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If a private person imports goods for personal use and is unable to produce an invoice; will customs consider releasing such goods without an invoice?

Where goods are imported by private persons for own use (not for commercial purposes) and Customs can satisfy themselves that the revenue is not prejudiced in any way, the goods may, at Customs discretion, be released without the production of an invoice. This will not apply in cases where goods of a high value and liable to duties, for example, fur coats and jewellery, etc., are imported by private individuals. In such cases an invoice must be insisted upon or valuation must be resorted to.
Last Updated: 01/02/2013 12:58 PM     print this page
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