Customs rules when travelling with high-value possessions

A recent First-tier Tribunal decision on an individual returning jewellery to the UK after having it repaired in Dubai highlights the importance of being aware of customs rules when travelling with high-value possessions. Failure to be aware of the rules increases the risk of the goods being seized for deliberate evasion of duty otherwise known as smuggling.

The seizure

The case of Omar (TC8455) concerns Mrs Amina Omar whose jewellery worth £19 000 was seized by Border Force officers at Heathrow Airport on 21 February 2020 on the basis she had exceeded her duty-free allowance of £390. The Border Force officer that stopped Mrs Omar in the green channel alleged that the jewellery was new and not as Mrs Omar claimed her own jewellery accumulated over many years that she had taken to Dubai for repair. She was subsequently advised by...