAT. (PART A IS FOR ITEMS SUCH AS WINES, SPIRITS, ETC. AND PART B IS FOR ITEMS OWNED AND USED FOR LESS THAN 6 MONTHS).
• VEHICLES OWNED AND USED FOR LESS THAN 6 MONTH ARE SUBJECT TO IMPORT DUTY & VAT.
• DUTY-FREE IMPORT OF HOUSEHOLD GOODS APPLIES TO GOODS FOR A PRIMARY RESIDENCE ONLY. HOUSEHOLD GOODS COMING FROM OR GOING TO A SECONDARY RESIDENCE ARE NOT EXEMPT FROM IMPORT DUTY
• CUSTOMS C-3 AND C-104A (FOR MOTOR VEHICLES) MUST BE COMPLETE. CUSTOMS REQUIRES FORMS TO BE COMPLETED IN YOUR HAND WRITING.
• IF FINAL DESTINATION IS AN EU MEMBER NATION OTHER THAN THE UK, PLEASE DETAIL YOUR INFORMATION IN THAT COUNTRY ON THE SECTIONS OF THE FORM THAT ASKS FOR DATE OF ARRIVAL IN THE UK AND ADDRESS IN THE UK.
• A BOND WILL BE CHARGED ON IMPORTS WHICH ARRIVE PRIOR TO YOUR ARRIVAL IN THE EU AND IS REFUNDED UPON RECEIPT OF PROOF OF YOUR ARRIVAL (SUBJECT TO YOUR QUALIFYING FOR EXEMPTION).

• PAGE 1: COMPLETE PERSONAL DETAILS (INCLUDING DATE OF ARRIVAL IN APPROPRIATE EU MEMBER NATION) AND PACKING DETAILS. PLEASE LEAVE THE REQUEST TO CLEAR SECTION BLANK AS OUR UK AGENT WILL COMPLETE IT ON YOUR BEHALF
• PAGE 2: COMPLETE SECTIONS 1 OR 2 ONLY. YOU WILL COMPLETE SECTION 1 IF YOU HAVE LIVED OUTSIDE OF THE EU FOR MORE THAN 12 MONTHS, ARE TRANSFERRING YOUR NORMAL HOME TO THE EU OR ARE RETURNING TO THE EU AFTER A TEMPORARY VISIT ABROAD. YOU WILL COMPLETE SECTION 2 IF YOU ARE COMING TO THE EU AS A TEMPORARY VISITOR (UNDER 6 MONTHS) OR AS A STUDENT.
• PAGE 3: YOU MUST DECLARE IN FULL ANY ITEMS LISTED ON THIS PAGE THAT ARE IN YOUR SHIPMENT. FAILURE TO PROVIDE APPROPRIATE INFORMATION WILL DELAY RELEASE OF YOUR SHIPMENT THROUGH CUSTOMS. IF YOUR SHIPMENT DOES NOT CONTAIN ANY OF THE ITEMS LISTED, YOU MUST WRITE “NONE” IN COLUMN MARKED “DESCRIPTION OF GOODS”. FORMS LEFT BLANK OR WITH A LINE THROUGH THIS SECTION WILL BE REJECTED BY CUSTOMS.
• PAGE 4: ON PART A YOU MUST DECLARE ANY ITEMS IN YOUR SHIPMENT THAT YOU HAVE OWNED OR USED LESS THAN 6 MONTHS. IF YOU DO NOT HAVE ANY SUCH ITEMS, YOU WILL WRITE “NONE” IN COLUMN MARKED “DESCRIPTION OF GOODS”. YOU WILL THEN SIGN, DATE, AND ENTER YOUR ADDRESS IN THE EU MEMBER NATION IN WHICH YOU INTEND TO RESIDE TOGETHER WITH YOUR CONTACT TELEPHONE NUMBER.

For further information, here is a link to the HMRC Customs Notice 3 that clarify any question the clients may have:

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageImport_ShowContent&id=HMCE_CL_000282&propertyType=document