New Rules for Business Travellers

New rules for business travellers now apply to those travelling abroad for business purposes. The rules came into effect from 1 January 2021, but Covid may have kept you grounded until now.

New Rules for Business Travellers

Bringing commercial goods in accompanied baggage or in a small motor vehicle, into and out of Great Britain

You must complete a simple online declaration when entering or leaving Great Britain if you are carrying goods to sell or use by a business with a value not exceeding £1,500, and not:

  • weighing more than 1,000kg
  • classed as excise or restricted goods

You can do this by either an:

  • online declaration up to 5 days of arriving or leaving Great Britain
  • oral declaration to a Border Force officer at the port by going to the ‘goods to declare’ channel (red channel) or red phone point when going through customs if facilities exist

For commercial goods exceeding £1,500 in value or weighing more than 1,000kg, or if you are carrying excise or restricted goods, you or your customs agent must submit a full standard customs declaration to HMRC.

Bringing commercial goods in accompanied baggage into and out of Northern Ireland. Including travelling to Northern Ireland from Great Britain

You can make an oral declaration if the goods:

  • have a value less than £873
  • weigh less than 1,000kg
  • are not classed as excise or restricted goods

You can go to the ‘goods to declare’ red channel or the red point phone in the customs area to declare your goods to a Border Force officer if these facilities exist at the Northern Ireland port. Otherwise, you can submit a declaration to HMRC through the free to use Trader Support Service.

For goods over £873, or that weigh more than 1,000kg, or are classed as excise or restricted goods, you must submit a declaration to HMRC through the free to use Trader Support Service.

For movements between Northern Ireland and the EU there are no changes to the rules and goods can move without a customs declaration.

Find out more information about bringing commercial goods into Northern Ireland in your baggage.

Cash declarations

With effect from 1 January 2021, new requirements came into force on the UK borders.

Bringing cash into and out of Northern Ireland – including travelling to Northern Ireland from Great Britain

You need to make a declaration if you are carrying 10,000 euros or the equivalent in any other currency of cash and travelling to or from a non-EU country. You also need to make a declaration if you are carrying 10,000 euros or more of cash and travelling from Great Britain to Northern Ireland.

You may make the declaration at any time in the 72 hours before the time of travel.

If you are carrying cash of 10,000 euros or more in or out of Northern Ireland, you do not need to declare if you are entering or leaving a country in the EU. You also do not need to make a declaration when you are  taking cash from Northern Ireland to Great Britain.

Bringing cash into and out of Great Britain

You need to make a declaration if you are carrying £10,000 or more into or out of Great Britain from any country, including the EU. You do not need to make a declaration when you are  taking cash from Northern Ireland to Great Britain.

New rules on social security coordination

For those intending to work in the EU, Iceland, Liechtenstein, Norway or Switzerland, or if someone  from one of those countries is coming to work in the UK, you should be aware that the social security coordination rules have changed following the end of the transition period.

If you are working in the EU, Norway or Switzerland, you will only have to pay into one country’s social security scheme at a time. This will usually be in the country where the work takes place. But if you are only working temporarily in the EU, Norway, Iceland, Switzerland or Liechtenstein you may be able to get a certificate or document from HMRC to carry on paying National Insurance contributions in the UK. This means you will not have to pay social security contributions abroad.

You should check where you will need to pay social security contributions. You can find further information on going to work in the EU, Norway, Iceland, Liechtenstein and Switzerland.

If you come to work in the UK from the EU, Norway or Switzerland, you will only have to pay into one country’s social security scheme at a time. This will usually be in the UK if that is where the work takes place. But if you are only working temporarily in the UK, you may be able to get a certificate or document to carry on paying social security contributions in the EU, Norway, Iceland, Switzerland or Liechtenstein. This means you will not have to pay social security contributions in the UK.

You should check where you will need to pay social security contributions. You can find further information on coming to work in the UK, from the EU, Norway, Iceland, Liechtenstein and Switzerland.

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