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Customs Documents Follow these links to the relevant countries website to obtain the latest customs information and documentation. |
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Import Regulations Australia Canada Canary Islands Cyprus Greece Hong Kong Malaysia Malta New Zealand Singapore South Africa Turkey USA |
Customs Websites UK Customs homepage Rep. of Ireland Customs & Excise Australian Customs & Excise Canadian Customs Cyprus Customs & Excise Hong Kong Customs & Excise Royal Malaysian Customs Service Malta Department of Customs New Zealand Customs Service Singapore Customs & Excise South Africa Revenue & Customs Turkish Customs US Customs homepage |
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Australia – Import Regulations Documents required At the time of compiling this information sheet, the following documentation is required to import household goods and personal effects into Australia:
NB: The client may complete the B534 customs form here in the UK or it may be completed in Australia prior to the arrival of the shipment. Forms can either be downloaded from the Australian customs website (address at bottom of sheet) or can be posted to the client by the destination agent in Australia Diplomats' Removals Documents:
Customs Regulations Duty free entry is permitted provided the removal goods consist of household and personal effects that have been owned and used for 12 months or more preceding the owner's departure for Australia. The owner's goods may be cleared through Customs in advance of the owner's arrival provided the client will arrive in the country within 6 months following arrival of goods, however all shipments received at Australian Ports must have a consignee contact address otherwise customs will not allow the movement of the container resulting in additional costs for the shipper. Personal Effects Personal effects and household goods are usually admitted free into Australia provided they are for your own use. Australia has strict quarantine regulations and all shipments will be inspected for soil, plants and food, particularly on garden tools, shoes, sports goods and vacuum cleaners. Please Note that AQIS will examine all consignments. Clients will be charged in accordance with the time taken to carry out this process. Where fumigation or cleaning is required there will be an additional cost for this. If any item or consignment has to be destroyed the client will also be charged by AQIS for the process to take place. This is an indication of the Quarantine Charges to be paid
All plus GST at 10% In some Australian states, the Customs Department requires a photocopy of the importer's passport including the photo page, all stamped pages and any blank pages. Furniture and Household Goods - Documents
NB: Items should be declared if not owned and used for 12 months. Antiques - documents
NB: Items are declared as being owned and used for 12 months or more. Antiques may have to be verified for authenticity of age on instructions from the Customs Department Items containing CFC gases - Importation prohibited - Items such as refrigerators or air conditioning units will be destroyed. There will be a charge for this, which will be for your clients account. Some states in Australia are not being as strict as others but to be on the safe side it is best that you advise your customers are not to include any of the above items that may contain CFC gases. NB: A Fridge and Freezer form must be completed together with the Australian customs forms. Download Fridge Freezer Form Certain feathers furs, skins, tusks, etc. of animals coming under ‘protected species’ regulations Importation prohibited – please check with the shipping department if in doubt. Inheritance, Deceased Estates - documents
Precious Metal Objects -documents Duty free entry as household and personal effects Plants and Vegetable Products
Dogs and Cats - documents
NB: You can bring dogs or cats to Australia from the UK and Ireland, New Zealand, Hawaii, Fiji, Papua New Guinea and Norfolk Island under certain conditions. Dogs and cats must have been resident in any of the approved countries for at least 6 months (or from birth), and during that period of 6 months preceding export they must not have been in quarantine kennels in the country of export. In all cases, a permit must be obtained before a dog or cat will be permitted to enter Australia. Enquiries concerning the importation of dogs and cats from United Kingdom and Ireland should be directed to the Chief Medical Officer of Health, Canberra House, Maltravers Street, Strand, London WC2B 4LA. Permits to import from other approved countries other than from New Zealand, must be obtained from the Chief Quarantine Officer (animals). In the case of dogs and cats from New Zealand, any enquiries should be made to the Animal Health Division, Ministry of Agriculture and Fisheries in the nearest New Zealand city. Birds are prohibited animals and will be destroyed on arrival. Motor Cars For First Time Migrants - documents All motor vehicles are subject to customs duty and sales tax, subject to alteration without notice by Australia Customs. Custom’s assessed value of vehicle is based on depreciation at 5% of value for first month owned and used, then at 1% for every month thereafter, with a maximum depreciation of 28%. Shipper must be in Australia and able to be contacted by us prior to arrival of shipping container as certain customs formalities must be completed prior to permission being granted by the Customs Department for the shipping container to be moved from the wharf.
NB: If shipper is not in Australia or is not contactable, the shipping container may be bonded at the wharf and the shipper would then incur demurrage and storage costs. It is also the shipper's responsibility to apply in writing and obtain "Vehicle import approval” prior to shipping a vehicle. Apply to: The Administrator - Motor Vehicles Standards Federal Office of Road Safety GP0 Box 1553 Canberra ACT 2601. Tel: 062747506 or 062747483 (24 hr service) Australia Fax: 062746013 or 062572505 Motor Bikes - documents
Caravans and Trailers -documents
You may obtain free admission of a non-motorised caravan and a non-motorised box, boat or other similar trailer on the basis of one article per family per 3 years only, if you are able to satisfy the Collector of Customs at the port of entry that:
N.B: People can only import caravans and trailers providing they have not imported one of same within the last 3 years. Firearms
NB: Customs department forward firearms to the Commonwealth Police for ballistics inspection. As State regulations vary in Australia, it is strongly recommended that the client writes in advance for approval. Sailing Boats and Motor Boats-documents
Sailing boats, or motor boats will be admitted without payment of customs duties and sales tax on the basis of one vessel per family per 3 years only if client is able to satisfy the Collector of Customs at the port of entry that:
Narcotics and Drugs
Wedding Trousseaux - documents
NB: Items may be dutiable as not being owned for 12 months. Useful Links Australian Customs AQIS – Quarantine and export services AFFA – Quarantine and export services Department of Transport and regional services Back to top Canada – Import Regulations At the time of compiling this information sheet, the following documentation is required to import household goods and personal effects into Canada: Documents required for Immigrants in Canada
Documents required for Returning Canadian Citizens
Documents required for Persons on Work Permit
Documents required for Inherited Shipments
Useful links Canadian customs All documentation to be in either English or French Back to top Canary Islands – Import Regulations At the time of compiling this information sheet, the following documentation is required to import household goods and personal effects into the Canary Islands. However these requirements are liable to change at any time, therefore the safest course of action is to ask all clients to contact Cathy or Lynne at Worldwide Moving on 00 34 922 300 916 The following applies to goods being cleared on the island named. Tenerife
Gran Canaria
NB: If the document from the UK is not provided the goods can be cleared through customs but there will be a tax payable. Lanzarote
NB: Taxation is an important issue in Lanzarote. Until recently clients had to have modelo 600 (tax paid upon completion of house deeds) OR rental with proof that the owner has paid tax on the rental home. Otherwise the client automatically paid import tax. Things seem to have eased but all clients should be advised that there is often import tax to pay in Lanzarote and that they should always check with Worldwide Movers. Fuerteventura
La Palma
Customs regulations state that all clients must sign an authorisation form. While they do not have to do this in person, they do require an original signature on the document, which means that the designated agent will have to have the document delivered to the client and returned to them prior to the arrival of the vessel for presentation with all other customs documentation. Motor Vehicles You will need to present a copy of the registration document that should be in the name of the importer. Clients should have owned the car for more than two years and been resident in the Canaries for less than 12 months to avoid any tax. If tax is due it is 13% of the market value of the car as decided by Customs/ Canarian Government Back to top Cyprus – Import Regulations At the time when this information sheet was compiled the following information and requirements were correct: Customs Requirements Cyprus is now a member of the European Union and the only document required is a copy of the customers passport For Motor Cars Documents Required
Customs Prescriptions
Wharfage Tax
Remarks
Back to top Greece – Import Regulations At the time of compiling this information sheet the following documentation is required to import household effects into Greece: Greece is now part of the EC and as such, no official documents are required for personal effects and household goods if originating from another EC country. Back to top Hong Kong – Import Regulations At the time of compiling this information sheet the following documentation is required to import household effects in the Hong Kong:
Motor Vehicles Customs import is easy for cars and motorcycles however the registration process is costly and time consuming. Documents required:
All motor vehicles are subject to a substantial registration tax. This is based on 25% depreciation per year after manufacture. After depreciation the fee is calculated on the following scale:
Food and Drink Alcohol may be imported however import duty is applicable and is calculated on the alcoholic percentage. A detailed list must be supplied showing the quantity and the CIF value. Alcohol with a strength of 30% ABV will have a duty rate of 100%. All liquor with a strength below 30% ABV will have a rate of 40% and all wines will have a rate of 80%. Where there is no or insufficient information available a duty rate of $160 per litre will apply. Canned food or food packed in durable packaging can be imported in small amounts. Pets An import permit is required prior to arrival. A full description of the pet (species, breed, ages, sex, colour etc) is required for the application. A valid health certificate (issued no more than 14 days before departure) is also required. Firearms and Ammunition Firearms can be imported as long as the Hong Kong police department in the area that the client intends to reside has issued a firearms certificate.
Back to top Malaysia – Import Regulations At the time of compiling this information sheet the following documentation is required to import household effects in the Malaysia:
Household effects can be imported into Malaysia as long as they have been in use by the shipper for a minimum of 6 months. The customer must be present when the goods arrive and all shipments are subject to a 100% customs examination. Diplomats
Duty free entry is available for diplomats, however documents must be endorsed by the Embassy and then approved by the Ministry of Foreign Affairs before the goods can be cleared. This can take up to 2-3 weeks. New Furniture
New furniture is subject to customs duty. The destination agent should be informed if any items are new to avoid possible delays. Motor Vehicles
Electrical Appliances and equipment
Telecommunications equipment An import permit is required for all telephones; fax machines, cellular phones, modems, answering machines etc. To apply for a permit the client will need to contact our destination agent with the following details; type/model, serial number, country of origin and their reasons for importing it into Malaysia. Alcohol Alcohol is subject to very high import duties ranging between US$30 and US$35 per litre depending on the contents. It is recommended that importers do not ship more than one litre per adult. Packages containing alcohol should be loaded near the door of the container. Firearms / Weapons / Explosives Importation is prohibited unless special authorisation is obtained. Swords require a special import permit applied for by the owner. There is a mandatory death sentence if convicted for illegal possession of firearms. Videos / Tapes / CD’s All videotapes and CD’s are censored through the government’s film censor board. The shipper must provide a list showing the title, the storyline, the duration and a list of the actors in each film. Each tape is viewed which may take approx two to three weeks without any guarantee of return - a fee of US$3.00 per tape will be charges for this service Pets
An import permit is required and must be obtained before arrangements can be made to forward the pets. The details needed to obtain a permit are: Pets name, breed, sex, colour, age and a health certificate. Also needed are the name and contact details of the owner, the arrival date of the pet and details of how the pet will be traveling. Quarantine in Malaysia will take place upon arrival and will last for at least 30 days. It is required that this is booked well in advance to reserve a kennel/quarantine space. The following breeds are prohibited from entry: Dogo Argentino, Fila Brazileiro, Japanese Tosas and Pit Bull Terriers. Allowed under a special permit are: German shepherds, Belgian shepherds, East European shepherds, Dobermans, Rottweillers, Bull Mastiffs, Bull Terriers and Canary dogs. Prohibited items These items are prohibited from importation
Back to top Malta - Import Regulations At the time of compiling this information sheet, Malta is now a member of the European Union and therefore the only document required is a copy of the customers passport. Back to top New Zealand - Import Regulations At the time of compiling this information sheet the following documentation is required to import household goods and personal effects into New Zealand. Household and Personal effects Once permanent residency has been granted by the New Zealand Immigration Department, household and personal effects may be imported free of charge however; proof of intent to settle will be required by way of one of the following:
All shippers are required to submit their passports to the destination agent for presentation to New Zealand Customs - photocopies are not acceptable. If shipments are forwarded to New Zealand prior to the shipper arriving, please note that New Zealand Customs will require a SIGHT ENTRY. Please advise full details of when the shipper is due in New Zealand and when the shipper left New Zealand (if applicable). New Zealand Customs may inspect these shipments and require a Customs duty deposit on the insured value until the shipper provides proof of entry to New Zealand at which time the deposit will be refunded. Importation of household effects from DECEASED ESTATES will be accepted free of duty provided a copy of the Death Certificate and Will are provided. If a New Zealand citizen has been out of the country for less than 21 months, all items purchased overseas will be levied for Customs Duty and Goods and Services Tax. For all customs charges and duty rates please visit the New Zealand government website: http://www.customs.govt.nz Agriculture Information New Zealand Agriculture Authority has strict regulations on items imported to New Zealand. Household effects shipments may be subject to inspection and, if required, fumigation. All charges for these services will be debited direct to the shipper. Detailed inventories must be provided. All items such as garden implements, bicycles, tents, golf clubs, must be thoroughly cleaned prior to shipment. Vacuum cleaners must be emptied and cleaned prior to shipment. Do not include the following items: canned or dried meat, spices, honey, dairy and egg products or bee-keeping equipment. All caneware, regardless of origin WILL be fumigated. Please note that an Agricultural Inspection may take up to 48 hours, with fumigation a further seven (7) days. Firearms Firearms may be imported into New Zealand provided a permit is obtained from the New Zealand Police Department. Please ensure all firearms are stowed at the rear of the container for easy access as they will be uplifted by the authorities until the required permit/licence is obtained. Motor Vehicles/Motor Cycles First time immigrants to New Zealand may import a motor vehicle free of GST (Goods & Service Tax), provided the importer has personally owned and used the vehicle for twelve (12) months prior to shipping and retains the vehicle for two (2) years after arrival. New Zealand citizens will be required to pay Goods and Services Tax on all vehicles shipped to New Zealand. All motor vehicles/motor cycles MUST be steam-cleaned prior to shipping and an authorised certificate attached to your shipping documentation. The interior of vehicles should also be cleaned prior to shipping. All shippers of motor vehicles will be required to attend an interview with New Zealand Customs at port of entry. Invoiced proof of purchase, ownership papers, current driving licence, plus an invoice for shipping and insurance costs will be required at this interview. Back to top Singapore - Import Regulations At the time of compiling this information sheet the following documentation is required to import household effects in Singapore: You will be required to supply the following, prior to the departure of your effects from our depot, which should be submitted either before, or upon completion of packing at residence: Returning National
NB: GST Exemption must be claimed within 6 months of owner’s arrival in Singapore. GST, id applied is 3% of Shippers declared value of goods. (Used value NOT insured value). The owner of the goods needs to be in Singapore in order to clear the goods and have paperwork completed in advance with a copy of the passport. Immigrant
If you fulfill the above requirements, you will need to submit the following documents:
Customs Regulations for Personal Effects/ Household Goods You may import personnel effects and household goods duty free and apply for GST relief (which is currently 3% of the value of your goods) if you fulfill the following requirements:
Please provide:
If you have applied for an employment pass, please provide:
If you have no employment pass, please provide:
If you have no employment pass, we can still clear your shipment but you will be liable to pay GST. If you are Singaporean and have been resident outside Singapore for less than 6 months, you should note that you are liable to GST payments and should provide the following:
If you have been working or studying overseas, please fax us a copy of your employment visa or student's pass. Cars It is exceedingly costly to import a car into Singapore, as there is a 45% import duty and an additional registration fee of 150% of the value of any new car. Hence the majority of expatriates purchase a car if one is necessary. Singapore, however, is one of the most expensive places to purchase a car. There are two purchase prices for cars depending on whether it is purchased by a company or a private individual; the latter is considerably lower. Prospective car buyers must also obtain a Certificate of Entitlement, a permit available only in limited numbers before purchasing a car. These COE's are sold through a complex auction systems and prices vary from month to month. A Singapore driving licence is required if you are taking up residence and will be issued without a test to holders of a valid British driving licence. Back to top South Africa - Import Regulations At the time of compiling this information sheet the following information was correct: You will be required to supply the following, prior to the departure of your effects from our depot, which should be submitted either prior to, or upon completion of packing at residence. Alternatively they can be submitted directly to our South African office. A. Settlers (immigrants)
B. Non-Settlers (temporary residents)
Customs Formalities for Personal Effects Household Goods Used household and personal effects are permitted to be imported duty free into South Africa by both the permanent resident and temporary resident. However National Ports Authority Wharfage will be charged. Wharfage is calculated per container and not value, which means your client will be paying a minimum of: 20 ft Sole Use - R1856.00 - Approx £125.00 40 ft Sole Use - R3712.00 - Approx £250.00 Groupage consignments - R74.10 per Cbm - Approx £5.00 per Cbm These rates for FCL are regardless of the volume. If there is a motor vehicle shipped groupage, then the rate will be calculated on the gross volume utilised in the container inclusive of any crating/over-crating. SA Customs Inspections South African Customs inspect virtually every container and charge approx R150.00 plus VAT per hour for the inspection. This calculates to approx £11.40 Inc VAT. Groupage shipments will be charged proportionally. The following are restricted and dutiable items
Prohibited Items
Motor Vehicles (inc Motorcycles)
Please bear in mind that it is always the owner's own responsibility to ensure that the vehicle meets the standards and regulations that apply, and that all applicable documents are presented to the authorities in South Africa. Prior to shipping a motor vehicle or motorcycle, the owner must obtain an "Import Permit". This Import Permit needs to be obtained from the following authority: The Director: Import and Export Control Private Bag X192 PRETORIA 0001 Telephone: (012) 310 9791 Facsimile: (012) 322 0298 More detailed information is available by visiting the South African Department of Foreign Affairs website. http://www.dfa.gov.za/travelling/cars.htm Enquires regarding the charges payable in South Africa should be directed to: The Commissioner for the South African Revenue Services: Customs Private Bag X923 PRETORIA 0001 Telephone: (012) 422 4000 Facsimile: (012) 422 6991 Back to top Turkey - Import Regulations At the time when this information sheet was put together the following information is correct. NOTE: Customs regulations and documents required vary greatly according to customer’s immigration status required documents & customs regulations (for non-turkish national customers)
Required documents & customs regulations ( for returning turkish customers) Turkish citizen must be present for customs clearance at the arrival customs of shipment.
Household goods must arrive within two months before or six months after the customer’s passport is stamped entry into Turkey and the customer is to be present at the Customs Office during the customs process. Customer’s that hold a Turkish Passport must have lived abroad for a continuous period in excess of 24 months (on condition that no more 180 days in a year in Turkey and add this period over to 24 months) in order to import items free of duty that were acquired outside of Turkey. Customers must obtain IKAMETGAH NAKIL BELGESI from the Turkish embassy/consulate in the origin country.(Validity date 6 months ).In order to benefit from exemption, Turkish Consulate must be stated "No more dwell/reside" on the letter for the customer. Guaranty letter from spouse of importer/receiver to Turkish Customs (a sample will be provided by us) Customer is to be in contact with turkish embassy/consulate to obtain the current customs regulation/rules in turkey before sending the shipment (hhgs – vehicle) to turkey. If the customer wants to bring own vehicle, please contact to consulate/embassy in order to learn importing terms & conditions of this vehicle in to turkey with the householdgoods. If the customer does not receive the IKAMETGAH NAKIL BELGESI – changing of residency certificate from the turkish consulate at origin for the household goods, the customer can release the goods from the customs in Turkey by paying import tax and duties Dutiable / Restrcted Prohibited Items
Some Details Only 2 pieces electronic goods from each item (attached a list) can be imported. The customs can confiscated more than 2 electronic goods from each item. TV, VCR, HiFi, Radio, Auto Radio, Video Camera, TV Satelitte Receiver- DVD Recorder are subject to Bandrol Tax (attached the list/Duties for electronic items) and no any free charge from any electronic goods even have got one electronic goods. The customer has to deposit ( cash )or to give a bank guarantee to Turkish Customs for his/her household goods. This deposit will be determined by Turkish Customs commission by checking the inventories and items during the inspection. The part of this deposit is going to be received by client at the end of 5 years or situation leaving early from Turkey before 5 years by showing the exit customs docs to Turkish Customs. At the end of 5 years, goods are being nationalized.(for non-Turkish National Customers) That type of customs process is TEMPORARY IMPORT. Process at customs is taking 8 or 10 work days. These dates may be getting longer due to the intensive processes at the Customs Head Office. In some cases, the client may import his/her personal effects by paying 10% import tax to Turkish Customs for the total valued of goods on condition that not exceed over EURO 1500.- That type of customs process is TAXIABLE (definite/permanent ) IMPORT. Car – Motor Cycle (Personal Own Vehicle/POV) (for Non-Turkish National customers) If the customer has got only a residence permit (more than 1 year ) that is being received from local Turkish Police in Turkey, the client can import his/her own car in a temporary status max. for 180 days. At the end of 180 days, client has to move the car out of Turkey. No any tax –duties-deposits to Turkish Customs for this status. The owner of the car is to be present at the customs office during the customs process. Documents: Original Passport and residence permit. Meanwhile, if the customer is retired and getting a pension from the STATE , the customer can bring his/her own motor vehicle by receiving a permission from the TOURING SERVICE in Turkey. For that reason, the customer is to be translate the retirement ID card or certificate into Turkish language first, submit to the Touring Service and get an approve in order to bring to Turkey. If no problem, he/she can import the own motor vehicle by paying a deposit (guarantee) to the Touring Service. PLEASE GET IN TOUCH WITH US FOR THIS SECTION. If the customer has got also a working permit, client can import his/her own car in a temporary status by receiving a temporary Turkish plate/licence during the residence permit by paying a deposit(guarantee ) to Touring Service. At the expiration of residence permit(if leaves from Turkey), the client has to move out of his/her own car .The deposit is going to be given back to the customer by touring service. Please check that the amount of deposit/guarantee from us by advising the make, model year of vehicle and cylinder capacity of engine. Documents
Car/Motor Cycle for Turkish Nationals One car per family can be imported but is subject to substantial import duties/taxes. Car must be registered on the name of importer since 6 months in the Origin Country before incoming to Turkey and must not be older than 3 years (inclusive registration date and year of model) and must be used (no brand new). Please get in touch with in order to learn Import Tax by giving us the make, model (year) of car and cylinder capacity of engine . The owner has to get in touch with Turkish Embassy/Consulate to receive necessary info and documents before to ship the vehicle to Turkey. Pets The passport of the pet owner and the international vaccination papers are required. Other Useful Information Wine and alcoholics beverages are generally not allowed, but small amounts (2 or 3 bottles) in combination with a household goods shipment usually not a problem. Claim No any claim chargeback. Customs regulation requirements, applicable duties, taxes and other government fees levied against the owner’s effects are subject to change without notice. Every effort is made to maintain current country by country customs information; however, due to constantly changing conditions, we recommend you contact the country’s nearest consulate office for the most current information or you can visit the following Web site. www.gumruk.gov.tr We kindly wanted to inform you that concerning ISPM 15 wood packing material marking systems; there must be a sign on the pallets and wooden crates/boxes must be fumigated with a fumigation certificate with other shipping documents. If not; will be faced verifying problems during customs affairs in the arrival Customs points. To avoid all penalties and costs, it is necessary for you to take care of this matter. Back to top USA - Import Regulations At the time of compiling this information sheet, the following documentation is required to import household goods and personal effects into the USA: It is absolutely necessary essential that the following documentation is filled in by yourselves and your client prior to packing and prior to delivering into our warehouse or loading into container. Returning US Resident’s
Forms must be fully completed but absolute essential information required is
Non-residents and person’s immigrating
In cases where the client does not have any have a full visa, in other words a person just entering the US for a short period, they will have to send to the agent a photocopy of their Visa Waiver I-94w. This is the form that is filled in before going through US customs. The client retains the lower part until departure. Important – Shipments to the US cannot arrive before the owner of the goods. When making bookings please ensure that you give the full names of clients as stated on their passports. Bookings received that do not follow the above instructions will not be shipped and any charges for storage or demurrage will be for your account. Prohibited Articles
Liquor and Wine For Sole use FCL containers we strongly advise that you tell your clients not to ship any food or drink to the US. If however your client insists they want to send either they will have to comply with the latest procedures. Customs will require a list of each item stating where it was manufactured and when. Each item will be taken away by customs & classified by customs, if they reject one item in the container, the whole shipment will be seized and examined. This will result in delays and additional charges. Any costs relating to this process will have to be borne by your client. In the event that client does insist on shipping either you should get the client to sign a waiver stating that are prepared to accept full responsibility and are prepared to meet all and any costs that are incurred in the process. Motor Vehicles Vehicles manufactured in the USA – these must comply with the anti-pollution regulations established by the Environmental Protection Agency and Department of Transport Safety Standards. Vehicles manufactured in a foreign country – these must be brought up to US standards prior to exportation and must display a sticker of confirmation. The cost to have vehicles brought up to standard after importation is exorbitant so should be done in the UK. However should anything be found to be wrong with it once in the US the vehicle will be put into bond. We therefore highly recommend against shipping any vehicle to the states. Fire Arms and Ammunition Importation is complex and it is preferable that they be excluded from a shipment of household goods, as they will probably delay the clearance and delivery, which may lead to additional charges being incurred. Should it become necessary to include the above, a permit is required for importation into the U.S. The importer must complete forms 6 and 6A, available from the U.S. Embassy in London, in triplicate and submit for approval to: Director, Alcohol, Tobacco and Firearms Division, Internal Revenue Service, Washington DC 20224. Permit applications may take up to 60 days to process. Returning U.S. citizens, taking back with them a firearm originally purchased in the U.S., can do so without the requirement of a permit, subject to documentary proof of the original purchase, a copy of which should be lodged with shipping prior to shipping. If such documentary evidence is not available a permit is required. Antiques and Original Works Of Art Original works of art by recognised artists, and antiques that are over 100 years old on the date of importation may be imported duty-free. US customs requires itemised invoices with name of artist for original works of art and the approximate year of production for antiques Documents required for antiques
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