Source: HM Revenue & Customs | 02/01/19
There are special customs requirements for commercial goods or samples which are imported or exported by passengers in their accompanied baggage (hand carried). This is known as Merchandise In Baggage or MIB.
MIB goods include the following:
whether or not they are:
These goods must be declared electronically to CHIEF or exceptionally a paper C88/ESS form may be completed. If you are taking MIB, you can have your declaration endorsed by Border Force when you leave the EU as proof of export to zero-rated goods for VAT purposes. The process can take some time and HMRC recommends that passengers allow enough time before their flight or voyage to clear the goods at the relevant airport or port.
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