HMRC Guidance: Declaring reusable packaging for Great Britain imports and exports

Update August 22, 2022:

When to submit a safety and security declaration for imports into Great Britain has changed. No new import controls will be introduced in 2022. A new target operating model of border controls will be published in Autumn 2022, with an aim to introduce the new rules by the end of 2023. Information about the waiver for safety and security declarations for exports of packaging from 1 January 2021 to 30 September 2021 has been removed.

Check if you can make a declaration by conduct or orally if you’re claiming Returned Goods Relief or Temporary Admission for reusable packaging.