Authorisation by oral declaration
Source: gov.uk (2025-08-06)

Details when you can use authorisation by oral declaration.

When you arrive at the border, you can make an oral declaration by speaking to a customs officer at the port of arrival. You should also submit a supplementary C108 (https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs_C/1.0/BRC108&template=C108.xdp) form with your oral declaration. The submission of the C108 can be useful in proving the status of your goods if you are stopped by the police or Border Force officials in the UK.

You should present 2 printed copies of the completed form to UK Border Force officers. Copy 2 will be returned to you.

Eligible goods for oral declarations into TA include:
- pallets and their accessories
- means of transport
- personal effects
- portable musical instruments (and portable accessories integral to their use)
- sports goods
- medical, surgical and laboratory equipment
- reusable packaging
- containers
- radio and television production and broadcasting equipment (you must get prior approval from HMRC, meaning you need to submit form C108 at least 5 working days before you intend to import the goods)
- animals intended for transhumance or grazing or for the performance of work or transport equipment
- instruments and apparatus necessary for a doctor to provide assistance for a patient awaiting an organ transplant
- professional equipment and goods temporarily imported for sole use at an international event not organised for the commercial sale of the goods, such as an official sports event, an international conference or a major film production
Email xxx@xxx.xx (mailto:xxx@xxx.xx) to request use of a C108 form for the importation of broadcasting equipment and provide:
- evidence that the company is not established in the UK
- the name of the company
- the companies address
You can make oral declarations for ‘accompanied items’ (items that are carried through customs, rather than shipped).

For movements via a Temporary Storage (inventory-linked ports), you should check whether the port you are entering or leaving supports an oral or a by conduct declaration. You should also check whether any additional formalities, such as a C21, are required.

A C21i is a simplified inventory release message, used to release goods from inventory-controlled environments.

Oral declarations cannot be accepted at pre-lodgement locations which use Goods Vehicle Movement Service locations, for example Dover and Eurotunnel.

It is advisable to check ahead with the location the goods are moving through if you want to declare them in this way.

More information can be found at:
- list of Goods Applicable to Oral and By Conduct Declarations (https://www.gov.uk/government/publications/list-of-goods-applicable-to-oral-and-by-conduct-declarations)
- list of ports using the goods vehicle movement service (https://www.gov.uk/guidance/list-of-ports-using-the-goods-vehicle-movement-service)
Declaring private means of transport using an oral declaration

When declaring private means of transport to Temporary Admission using an oral declaration, you can make an oral declaration by speaking to a customs officer at the port of arrival. You should also submit a supplementary C110 form with your oral declaration. Submitting a C110 is useful to prove the vehicle’s status if stopped by the police or Border Force officials in the UK.

More details can be found at importing vehicles into the UK (https://www.gov.uk/importing-vehicles-into-the-uk/temporary-imports).