Customs: what are rules for taking house items from France to UK to give to relatives?

Reader Question: We are downsizing our property in France and have too many things. We plan to give several items to our relatives in the UK, and will drive over next month to hand them over. They are not expensive goods but have nostalgic memories attached to them. Do we need to declare them? 

Whether you have to pay customs fees depends on the items you are bringing across the border, both their value and status. 

You mention downsizing, but say that you are remaining in France. 

Therefore, the ‘Transfer of Residence Relief’ which provides exemption on goods being returned to the UK when moving will not apply to you. 

Read more: What are post-Brexit rules for moving from French home back to UK?

If these nostalgic family items were purchased in the UK, then you may however be able to apply for the ‘Returned Goods Relief’. 

This is for goods that were originally purchased in the UK and are therefore being returned, and thus exempt from import duty and UK VAT. 

It applies in theory to purchases made less than three years ago, but can be extended for personal use of a UK-resident (this does not necessarily have to be yourself but your family members). 

Goods subject to this relief include household essentials (linens, furnishings, equipment etc), vehicles, and for pets/saddle-animals (and relevant equipment for them). 

You can read a full list of the exemptions under the Returned Goods Relief rules here and in our article below. 

Read more: Applying for ‘returned goods relief’ to take items from France to UK

Be careful of personal allowance rules

Otherwise, the goods likely need to be declared. 

There are ‘personal allowance’ rules for alcohol and tobacco, which also cover other goods worth up to £390 that can be brought over duty free.

This is not a maximum cost per item but the overall limit for all non alcohol/tobacco goods. 

Items totally over this amount that the above relief does not apply to must be declared. 

This can be done up to five days before your scheduled arrival in the UK. 

VAT may be due on items (usually 20%) however these are exemptions for goods made entirely in the EU; depending on the overall value. 

More information on these exemptions – and personal allowance rules – can be found here. 

You can use the UK government website to check if the goods you are returning with will face duties or fees here. 

In any case, contacting UK customs in advance to make enquiries is a good idea, particularly if the items you have are uncommon or old (and therefore harder to identify than modern products). 

Alternatively, if you have a significant number of items you wish to bring back, consider using a removal company, who can deal with customs formalities for you. 

Read more: Registering a car at your second home in France: when you need to do this and how