Your packing list is your customs declaration. When your things reach another country, the customs officer reads that list to work out what you have sent, whether it is yours and used, and whether any duty or tax is due. A clear, honest list usually clears quietly. A vague one brings questions, delays and sometimes a bill.
You write the list on the booking form, one line per type of item: what it is, how many, whether it is new or used, and what it is worth now.
What customs want to know from your list
Customs officers have a few plain questions, and a good list answers each one without anyone needing to open the box.
- What is it? In plain words, specific enough to picture. "Used wool jumpers" tells them something. "Clothes" does not.
- How many? A count, or pairs, or sets.
- Is it new or used? Most duty relief for belongings depends on items being used, and owned for a while.
- What is it worth? What it is worth now, not what you paid years ago.
- What is it made of? Only where it matters, but for Australia and New Zealand it often does. Wood, cane, bamboo, straw and anything that has been used outdoors get a closer look from biosecurity officers.
Behind all of this sits one bigger question: are these your own belongings, for your own use, and not for sale? A well-written list answers that on its own.
How to describe your items
Write each line as if the officer has never seen your home. Say what the thing is, add a word or two about what it is made of or what kind it is, and mark it used or new. Group like with like, so ten shirts are one line, not ten.
| Too vague | Better |
|---|
| Clothes | Used men's cotton shirts, 10 |
| Shoes | Used leather shoes, 2 pairs; used walking boots, cleaned, 1 pair |
| Kitchen things | Used stainless steel saucepans, 3; used wooden chopping board, 1 |
| Books | Used paperback novels, 25 |
| Personal effects | Used bath towels, 4; used photo frames (plastic), 3; used desk lamp, 1 |
| Gift | New boxed board game, 1, gift for my sister |
"Personal effects" on its own is the line customs see most and like least. It is a category, not a description. Australia's agriculture department even lists goods that are not clearly described as a biosecurity concern in their own right (Department of Agriculture, checked on 3 October 2026).
How to value used belongings
Give each line the value of the items as they are now, taking their age and condition into account. That is the rule in our terms, and it is the fairest answer to a question that confuses a lot of people.
Why does the advice online conflict?
You will see people say to use what you paid, what it would cost to replace, or what it would fetch second-hand. The reason is that each country's customs decides how it values used goods, and they do not all do it the same way. Your job is to give an honest value for each item now. If the destination's customs wants to value it another way, that is their decision.
A sensible way to work out a value
Start with what a similar item in the same condition sells for second-hand. For anything valuable, you can also work it through. HMRC's guidance on valuing second-hand goods brought into the UK uses a simple sum: remaining life divided by full life, multiplied by the original price (GOV.UK, checked on 3 October 2026). That is the UK's rule for imports, not every country's rule, but it shows how customs officers think.
For example, take a bike bought for £600 that you would expect to last eight years. It is now two years old, so it has six years left. Six divided by eight, times £600, gives £450.
Values to avoid
- £0, £1 or "no commercial value". HMRC's same guidance says nil or token values are not acceptable to customs. Expect other customs services to query them too.
- One round figure for everything, such as £500 for a whole suitcase.
- A value higher than the real one. Overstating is as wrong as understating, and it can mean more duty if relief does not apply.
Keep receipts or bank records for anything valuable or bought recently. They help if customs ask questions.
New items: list them separately and honestly
Duty relief on belongings is usually for things you have owned and used. Brand-new items often do not qualify, and the rules vary by country. Two examples: Australia's form B534 says goods you have owned for less than 12 months must be declared and are assessed for duty and taxes, and New Zealand allows new personal effects except personal electronic devices such as phones and laptops, which must be used. The country guides below go into the detail.
So put new items on their own lines, mark them new, and give what you paid. Do not tuck a new jacket in among the old ones. Customs officers do open boxes, and finding something new that was not declared makes them look harder at everything else.
Common mistakes
- "Personal effects", "clothes" or "household goods" as the whole description.
- One total value for a box or suitcase, or a zero or token value.
- Leaving off new items, gifts, or things you are carrying for someone else.
- Forgetting the small things tucked into pockets and shoes, such as a spare phone, a watch or a bag of sweets.
- Boxes and suitcases with no numbers, so nobody can match a piece to its lines on the list.
- Packing something you are not allowed to send. Check the prohibited items list before you start.
A worked example
Here is a list for a student moving abroad to study, with two suitcases and one box. The values only show how to set it out. Your own things are worth what they are worth.
| Piece | What it is | Quantity | New or used | Value now |
|---|
| Suitcase 1 | Women's cotton T-shirts | 12 | Used | £36 |
| Suitcase 1 | Denim jeans | 4 | Used | £40 |
| Suitcase 1 | Wool jumpers | 3 | Used | £30 |
| Suitcase 1 | Trainers, cleaned | 2 pairs | Used | £30 |
| Suitcase 1 | Winter coat, polyester | 1 | Used | £25 |
| Suitcase 2 | Paperback textbooks | 8 | Used | £60 |
| Suitcase 2 | Hair straighteners | 1 | Used | £15 |
| Suitcase 2 | Bed linen set, cotton | 1 | New | £25 |
| Suitcase 2 | Bath towels, cotton | 3 | Used | £9 |
| Box 1 | Ceramic mugs | 4 | Used | £8 |
| Box 1 | Stainless steel cutlery set | 1 | Used | £10 |
| Box 1 | Wooden chopping board, cleaned | 1 | Used | £5 |
| Box 1 | Photo frames, plastic | 3 | Used | £6 |
| Box 1 | Desk lamp, metal | 1 | Used | £8 |
That comes to £307. Notice what makes it work:
- Every piece has a number, and every line says which piece it is in.
- The new bed linen has its own line, marked new, at the price paid.
- Materials are named where they matter. The wooden chopping board and the cleaned trainers are exactly what Australian and New Zealand officers want to know about.
- Each line has its own value, so the total adds up from real figures.
Relief for belongings you have owned and used
Many countries let people who are moving there to live bring their used belongings in without duty, as long as certain conditions are met. The conditions follow a pattern: you have owned and used the items for a set time, they are for your own use, they are not for sale, and the move is genuine. The details are where countries differ, sometimes a lot. That is why each main destination has its own guide.
| Destination | Form you may hear about | The rule in one line | Our guide |
|---|
| Australia | B534 | Shipments worth AU$1,000 or less generally pay no duty or GST, except alcohol and tobacco; above that, goods owned under 12 months are assessed for duty and taxes | Sending belongings to Australia |
| New Zealand | NZCS 218 | Separate rules for personal effects and household effects | Sending belongings to New Zealand |
| USA | CBP Form 3299 | Household effects used abroad for at least a year can come in duty-free | Sending belongings to the USA |
| Canada | BSF186 | Goods sent later only qualify if they are on the list you hand in when you first arrive | Sending belongings to Canada |
| Ireland | C&E 1076 | 12 months living outside the EU, and 6 months' possession and use of the goods | Moving to Spain, France or Ireland |
| France | Cerfa 10070 | 12 months living outside the EU, 6 months' use, and goods moved within 12 months | Same guide |
| Spain | EU transfer of residence relief | Covered in the same guide | Same guide |
| Back to the UK | ToR1 | 12 months living abroad, 6 months' possession, goods brought in within 12 months; apply before you ship | GOV.UK |
Relief is decided by the destination's customs, not by us, and nobody can promise it in advance. What you control is the list. The packing list you write on the booking form is what customs see, so it is worth the extra ten minutes.
Duty, tax and who pays
Duties and taxes set by the destination country are not part of our price. The receiver usually pays them, often before the delivery is handed over. If relief applies and the paperwork is in order, there may be nothing to pay. If not, the destination's customs works out the amount. Let your receiver know a delivery is coming so a request for payment does not take them by surprise.
Before you book: a checklist
- Write the list as you pack, not from memory afterwards.
- Number every box and suitcase, and put the number on each line.
- Use one line per type of item, with a count.
- Mark each line used or new.
- Give each line its value now.
- Name materials where they matter, especially wood, cane, bamboo, straw and leather.
- Read the destination guide, and check the official pages it links to before you send.
- Keep receipts for anything valuable or new.
When you book, the booking page shows any notes and documents we know a destination needs. If anything else is needed for your shipment, we will tell you.
Questions people ask
Do I pay customs on my own used belongings?
Often not, if you are moving to live in the country and your belongings meet its conditions for relief. It depends on the country, how long you have owned the items, and your own situation. Some countries also let low-value shipments in without duty, such as Australia's AU$1,000 line. The country guides go through each one.
What if I have no idea what something is worth?
Look up what a similar item in the same condition sells for second-hand, and use that. For everyday clothes and books, a fair estimate per line is fine. For anything valuable, take more care and keep proof of what you paid.
Should I declare gifts in my shipment?
Yes, on their own lines, marked as gifts and as new or used. Relief for personal belongings usually covers things for your own use, so gifts may be treated differently. Leaving them off the list is the worse choice.
What to do next
Once your list is ready, the rest is quick. Measure and weigh each piece, then get a price on the quote page and fill in the packing list as part of booking.
Official pages used in this guide
All checked on 3 October 2026. Customs rules change, so check the official page before you send.
