Goods that have been manufactured within a country that is a member of the European Community or have been imported and the Duties and Taxes have been paid in a European Community Member Country, are considered to be in “Free Circulation”
within the EC and can freely cross borders.
These borders include the Sea Ports of Felixstowe, Southampton, Tilbury and Thames port. They also include London Heathrow Airport, Manchester International Airport and Gatwick. It is however to be noted that it is always a very good idea to keep a clear record of these items so as to prove if required that the goods are duty and taxes paid.
Low Value Goods
Goods imported by Airfreight into London Heathrow, Gatwick Airport and Manchester International Airport can be customs cleared into the United Kingdom without the need to pay Vat & Duty Taxes if the value does not exceed £18 Sterling.