MOG (Merchandise Out of Great Britain) is the mirror image of the MIB procedure on the export side. HMRC treats every commercial item taken out of the UK by a passenger as an export requiring registration — regardless of whether you drive through Dover, fly from Heathrow or board a Eurostar at St Pancras. Legal basis: gov.uk — Taking commercial goods out of Great Britain in your baggage and, for temporary export, gov.uk — Take goods out of the UK temporarily.
The EasyClearance team sees this scenario regularly: a Polish sales rep who held several client meetings in Birmingham and is returning to Poland with a suitcase of samples that did not sell in the UK; an interior designer carrying fabrics and colour boards from the UK to an office in Warsaw; an audio equipment manufacturer returning from the Bristol Sound Show with demo units. Each of them is physically “just flying home”, but from a customs perspective — they are exporting from the UK.
The most common misconception runs as follows: “if nobody stopped me on the way in, nobody should stop me on the way out either.” The facts are different. Since 2021 the UK has required every commercial export to be registered in CDS (Customs Declaration Service), and Border Force has the power to run exit checks both on a risk-based and random basis. No export declaration = no evidence of VAT zero-rating and a risk of penalty on your next entry to the UK.
| Customs value | Route | When it fits |
|---|---|---|
| ≤ £1,500 | MOG online declaration — permanent export | Sale of the goods to a customer in the EU; goods do not return to the UK |
| ≤ £2,500 | Take goods out temporarily — online | Samples and demo goods carried on a single trip, returning to the UK |
| > £2,500 (temporary) | ATA Carnet | Equipment, artworks, higher-value samples — repeat trips, international circulation |
| > £1,500 (permanent) | Full CDS declaration via a customs agent | Standard B2B export, invoice to the customer, ordinary sale |
The £1,500 and £2,500 thresholds look innocuous, but in practice they calibrate two entirely different regimes. £1,500 is the threshold for the simplified export — free, self-service, but only for permanent exports. £2,500 refers to the special “take goods out temporarily” form, intended for traders showing samples to EU customers, on condition that the goods return to the UK in the same state. Source: gov.uk — Take goods out of the UK temporarily.
This is the most important decision in the whole topic, because it determines whether you pay EU import VAT (23% in Poland, 20% in Germany, 21% in France and so on) or avoid it. Below is a practical decision matrix.
| Scenario | Optimal route | Reason |
|---|---|---|
| Sale of goods to a B2B customer in the EU (e.g. 10 units at £1,200) | MOG online + normal EU import | Goods stay; the customer pays EU VAT or reclaims it on their return |
| Commercial samples for a 3-day tour of Polish customers (£800) | MOG temporary (≤£2,500) | One-off and cheap; not worth buying an ATA Carnet |
| Photography kit for a shoot in Warsaw (£8,000, returns) | ATA Carnet | ATA removes Polish import VAT (23% × £8,000 = £1,840 saved) |
| Art collection for an exhibition in Berlin (£40,000, returns) | ATA Carnet | No baggage alternative — at that value TA/ATA is the standard |
| Fabrics bought from a UK supplier for production in PL (£3,200, stay) | Full CDS export declaration | Above the MOG threshold; a customs agent issues the export declaration |
The ATA Carnet (international customs passport) works in 80+ countries and lets you cross the border repeatedly with the same goods without paying duty or import VAT in each destination — provided the goods return to the country of issue within a year. The EasyClearance team helps clients decide whether investing in an ATA (~£250–400 plus a security deposit) will pay off. The payback usually comes after the first trip if the goods are worth more than £3,000 and the destination is a high-VAT EU country. Details on issuing a carnet are in ATA Carnet — documents and procedure.
The procedure mirrors MIB, but with two important differences: (1) you file it as the exporter, not the importer; (2) you must allow for a second declaration on the EU side, which gov.uk will not handle for you.
Two different URLs for two different purposes:
Both forms require a Government Gateway login. If you hold a GB EORI you sign in with your HMRC account. For occasional exports the system accepts a personal account, but we do not recommend it — a business export should be tied to a business EORI, otherwise you will struggle to evidence zero-rating.
Both versions ask for:
The system generates a declaration reference. Print it or save the PDF — it is your evidence of zero-rating for HMRC and your argument if Border Force stops you at exit.
The UK has no systematic exit check (no Schengen-style exit control), but Border Force and UK Customs run targeted checks. If you drive through Dover or the Channel Tunnel you are often selected into the red lane. At airports — less often, but it happens, especially on flights to Warsaw, Kyiv, Dubai or Israel (high-risk export destinations).
Source: HMRC — check how to export goods.
The MIB vs MOG mirror looks simple, but a few key asymmetries upset intuition.
| Aspect | MIB (import into the UK) | MOG (export from the UK) |
|---|---|---|
| UK VAT | 20% Import VAT paid online before entry | 0% (zero-rated), but you need export evidence |
| EU VAT | Not applicable | Paid at the first EU border (PL 23%, DE 19%, FR 20%) |
| Threshold | £1,500 | £1,500 (permanent) or £2,500 (temporary) |
| Form | bringing-commercial-goods-into-great-britain | taking-commercial-goods-out-of-great-britain or take-goods-out-uk-temporarily |
| Red Channel | Mandatory on entry | Does not exist in the UK; exit checks are selective |
| Evidence for the tax office | MIB reference + purchase invoice | MOG reference + proof of exit + EU entry |
The biggest trap: on import into the UK Border Force physically holds you at the Red Channel and the system shows you the exact amount due. On export nobody stops you, the form is “informational only” — but failing to complete it comes back 3–6 months later when HMRC challenges the zero-rating on a VAT audit, or the Polish tax office asks for import documentation.
This is where the most commonly overlooked part of the story begins. Filing a MOG in the UK is only the first declaration. On entry into the EU you must file a second one — the import.
You land at Chopin airport. If you carry commercial goods worth more than EUR 150 you go to the red channel of the Polish KAS. You complete a SAD (or an oral declaration for trivial amounts) and pay: duty (if > EUR 150 and without preferential origin) plus Polish VAT at 23%. For samples worth £1,200 = ~PLN 5,700 × 23% = ~PLN 1,300 of VAT due at the airport exit.
Note: if you run a Polish VAT-registered business you can pay import VAT via reverse charge and deduct it on your return — but you still have to declare the import at the airport. Details for re-import after an exhibition are in Re-import UK → PL after trade shows/exhibitions.
You drive off the ferry in France. The French douane is entitled to collect duty and 20% import VAT. You then drive through Germany/Austria/Czechia to PL. To avoid paying tax twice you must either: (a) run a T1 transit from France to PL (difficult with baggage), (b) pay in France and reclaim in France, (c) obtain a simplified import clearance directly in Poland (rarely permitted). In practice most small firms pay VAT in Calais. More on T1 in What is T1 transit.
Belgian border control in Brussels. The scenario mirrors Calais — Belgium collects 21% import VAT, after which you travel by train within the EU with no further checks. For samples up to £500 in value it often passes without a declaration, but that is the risk of inspection and penalties.
Samples = commercial goods = export. HMRC makes no exception for free samples. Customs value must be estimated at market price, even when the invoice is a pro-forma “free of charge for samples”. Undervaluation is the most common cause of penalties.
“I’ll register on gov.uk as an individual” — works once or twice. On the third trip the system rejects the declaration or HMRC opens a review. Regular export requires a GB EORI registered to the company.
“I’ll fly through Warsaw, nobody will check” — statistically true, but the risk is real. Polish KAS runs spot checks on passengers from UK flights, and the bounty for detecting undeclared commercial goods is significant. The penalty for an undeclared commercial import in PL = duty + VAT + 30–300% uplift.
MOG temporary requires a return date to the UK. If you sell the goods in the EU and do not bring them back to the UK, you have to retroactively amend the declaration to a permanent export. In practice this often ends with an inspection and back-payment.
UK–EU TCA grants 0% duty with a correct origin declaration, but the firm must be able to prove the goods meet the origin rules. Without a statement Polish clearance charges the normal duty from the UK Global Tariff — sometimes 12–25% extra.
| Item | Typical amount |
|---|---|
| MOG online declaration (HMRC) | £0 |
| Take goods out temporarily (HMRC) | £0 |
| UK export VAT | 0% (zero-rated) |
| EU import VAT (PL 23% on £1,500) | ~£345 |
| ATA Carnet (one year, multiple trips) | £180–400 + security deposit |
| Full UK CDS export declaration + PL import | £55–85 UK + ~PLN 300 PL |
| EasyClearance advisory (threshold check, HS classification, ATA vs MOG decision) | from £55 / declaration |
The EasyClearance team recommends the following heuristic: if goods are worth < £1,500 and remain in the EU — MOG online for free. If £1,500–3,000 and returning to the UK — calculate ATA vs MOG temporary + EU VAT. If > £3,000 and multiple trips — ATA almost always pays off. For a one-off permanent export > £1,500 — a full CDS declaration via a customs agent is required anyway.
Yes. HMRC treats every commercial item taken out of the UK as an export. Up to £1,500 use the simplified online declaration on gov.uk; above that — a full CDS declaration via an agent.
£1,500 is the standard online declaration threshold for permanent exports. £2,500 is the alternative route for temporary exports (samples for presentations, demo kit) via gov.uk/take-goods-out-uk-temporarily. Above these thresholds — an ATA Carnet or a full CDS declaration.
ATA Carnet if the goods return to the UK and the value is > £2,500 (it eliminates EU import VAT). MOG online if the goods stay with an EU customer or the value is low. Details in ATA Carnet — documents and procedure.
No. Exports from Great Britain are zero-rated (0% VAT). Condition: you hold evidence of export — a MOG reference, an export declaration, a Border Force confirmation or an ATA Carnet stamp. Without evidence HMRC can challenge the zero-rating on a VAT audit.
For regular commercial exports — yes, without exception. For a one-off low-value export the system allows ad-hoc registration, but we do not recommend it — it complicates the export evidence. See GB EORI — how to obtain one.
You pay import VAT in the country of first entry to the EU (PL 23%, DE 19%, FR 20%, IE 23%, etc.). The UK MOG does not replace the EU import clearance — they are two separate procedures on two sides of the border.
Dual-use goods, weapons, CITES, artworks requiring a licence, medicines, sanctioned goods, values above the thresholds, commercial vehicles. Each of these cases requires a full export declaration via a customs agent or an additional licence.
Yes, but selectively (targeted checks). The UK has no systematic exit control, but Border Force and UK Customs run random and risk-based checks, especially at Dover and the Channel Tunnel. No declaration = risk of reassessment and penalties on your next UK entry.
Taking commercial goods out of Great Britain in baggage is legal and usually cost-free on the UK side, but it requires a conscious decision: MOG online for permanent sales up to £1,500, temporary export up to £2,500 for returning samples, ATA Carnet for kit above the thresholds, full CDS export for everything else. The real cost sits on the EU side — EU import VAT and any duty are paid at the first EU border, and that is where the routing matters (Dover–Calais–PL with T1 transit vs a direct flight to Warsaw).
The EasyClearance team helps Polish firms exporting from the UK pick the right route, prepare the MOG or ATA, calculate the final cost with EU VAT and — if in doubt — run a full CDS export clearance. If you are returning with a suitcase of goods and not sure what to declare — message us, we’ll check it in 30 minutes before you board the plane.