How can I avoid paying customs fees when exporting & reimporting?

Question

I'm from Guernsey and am currently in the UK for university. I built myself a new desktop PC and want to take it back with me when I travel back to Guernsey in the summer and then transport it back to the UK when I go back to university.

As I built the PC in the UK I was charged VAT on its parts and Guernsey does not have VAT. That means that when a package is sent from Guernsey to the UK customs fees are applied (but not from the UK to Guernsey).

How can I avoid these charges being applied when I re-import the PC to the UK? I would be using a third-party courier.

Answer 1

Formally, this is covered by "Returned Goods Relief".

You fill out a form C88 when you export it (i.e. take it to Guernsey), and then fill in another C88 when you re-import it (i.e. bring it back), using the first one as evidence that it was previously in the UK.

The process and forms seem quite complicated and I'm not sure if they're really intended to apply to quite a common low-value scenario. You could also contact HMRC for advice on whether there's anything easier you can do, particularly if you will be travelling with the computer

It would also help to keep hold as much paperwork as possible that proves it was bought in the UK and that helps to identify this specific PC (e.g. any serial numbers on the components).