Sending to United Kingdom: at a glance
- Duty-free limit
- Customs Duty is charged on goods worth more than GBP 135 and on excise goods (alcohol, tobacco) at any value; duty on goods above GBP 135 depends on product type and origin.
- Tax above the limit
- For goods you bought yourself up to GBP 135, the seller normally includes VAT in the price; above GBP 135 you pay VAT to the delivery company before delivery or collection.
- Used personal items
- Returned Goods Relief (Notice 236); Transfer of Residence relief (Notice 3, form ToR01) for people moving to live in the UK
- Put in the parcel
- Customs declaration (CN22/CN23 for post, commercial or pro-forma invoice for couriers) describing each item, value and that the goods are used personal belongings.
- For returned goods: proof the goods were exported from the UK by the same person (for example boarding pass, receipts, proof of residence) and the C1309 declaration for post.
These are the usual rules. Customs and courier rules can change at any time, so confirm with HM Revenue and Customs (HMRC) and Border Force before sending.
HM Revenue and Customs (HMRC) and Border ForceWhat can you usually send?
MedicinesUsually limited
- Prescription and controlled medicines (including codeine): Controlled drugs need special procedures and should only be sent to people legally entitled to have them. Check gov.uk guidance on bringing medicines into the UK before posting.
Alcohol and tobaccoUsually limited
- Alcohol and tobacco: Excise Duty applies at any value; gift relief does not apply over the relevant limits.
Drugs and narcoticsUsually not allowed
- Illegal drugs: Not allowed to be sent or imported.
Your own used itemsUsual rules
- Returned Goods Relief: goods were exported from the UK, re-imported unaltered (apart from maintenance), and not upgraded to increase their value.
- For import VAT relief the exporter and importer must be the same person.
- Re-importation within 3 years of export; HMRC can waive the 3-year limit, one listed circumstance being personal property of a UK resident being returned.
- Goods must have been in free circulation when exported and not sent out for repair or processing.
- Transfer of Residence relief needs the claimant to have lived outside the UK for at least 12 months, with items imported within 12 months; HMRC can waive these in exceptional circumstances.
- C1309 abbreviated declaration for postal importations of returned goods
- ToR01 application for Transfer of Residence relief
- Customs Procedure Code 40 00 C01 on the declaration if ToR relief is approved
Anything not listed here (clothes, bags, toys, your own used things) usually follows the standard parcel rules and the duty-free limit above.
Send it yourself
- Ask the office holding it whether they post items, or who may collect it for you (a written authorisation and a copy of your ID).
- Someone collects it and packs it securely.
- Book a courier with a clear description and value; outside the EU it needs electronic customs data.
- The receiver pays any import duty or tax on arrival.
Offices usually work Greek office hours, and staff may answer in Greek. A service we recommend can make the calls and handle the pickup for you.
Rather not do it yourself? Couriers we recommend
Ask whether they can collect it from the office that has it, pack it and send it, and help with the customs paperwork. Ask for the price first.
Family-run Athens courier since 1988. Sends parcels within Greece and abroad, helps with customs clearance, and can store extra bags for travellers and deliver them later. Ask for a price on their website.
We recommend services we think are useful; some may pay us a fee if you book. Prices and terms are set by the service, so check them before you book.
More details
How to do it
Since Brexit the UK is outside the EU, so a parcel from Greece goes through customs both ways.
- The courier or post office in Greece needs a customs declaration (CN23 or an invoice). List each item, its value, and write “used personal effects”.
- When it reaches the UK, the courier asks the receiver to pay any VAT and duty before delivery, plus a handling fee. Pay quickly — unpaid parcels are sent back after a few weeks.
- Returned Goods Relief only covers things that left the UK in the first place (for example, your laptop you took on holiday). If that is your case, keep proof you travelled from the UK with it. Details below.
Good to know
- The recipient pays VAT and any duty to the delivery company before delivery or collection.
- Carriers normally hold a parcel for about 3 weeks for unpaid charges and then return it to the sender (carrier practice).
- Returned Goods Relief covers goods exported from the UK; items a traveller from outside the UK left in Greece may not fit the relief. Confirm with HMRC.
- Couriers usually add a disbursement or brokerage fee on top of duty and VAT.