Guides / Jewellery and watches · Updated 30 September 2026

Importing jewellery, precious metals and watches into Great Britain

Commodity codes, customs value, personal allowances, hallmarking and repairs: what to check before jewellery, precious metal articles or watches arrive in Great Britain.

Why jewellery and watches need extra care

Jewellery, precious metal articles and watches are small, high-value goods. That combination makes them easy to ship and easy to get wrong at the border. A ring, a bracelet and a wristwatch may arrive in the same parcel, but for customs purposes they can be three separate lines on the declaration, each with its own commodity code, its own customs value and potentially its own duty treatment. On top of the customs rules, anything you intend to sell in the UK as gold, silver, platinum or palladium also has to satisfy hallmarking law, which is a separate regime from customs clearance.

This guide walks through the main questions an importer should answer before goods leave the supplier. For a shorter overview written from the UK–Poland angle, see Plutos's overview of jewellery and watch imports.

Start with the commodity code

Every item you import must be classified with a commodity code, which you enter on the customs declaration. The UK Trade Tariff is the official tool for finding the code and checking whether there is duty or VAT to pay, and whether any suspensions or reductions apply. We deliberately do not quote codes or rates here: the correct code depends on the exact article, and the tariff is the only reliable source for the current rate.

The Trade Tariff service suggests gathering the following before you classify anything:

• What the product is and what it is used for.
• What it is made of, including whether it is solid precious metal, plated or clad, or base metal.
• How it was made.
• How it is packaged.

For jewellery, the material question is decisive. Solid precious metal jewellery, plated fashion jewellery and imitation jewellery are classified differently, and set stones can change the picture again. For watches, the type of movement, the case material and whether the item is complete or a part all matter. If you are unsure, the tariff service points to guidance on goods that are difficult to classify, and you can ask HMRC for a binding ruling before you ship.

Customs value: what you declare

Duty and import VAT are calculated from the customs value, so an undervalued invoice is not a shortcut, it is a liability. HMRC's valuation guidance sets out six methods. Method 1, the transaction value, is the default: broadly, the price actually paid or payable for the goods when sold for export to the UK. Only if Method 1 cannot be used do you move to the alternative methods in order.

Certain delivery costs have to be included in the customs value, and some other charges, such as royalties, licence fees or buying commissions, may need to be added or excluded depending on the circumstances. HMRC publishes separate guidance on both points. The customs value is also the starting point for working out the value for import VAT.

Personal allowances are not for business stock

Travellers can bring in some goods without paying tax or duty, and the amount depends on where they are travelling from. Two rules on gov.uk are worth knowing if you carry jewellery or watches in your luggage:

• If you go over an allowance, you pay tax and duty on all the goods in that category, not just the excess.
• You must declare all commercial goods. There are no personal allowances for goods you bring in to sell or use in your business.

So a dealer returning from a trade fair with samples or stock cannot treat them as personal shopping. Goods that are not declared correctly, and the vehicle carrying them, may be seized, and you may be fined or prosecuted. Commercial consignments go through a normal import declaration on CDS, either filed by you or by an agent; our guide to CDS import declarations explains the process. You will also need a GB EORI number.

Hallmarking: a separate legal requirement

Clearing customs does not mean an article can be sold as precious metal. Under section 1 of the Hallmarking Act 1973, it is an offence for a person, in the course of a trade or business, to apply to an unhallmarked article a description indicating that it is wholly or partly made of gold, silver, platinum or palladium, or to supply or offer to supply such an article. The Act carves out exemptions in Schedule 1, including certain permitted descriptions and listed categories of article.

In practice this means an importer planning to sell precious metal jewellery or watch cases in the UK should check, before ordering, whether the articles fall within an exemption or will need to be sent for hallmarking before sale. Section 1 also treats false descriptions of fineness in advertising, catalogues and price lists as misleading commercial practices, so product listings need the same care as the physical article.

Watches and jewellery going out for repair

Luxury watches and fine jewellery often travel abroad for servicing and come back. Returning goods may qualify for relief from duty and VAT if the conditions are met, and there are specific rules for goods that were repaired or processed while abroad. The details, including how to evidence that the goods left the UK, are in our returned goods relief guide. Plan this before the item leaves: keep the export paperwork, serial numbers and repair invoices together.

Pre-shipment checklist

• Classify each distinct article on the UK Trade Tariff and note the code and rate that apply on the day.
• Confirm the customs value using Method 1 where possible, including required delivery costs.
• Make sure the invoice describes material, fineness and quantity accurately for each line.
• Declare all commercial goods, including samples carried in luggage.
• Check whether hallmarking is needed before anything is described or sold as gold, silver, platinum or palladium.
• For items going abroad for repair, keep evidence to support a returned goods claim.

If you are weighing up whether to file declarations yourself, our page on whether you need a broker sets out the trade-offs.

Related guides

• Buying clothing in the UK to resell in Poland: customs guide

• Jewellery and watches from the UK to Poland: duty and VAT

• Importing furniture from Poland to the UK: a business guide

Sources

• Trade Tariff: look up commodity codes, duty and VAT rates (GOV.UK)
• How to value your imports for customs duty and trade statistics (GOV.UK)
• Bringing goods into the UK: tax and duty (GOV.UK)
• Hallmarking Act 1973, section 1 (legislation.gov.uk)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.