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Airport requirements for private personal importations of animals on relocation or transfer of residence.
Privately imported pets that have been owned for 6 months or more and are part of a transfer of your normal home (UK Customs determine normal as residing 185 days or more in a 12 month period in the non EC country of departure) are not subject to UK customs duty or VAT, form C5 has to be completed. For help, see guide to C5 completion. If you are buying a puppy in the USA and do not reside in USA customs VAT Military PersonnelMilitary Personnel are entitled to duty/vat relief if they are being transferred for active service in the UK. On most occasion this is in excess of the 6 month/180 day rule as above so the C5 will apply, if your circumstances are different please contact us for further details.
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