The majority of this commentary on exports and imports relates to goods which are shipped by specialist carriers of goods (be they freight companies, couriers or the post service etc.). Commercial goods may also be carried by travellers as so called ‘merchandise in baggage’ (“MIB”).

Commentary on the declarations required for the export of MIB is below and commentary on the import of MIB is on the following page, ¶63-221.

Travellers also carry personal property and other pages of commentary relevant to travellers include:

¶63-225 & ¶63-725: duty-free shopping pre and post 1 January 2021 and personal import allowances;

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