What to Declare at Customs
A general guide to what travellers and small shippers usually need to declare: goods over allowance, restricted items, cash and parcels.
The safe rule is simple: if you are unsure, declare. The rest of this page explains what usually falls on the declare side and why.
For travellers
Goods over your allowance
Most countries let returning travellers bring in a set value of goods without duty. Anything bought abroad above that, including gifts, generally needs declaring. Keep receipts.
Restricted and controlled items
- Meat, dairy, fruit, vegetables, seeds and plants
- Alcohol and tobacco above set limits
- Medicines, especially controlled ones
- Items made from protected animals or plants
- Weapons and anything resembling them
Cash
Many countries require you to report cash and similar instruments over a certain amount, both coming in and going out. Reporting is usually not a tax. Failing to report can be costly.
For small shippers
- Describe clearly. What it is, what it is made of, what it is for. See describing goods.
- Value honestly. Use the price paid. For gifts, a fair value.
- Pick the right category. Gift, sale, sample, return or documents. A sale is never a gift; see gifts and customs.
- Check restrictions. Batteries, liquids, perfumes and food often have carrier and customs limits.
Who pays duty on a parcel
By default the recipient usually pays import charges on delivery. Some sellers pay in advance so customers are not surprised. Make it clear either way.
If you get it wrong
Speak up as soon as you notice. Read what happens if you forget to declare.
General information only, not legal advice. Rules differ by country and change, so the customs authority of the country you are entering always has the final word.