Question to the Foreign, Commonwealth & Development Office:

To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, what documentation is required by UK-based charitable organisations to send (a) new and (b) used (i) clothes, (ii) bedding, (iii) toiletries, (iv) books, (v) children's toys, (vi) mobile phones, (vii) tents, (viii) non-prescription medicines, (ix) first aid supplies and (x) tents to refugees in camps in EU countries.

From 1 January 2021 export declarations are required for all goods moving from Great Britain to the EU. A step by step guide detailing how to do this can be found at www.gov.uk/export-goods.

The UK Tariff provides details of how to complete an export declaration and the different procedure codes that can be used when exporting goods. Generally, exports of humanitarian aid come within customs procedure code 10 00 001; but for donated aid that has no commercial value, the relevant customs procedure code is 10 00 098. Further information on UK export tariff requirements can be found at www.gov.uk/government/publications/uk-trade-tariff-exports, and export custom procedure codes can be found at www.gov.uk/government/publications/uk-trade-tariff-customs-procedure-codes.

The procedures involved also depend on the destination of the goods, so charities should check what is required with the relevant member state or read their guidance published online. Information on this can be found at https://ec.europa.eu/taxation_customs/home_en.