Country Guides

Country Documents Required Prohibited Items Specific Information
Afghanistan
  • Copy of passport
  • Original bill of lading (OBL) / air waybill (AWB)
  • Packing list
  • Tax exemption form
  • Letter of request (to Ministry of Foreign Affairs for Customs clearance permission)
  • Weapons of all kinds
  • Alcohol and foodstuff
  • Pornography
  • Narcotics
  • Anti-Islamic materials, literature, etc.
  • Electronic recordings (CDs, DVDs, audiotapes and videotapes, etc.) require Ministry of Culture approval
  • The certificate of vaccination must be issued at the point of origin and accompany the animal (dogs).
  • The certification of vaccination and veterinary health certificate must be issued within 30 days of arrival to Afghanistan.
Albania
  • Copy of passport
  • Detailed inventory list in Albanian, valued, dated, and signed by the owner of the goods
  • Work certificate from owner of the goods’ employer
  • Copy of  the owner of the goods’ employer identification number of taxable person (NIPT)
  • Work permit
  • Residence permit
  • Authorization provided by the owner of the goods from the General Directory of Customs (non-diplomats)
  • Original bill of lading (OBL) / air waybill (AWB)
  • Copy of diplomatic passport (diplomats)
  • Copy of diplomatic ID (diplomats)
  • Illegal drugs
  • Radioactive items
  • Weapons, explosives and ammunition
  • Meat products
  • Knives and deadly weapons
  • Plant and plant material
  • Animals (permission from Albanian authorities required)
  • Counterfeit money and products
  • Pornographic material
  • Subversive materials
  • Toxic material
  • Items on the detailed inventory should be listed per categories such furniture, clothes, books, etc.
    • For electrical appliances, include make, model, and serial number.
  • Authorization from the General Directory of Customs applies to non-diplomats who apply for duty free Customs of personal effects.
  • Documents must be received by agent prior to import.
American Samoa
  • Copy of passport (some ports require passports for all family members listed on the 3299)
  • Form CF-3299
  • Supplemental declaration (required by most ports)
  • Detailed inventory in English
  • Copy of visa (if non-US citizen / permanent resident) / copy of permanent resident card
  • I-94 stamp / card
  • Copy of bill of lading (OBL) / air waybill (AWB)
  • Form DS-1504 (diplomats)
  • A-1 visa (diplomats)
  • Importers security filing (ISF)
  • Tuna
  • Drug paraphernalia
  • Illegal drugs
  • Pornographic materials
  • Haitian animal hide drums
  • Cuban cigars
  • Blank tapes and CDs from Iran
  • Absinthe
  • Counterfeit items or items inappropriately using a federally registered trademark
  • Products made from dog and cat fur
  • Flavored cigarettes, including cloves

  • Do not indicate “packed by owner” (PBO) or miscellaneous descriptions on the detailed inventory.
  • The I-94 is an arrival stamp / card in the passport of all foreigners that indicates the length of time they have been admitted into the USA (some ports require a copy of the card).
  • All foreign diplomats (A-1 visa types) are required to be processed via the Department of State on a DS-1504 form, which is submitted to the Department of State by the Consulate / embassy of the diplomat at least 10 days prior to arrival of the shipment.
  • Brokers are not allowed to clear Customs on CF-3299 entries for foreign diplomats holding an A-1 visa.
  • For duty-free clearance, the household goods must have been used at least 12 months in the foreign household prior to shipment from the origin country.
  • The owner of the goods must hold the proper long-term visa (non-B1 / B2 visitor’s visa) to import household goods duty free.
    • The owner of the goods can only import personal effects, e.g., clothing, camping gear, toiletries, etc. on a short-term visitor’s visa.
  • It is important for agents in the origin country to make sure the ISF is timely filed prior to the sailing of the vessel from the last foreign port for all ocean shipments to avoid penalties.
  • Customs and other government agencies can require a variety of different types of examinations that result in costs from USD 200-1700 or more on a full container load (FCL) shipment.
  • Most household items used less than 12 months will require duty to be paid.
    • It is important for the owner of the goods to list those items in detail on the back side of the Customs Form 3299.
    • The owner of the goods should list the item, quantity, what material it is made out of, the value paid for the items in US dollars and the country of origin of the items.
    •  

Argentina
  • Original passport with Manifiesta Esperar Equipaje No Acompanado (note stating that the owner of the goods is expecting a household goods shipment), stamped by Customs
  • Bill of lading (OBL) / air waybill (AWB)
  • Original national identity document (DNI) or original Residencia Precaria (if DNI is unavailable)
  • Permanent resident visa, if applicable
  • Full contact details (phone, e-mail, and address of delivery)
  • Migration certificate (must indicate the entries and departures of the owner of the goods for the previous 2 years – sea / truck shipments only)
  • Caution policy issued by a local insurance company for air shipments (foreigners holding a temporary visa)
  • Clave Unica de Identification Laboral  (CUIL) certificate / Clave Unica de Identificacion Tributaria (CUIT) certificate (Argentine and foreign citizens with a permanent visa)
  • Customs guarantee
  • Diplomatic franchise from the Argentine Ministry of Foreign Affairs (diplomats and military personnel)
  • Residence certificate
  • Temporary permit
  • Items compromising public, animal, and agricultural health
  • Organic products (soil, firewood, wood, animal parts, dried insects, etc.)
  • Narcotics or illegal drugs
  • Pornographic material of any kind
  • Dangerous, toxic or flammable items
  • Stolen or smuggled items
  • Currency (actual or counterfeit)
  • Food
  • Spare parts or parts of any vehicle
  • Items which contain an internal – combustion or outboard engines
  • Items that are not considered as part of a move for Argentine Customs.
  • Owners of the goods must declare to Customs officers upon entry that a shipment is expected and a note must be provided in the passport (diplomats are excluded from this requirement).
  • Diplomats must present a full copy of the passport stamped by the diplomatic organization or the official foreign organization where the owner of the goods is employed.
  • The origin of the move is the last place of residence of the owner of the goods.
  • If the owner of the goods’ passport was issued within 12 months, a previous passport must be presented; for citizenship in multiple countries, all passports must be presented.
  • Shipments must arrive within 6 months of the owner of the goods’ stamped date of entry.
  • Owners of the goods should be available upon request for attendance at Customs clearance.
  • All shipments are subject to physical inspection.
  • Documents must be received by the agent at least 48 hours prior to the arrival of the shipment.
  • The residence certificate must be issued by the Argentine Consulate in the origin country and state the time lived abroad; if the owner of the goods has lived in multiple countries during the previous 2 years, certificates are required from each country.
  • The diplomatic franchise must be obtained by the diplomatic organization or the official foreign organization where the owner of the goods is officially employed.
  • If the owner of the goods has lived abroad for more than 12 months and has not re-entered Argentina for more than 60 cumulative days during the 12 months prior to re-entry, the shipment can be imported duty free.
    • The owner of the goods can import only one shipment duty free every 3 years (Argentine and foreign citizens with a permanent visa).
  • If the owner of the goods has been living abroad for more than 2 years, the shipment can be imported duty free.
    • Customs will not consider how many days the customer has accumulated in Argentina during the 12 months prior to re-entry.
    • The owner of the goods can import only one shipment duty free every 7 years (Argentine and foreign citizens with a permanent visa).
  • Shipments of foreigners holding a tourist visa cannot be imported.
  • All documents written in Spanish must be translated by an official translator and certified by the Colegio Argentino de Traductores.
  • All documents must be certified and legalized by the Argentine Ministry of Foreign Affairs.
  • Foreigners with a temporary resident visa must pay taxes and duties for the importation of household goods and personal effects of approximately 50% of the freight on board (FOB) value or bring them into the country under temporary admission, as follows:
    • The items must be guaranteed (bonded) for the duration of the visa or a period determined by Customs when the shipment is released;
      • The bond must be renewed before the expiration date.
    • The goods can be guaranteed by a local insurance company through a Poliza de Caucion or, if the owner of the goods’ employer is registered as an import / export agent in Argentina, through the signature of a person authorized (most commonly performed).
    • If at the expiration date of the guarantee the visa has not be renewed, the goods must be re-exported before the expiration date of the guarantee and the visa.
    • If a permanent residence visa has been obtained, the goods must be nationalized and the guarantee will be cancelled without paying taxes or duties.
    • The bond system is applicable for all moves arriving by sea, land, or air.
    Armenia
    • Copy of passport
    • Copy of visa
    • Letter of employment
    • Detailed inventory, valued, and in English or Russian (non-diplomats, foreigners and returning citizens)
    • Original bill of lading (OBL) / air waybill (AWB)
    • Packing list
    • Pro-forma invoice
    • Transportation cost confirmation
    • Copy of diplomatic card (diplomats)

    • Weapons of all kinds
    • Pornography
    • Narcotics
    • Toxic materials
    • Radioactive materials
    • Food or fabrics made in Turkey

    • All inbound, non-diplomatic shipments are subject to the payment of Customs duties 4 EUR / 1 kg gross but not less than 30% of the CIF value.
    • All inbound shipments are subject to the issuance of a Customs declaration for each harmonized system code (HS code); the cost of the declaration is USD 100 plus USD 15 for each additional page per HS code.
      • Final amount of HS codes will be known after import / export Customs clearance completion.
    • Temporary importation can be granted in different ways depending on the case.
    • All electrical appliances that have serial numbers are subject to certification.
      • The cost of certification is determined at the time of importation.

    Aruba
    • Passport
    • Import declaration
    • Original bill of lading (OBL) / air waybill (AWB)
    • Detailed and valued inventory
    • Tax ID (Tax Service Office)
    • Certificate of registration at Aruba’s Population Register (the Census Office of Aruba)
    • Illegal drugs
    • Firearms and ammunition
    • Counterfeit money and goods
    • Furs
    • Precious stones
    • Food items
    • Meat and meat products
    • Pornographic materials
    • Explosives
    • Persons having a primary residence abroad prior to entry for at least 12 consecutive months may qualify for a duty exemption.
      • A “primary residence” refers to the place of residence by the person for at least 185 days per calendar year due to personal or professional ties.
      • If a person does not have professional ties, the personal ties that show a close relationship between the person and the place of residence will be the decisive factor.
    • An exemption on home furnishings may apply if the following conditions are met:
      • The household goods must have been used in the previous primary place of residence.
      • Import duties must be paid on new household goods;
        • The household goods are to be used for the same purpose in Aruba.
        • The household goods have been used outside of Aruba in accordance with the prevailing norms in that country.
        • Exemption is only granted to persons who were not yet considered residents of Aruba.
    • Household goods imported using a duty exemption must be imported within 12 months after the normal place of residence has been transferred; this can be achieved in one or more shipments.
      • An extension may be requested to the Commissioner of Customs if more time is needed.
    • If a request for exemption of import duties on the household goods shipment is rejected in whole or in part, the owner of the goods may appeal to the Commissioner of Customs within a period of 1 month after the rejection.
    • The owner of the goods may also file an appeal to the Board of Appeals in Tax Affairs within 1 month after the owner of the goods has received the verdict from the Commissioner if the owner of the goods disagrees with it.
    Austria
    • Passport
    • Bill of lading (OBL) / air waybill (AWB)
    • Detailed inventory (3 copies)
    • Residence registration form (primary residence)
    • Original Austrian Customs forms (ZBefr2a)
    • Original power of attorney
    • Duty-free permit, if applicable
    • Invoices for all new furniture, appliances, gifts, and objects of art / antiques (2 copies)
    • Exit certificate / certificate of stay abroad for at least 12 months (confirmation from the local authority of the previous residence, confirmation by employer or other official proof)

    • Drugs

    • Owners of the goods who have lived in the European Union prior to import may need a permit for the duty-free importation of household goods and personal effects ("Grundlagenbescheid") available at the Customs office nearest to the residence.
    • Only used goods personally owned and used for at least 6 months by the owner of the goods and are intended for use in the country may be imported.
    • Removal goods can be imported into Austria duty free within 12 months from the change of residence.
    • After Customs clearance, the removal goods are prohibited for 12 months from sale or transfer unless Customs duties are paid.
    • Contact destination agent to confirm necessity of a duty-free permit.

    Azerbaijan
    • Bill of lading (OBL) / air waybill (AWB)
    • Packing list
    • Customs / shipping invoice
    • Power of attorney
    • Copy of passport
    • Copy of valid visa (non - citizens)
    • Letter of employment (on embassy letterhead)
    • Copy of diplomatic card (diplomats)
    • Valued Inventory in English or Russian
    • Weapons of all kinds
    • Pornography
    • Narcotics
    • Toxic and radioactive materials
    • Wildlife objects
    • Export of any item that is of Azeri culture or historical value
    • Owner of the goods must be present at the destination and employed with a registered company in Azerbaijan
    • Household goods and personal effects are subject to the payment of Customs duties and value added tax (VAT).
    • Temporary import is subject to permission from Customs Authorities.
      • Expatriates may apply for import of household goods on a temporary import basis if they have a 12 month multiple-entry visa but, Customs may reject this importation.
      • Temporary import declaration is valid until the time when the visa expires.
      • Extension or renewal of temporary import is only allowed once.
    • Import duties are charged and based on the costs, insurance, and freight (CIF value) of the shipment.
    • Citizens are not allowed to temporarily import personal items, unless the owner of the goods pays full tax and duties.
    • Each set of goods must have its own Custom declaration; the quantity of the declaration depends on the variety of goods in a shipment.
    • Customs / shipping invoice is strictly required for Customs clearance and must describe main items contained in the shipment (quantity, weight per piece, and value).
      • This allows local Customs authorities to determine import duty.
      • The invoice is strictly for Customs and may be different than the invoice used for insurance purposes.
      • Do not enclose the insurance list along with the shipping documents in order to avoid heavy Customs duties and taxes upon the shipments arrival.
    • Customs duties are charged on CIF value.
    • Therefore, the total CIF value must be clearly marked on the valued inventory.
    Bahamas
    • Original passport with entry visa
    • Packing list
    • Inventory list
    • Letter authorizing destination agent to clear the shipment upon arrival
    • Weapons and ammunition
    • Drugs
    • Fireworks and firecrackers
    • Counterfeit currency
    • Pornography
    • Personal effects and household goods can be imported duty-free under the primary condition:
    • Household goods and personal effects are used and in reasonable quantities for personal use.
    Bahrain
    • Passport
    • Original bill of lading (OBL) / express release / air waybill (AWB) / surrender message
    • Packing list properly marked and corresponding to the OBL
    • Authorization letter from owner of the goods to port authorities
    • Duty exemption certificate from the Ministry of Foreign Affairs (diplomats)
    • Commercial invoice indicating currency (commodity shipment)
    • Amount of packages (commodity shipment)
    • Insurance certificate (if applicable) (commodity shipment)
    • Legalized certificate of origin (commodity shipment)
    • Narcotics and drugs
    • Ivory
    • Pornographic materials
    • Swords
    • Knives, daggers (ornamental, etc.)
    • Wireless equipment
    • Satellite, receivers, cordless telephones, walkie-talkies
    • Guns, arrows, darts
    • Military clothes
    • Gambling games
    • Do not include flammable items inside the moving boxes.
    • Items contained in the shipment must be for personal use and cannot be used for commercial purposes.
    • All shipments are subject to inspection
    • New items have a 5% duty
    • Owner of the goods’ presence / authorization letter from owner of the goods is required
    • Diplomats are free from duties and physical inspection, but not scanning
    Bangladesh
    • Passport
    • Original bill of lading (OBL) / express release / air waybill (AWB)
    • Customs passbook issued by the National Board of Revenue (NBR)
    • Packing list / detailed inventory
    • Baggage declaration form, completed upon arrival and signed by Customs
    • Inspection order form (IOF) / inspection information form (IIF)
    • Pro-forma invoice
    • Transfer of residence certificate (returning Bangladeshi)
    • Letter of employment (foreigners)
    • Work permit (foreigners)
    • Tax exemption certificate from the Ministry of Foreign Affairs (diplomats)
    • Firearms and ammunition
    • Pornographic materials
    • Polypropylene bags
    • Gambling instruments
    • Narcotics
    • Maps and charts (contact agent for specific information)
    • Poppy seeds and opium
    • Frogs and frog parts
    • Food grains
    • Subversive literature
    • Bangladeshi citizens and foreigners may import used household goods and personal effects into Bangladesh.
    • Duty-free importation is allowed for embassy, high commission, United Nations, international donor agencies and their employees.
    • Foreigners, NGO employees and foreign investors must pay duties and taxes for household goods and personal effects.
    • Bangladeshi citizens can import personal and household goods at a tax benefit of up to 80% on the assessable value.
      • Citizens must stay abroad with no re-entry for 2 years to qualify for the tax benefit.
      • The first 2 years receive a 40% benefit and 10% each subsequent year.
      • Citizens must obtain a certificate from the embassy / high commission stating the period abroad.
    • Bangladeshi citizens, foreigners, NGO staff members and foreign investors must complete a baggage declaration form within 20 days of arrival.
    • Diplomatic personnel may obtain permission to import items duty-free from the diplomatic organization.
    • Privileged persons (diplomats, employees of a UN agency, some NGO employees, or employees of a foreign company having a contract with the Bangladesh government identifying them as such) must obtain a Customs passbook from the owner of the goods’ employer, who must apply for the passbook upon the owner of the goods’ arrival.
    • The Customs passbook is required for the duty-free entry and takes approximately 25-30 days to obtain.
    • The owner of the goods must be present for Customs clearance with the original passport and OBL / express release.
    • It takes approximately 5 business days to clear full container load (FCL) shipments and approximately 3 business days for air shipments.
    • It is advised that FCL shipments arrive in the Dhaka Dry Port (ICD is recommended for FCL shipments with port of entry (POE) at Chittagong).
    • All less-than-container loads (LCL) are recommended through POE Chittagong.
    Barbados
    • Passport
    • Proof of residence
    • Detailed inventory
    • Original bill of lading (OBL) / express release / air waybill (AWB)
    • Firearms and ammunition (police and government permits are required before importation)
    • Narcotics
    • Instead of a passport an individual may use:
      • Barbados ID card
      • Certificate of citizenship
      • Barbados birth certificate accompanied with a photo ID
    • For diplomats, the OBL and detailed inventory are required prior to arrival of the shipment so that diplomatic organizations can apply for the exemption certificate required for Customs clearance.
      • Approval from the Ministry of Foreign Affairs takes about 4 days and clearance can be done as soon as 1 day after the documents are returned from the Ministry.
    • Proof of residence of the last 10 years can be one of the following documents:
      • A signed job letter covering the last 10 years;
      • A signed affidavit from a Justice of Peace / Attorney-at-Law;
      • Successive income tax returns for the last 10 years
    • A returning national is one who:
      • Has a Barbadian citizenship (by birth, registration , descent, or naturalization),
      • Resided outside of Barbados for at least 10 years immediately preceding their return to Barbados.
        • A person does not have to meet the 10 year requirement if they are eligible for citizenship by descent and have formally applied for Barbadian citizenship.
      • Permanently returning to Barbados.
      • Not previously a networker.
      • Must not have lived in Barbados for 6 months (183 days) in any calendar year during the 10 years immediately preceding their return.
    • It should be noted that Barbadian nationals deported for criminal activities do not qualify under the Returning Nationals Program.
      • Contact the destination for more information.
    • Returning nationals who are planning to import their tools / equipment of their trade or profession should submit that list to the Comptroller of Customs for approval prior to their return to Barbados.
    Belarus
    • Copy of passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Residence permit
    • Lease / purchase agreement
    • Letter of employment
    • Government permission for duty-free import
    • Detailed inventory
    • Pro-forma invoice
    • Import declaration TD-4
    • Diplomatic passport (diplomats)
    • Diplomatic / accreditation card (both sides) (diplomats with accreditation)
    • Confirmation and authorization of embassy (diplomats with accreditation)
    • Obligation to export all temporary assets (temporary residents only)
    • Drugs / psychotropic drugs
    • Subversive materials, including books, CDs, DVDs and cassettes
    • Weapons
    • Metals, including ore in bullion
    • Radiation / ionizing EQ
    • All shipments are subject to duties and taxes according to the import declaration and are subject to inspection.
    • Owners of the goods must present all documents personally.
      • It is strongly recommended that all documents are detailed and accurate.
    • All Customs duties and THC will be paid by the owner of the goods at the Customs office.
    • All documents must be written in Russian or in English with the Russian translation, on company letterhead, signed, and stamped.
    • The following persons may qualify for duty and tax free import:
      • Diplomats
      • Foreigners with an accreditation card from the Ministry of Foreign Affairs
      • Persons granted free import by a government institution or the Ministry of Foreign Affairs
      • Persons sent abroad for employment purposed for at least 11 months (may request permission only once per year)
      • Temporary residents with arranged export of assets
      • Foreigners who have a by resident permit
      • Persons who have received an inheritance in a foreign country
    • Used household goods and personal effects shipments valued at 1000 EUR – 10000 EUR and a weight of 35 kg – 200 kg must pay duties of approximately 30% from the value or 2 EUR / kg, whichever is higher + duty-fixed taxes of approximately 35 EUR.
    • Shipments of used household goods and personal effects with a value greater than 10000 EUR and a weight more than 200 kg must pay duties of approximately 60% from the value or 4 EUR kg, whichever is higher + a duty-fixed tax of approximately 35 EUR.
    • Customs duties are paid according to the import declaration directly to the government.
    Belgium
    • Copy of passport showing photograph and signature
    • Original bill of lading (OBL)  / express release / air waybill (AWB) / Convention Relative Au Contract de Transport International de Marchandises Par Route (CMR)
    • Certificate of residence (Model 2)
    • Certificate for free entry (diplomats)
    • Letter of employment
    • Packing list
    • Firearms and ammunitions
    • Illegal drugs
    • Certificate of residence (Model 2) issued by local Belgian town hall of the city of residence.
    • Letter of employment from the origin country or destination country stating that the owner of the goods has been employed outside the European Union for a period of at least 12 months.
      • If possible, the letter of employment from the origin country should include the beginning and ending dates of employment and beginning date of employment in Belgium.
    • Any other official documents from the embassy or the Consulate at origin stating that the owner of the goods has lived outside Belgium for the past 12 months should be included.
    Bermuda
    • Work permit (non-Bermudian)
    • Transfer of residence allowance (TRA)
    • Customs traveler declaration form 98 (CTD)
    • CAPS registration
    • Cash valuation sheet
    • Original bill of lading (OBL) / air waybill (AWB)
    • Detailed inventory list
    • Weapons and ammunition
    • Illegal drugs
    • Pornographic materials
    • Counterfeit items
    • The TRA is good for 90 days from issuance.
    • Bermudian citizens returning to Bermuda must be able to prove time lived abroad for a minimum of 12 months in order to import their household goods duty free.
    Bhutan
    • Copy passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Letter of employment (must include dates of employment)
    • Resident visa / work visa
    • Import permit obtained from the Ministry of Foreign Affairs
    • Detailed inventory
    • Diplomatic franchise (diplomats)
    • Receipts of purchase (if new items are included in the shipment)
    • Explosives
    • Military equipment
    • Pornographic and subversive materials
    • Antiques
    • All narcotics and drugs (medically-prescribed drugs pare permitted)
    • All wildlife products, including those from endangered species
    • All shipments are subject to inspection, except diplomatic shipments.
    • Owners of the goods must be present during Customs clearance.
    • Returning citizens are exempt from taxes subject to completion and availability of the required documents for entry (passport, OBL / AWB, letter of employment, IKEC, and BSTEC).
    • Diplomats, personnel of the United Nations and its agencies, personnel of non-governmental organizations (NGOs) and embassy employees with non-diplomatic status may import used household goods duty free.
    • The IDEC and BSTEC are issued by the Department of Revenue and Customs in Thimphu upon request and submission of the documents required for entry and import.
    • An import license is required for shipment through the Kolkata Port per treaty between India and Bhutan.
    • Household goods and personal effects may be imported in small quantities only.
    Bolivia
    • Passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Insurance policy
    • Detailed inventory in Spanish
    • Tax exemption (diplomats)
    • Accreditation from the Chancellor (diplomats)
    • Narcotics and drugs
    • Explosives
    • Pornographic materials
    • Refrigerators (check with agent for specific models prohibited for import)
    • The destination agent must receive all documentation prior to arrival of the shipment.
    • The owner of the goods or owner of the goods’ legal representative must be present for Customs clearance (repatriating citizens).
    • Shipments valued up to USD 35,000 for non-citizens and repatriating citizens are exempt from Customs duties and taxes.
    • Returning citizens must have lived abroad for at least 2 years, without entry for the 30 days prior to shipment arrival, to qualify for free import.
    • For returning citizens, an exemption from the payment of customs tax may be granted one time per family if the shipment arrives no more than 1 month prior and less than 4 months after the owner of the goods’ arrival.
    • Customs clearance takes approximately 20-25 days for repatriating citizens and 7-10 days for diplomatic shipments.
    • For returning citizens – Bolivian Affidavit.
    • Most wood packing materials / products must comply with ISPM-15 guidelines and be clearly marked in a visible location on at least two opposite sides of the item in permanent, black ink.
      • A seal certifying the shipment has been treated through methyl bromide (MB) or heat must be present.
      • If evidence of treatment cannot be found, the shipment will be returned to the country of origin at the owner of the goods’ / agent’s expense.
      • Contact the destination agent for exceptions to this requirement.
    Bosnia & Herzegovina
    • Copy of passport
    • Detailed inventory valued, dated, and signed by the owner of the goods
    • Packing list
    • Copy of lease (minimum 2 years) / purchase contract (notarized)
    • Original bill of lading (OBL) / express release / air waybill (AWB)
    • Power of attorney (notarized)
    • Protocol from Ministry of Foreign Affairs Bosnia and Herzegovina (B&H) (diplomats)
    • Copy of visa / extended stay permit / work permit / proof of residence
    • Statement from B & H embassy / consulate at origin (returning B&H citizens)
    • B&H ID card + CIPS document / PBA-3 form (returning B&H citizens)
    • Firearms and ammunition
    • Alcohol, wine, & spirits
    • Tobacco
    • Narcotics
    • Toxic materials
    • Ivory
    • Pornographic materials
    • Duties and taxes of approximately 30-40% of the total value apply if the owner of the goods does not qualify for duty and tax free import.
    • Diplomats can import household goods duty and tax free with following documentation:
      • Detailed packing list
      • Pro-forma invoice with total value of HHGs
      • Copy of passport
      • Diplomatic protocol from Ministry of Foreign Affairs B&H
    • Detailed, valued inventory should list all used items.
      • Used items must have been owned by the owner of the goods for a minimum of 6 months prior to import into Bosnia and Herzegovina.
      • For electrical appliances, product information such as serial number, type, make, and model should be included on the inventory list
    • Statement from B&H embassy/Consulate at origin must show that the owner of the goods has lived abroad for more than 12 months (returning citizens)
    • Customs may require bank guarantee for total amount of temporary imported goods.
    Brazil
    • Original bill of lading (OBL) / air waybill (AWB)
    • Notarized copies of passport (including all the blank pages) (2 copies)
    • Temporary work visa / permanent visa
    • Notarized copies of Brazilian tax card / Cadastro de Pessoas Fisicas (CPF Number) (2 copies)
    • Detailed inventory of new items in Portuguese
    • Detailed inventory of used items in Portuguese
    • Notarized copies of airline ticket (2 copies)
    • ISPM-15 Fumigation Certificate, if applicable
    • Notarized employment contract (non-diplomats)
    • Declaration of residence abroad (non-diplomats / returning citizens)
    • Copies of Registro Nacional de Estrangeiros (RNE) (2 copies) (non-diplomats)
    • Baggage declaration (non-diplomats, returning citizens)
    • Guarantee bond (non-diplomats)
    • Notarized copies of Declaração Simplificada de Importação (DSI) / diplomatic franchise (3 copies) (diplomats)
    • Authenticated copy of Ministério das Relações Exteriores (MRE) identification (diplomats)
    • Copies of supplemental form (3 copies) (diplomats)
    • Certificate of residence (returning citizens) / utility bill receipts for the preceding 13 months
    • Proof of residence abroad (minimum of 12 months required) (returning citizens)
    • Live plants
    • Drugs and narcotics
    • Flammable or corrosive materials
    • Tins
    • Coins of high value
    • Stamp collections
    • Food items
    • The shipment should only be sent when all documents are complete and received by the destination agent, inclusive of the CPF number.
      • Confirm receipt of documents with the agent and wait for their “green light”.
    • The address registered in the CPF must be the same as the final destination of the shipment (returning citizens).
    • Diplomats must be in Brazil prior to shipment arrival to apply for the required Brazilian documents and may import duty free.
    • Diplomats may import household appliances if in the possession of the owner of the goods for 6 months and appropriate to the rest of the shipment.
    • A CPF number is mandatory for all shipments.
    • The visa must be valid for more than 180 days.
    • Goods can only be imported after the visa is authorized by the Brazilian authorities and the residence permit / visa is stamped in the passport by the Brazilian Federal Police;
      • The shipment will be Customs cleared under a bond, signed by the owner of the goods (non-diplomats).
    • The OBL must be rated showing the freight cost and Harmonized Code for household goods;
      • It should be consigned to the owner of the goods, not the agent or moving company.
    • The DSI / diplomatic franchise are provided by the Ministério das Relações Exteriores (MRE).
    • It takes approximately 15 days to obtain the diplomatic franchise (diplomats).
    • Foreigners with a temporary visa must sign a guarantee covering the amount of duties based on 50% of the declared value.
    • New and used household goods and personal effects may be imported duty free if for personal use and declared and new items are identified on the packing list.
    • Electrical / electronic items must be declared showing brand name, model, and serial number.
    • The packing list of items must indicate the values of each item in Brazilian Real showing quantity per unit with the total value and the brand, model, and serial number of each item must be included.
      • It must be signed and registered at a Brazilian Register Office.
    • Customs clearance can only begin after the arrival of the owner of the goods in Brazil and should begin within 90 days of the owner of the goods’ arrival;
      • Otherwise Customs may seize the shipment.
    • Shipments must arrive in Brazil within 180 days after arrival of owner of the goods.
    • Shipments under a tourist / business visa cannot be cleared.
    • Wooden packing material must be fumigated and a fumigation certificate must be sent to the agent with the OBL prior to shipment.
    • Food, beverages, or medicines should not be included in the shipment.
    • Items imported will have to be exported when the owner of the goods leaves Brazil (non-diplomats).
    • Returning citizens or those who possess a permanent visa must have lived abroad for at least 12 contiguous months prior to relocation to Brazil.
      • During this time, citizens or visa holders cannot have been in Brazil for the past 12 months, for more than a period of 45 days.
      • If the stay exceeds 45 days all items included in the move will be subject to the payment of import duties, excluding the following items that are exempt, regardless of the above rule:
        • Clothes
        • Shoes
        • Books
        • Magazines
        • Documents
        • All items that have been “officially” exported from Brazil in the move.
      • If a returning Brazilian citizen who has lived abroad (and proved residence abroad for over 12 months) breaks this rule – exceeding 45 days in total in Brazil the 12 months before the owner of the goods’ actual return to the country with the move – the owner of the goods will lose their tax exemption.
    • Returning citizens must prove time spent abroad, such as:
      • A letter issued by the Brazilian Consulate at origin stating that the owner of the goods lived abroad for more than 12 months.
      • A letter of employment on company letterhead stating that the owner of the goods worked for the company for more than 12 months.
    • Returning Brazilians and permanent visa holders may import unaccompanied baggage duty-free if the items are properly identified.
      • All new items must be identified in the packing list.
      • If not declared and if they are located during the physical customs inspection of the cargo, shall be subject to the payment of import duties and a fine.
    • Lift vans, air vans, wooden crates, and boxes arriving in containers or single shipments must be fumigated per ISPM 15 rules and visibly marked on at least two opposite sides of the container in permanent black ink.
    • Certain wood packing materials are exempt from regulation;
      • Contact agent for specific information.
    Brunei Darussalam
    • Copy of passport
    • Residence visa
    • Detailed, valued inventory
    • Letter of employment
    • Original bill of lading (OBL) / telex release / air waybill (AWB)
    • Diplomatic franchise (diplomats)
    • Dangerous drugs
    • Fire arms, ammunitions, explosives, fireworks, any dangerous weapon, and scrap iron
    • Cigarettes without health warning written on their packaging
    • Used household goods and personal effects can be imported duty-free.
      • Shipment is subject to the payment of Customs duties if new items are found.
    • Fumigation is not required for shipments into Brunei Darussalam.
    Bulgaria
    • Copy of passport
    • Copy of local ID / residence permit
    • Declaration of value / pro-forma invoice
    • Packing list
    • List of electronic items (must include serial numbers and model)
    • Letter of employment (must be for a minimum of 12 months)
    • Copy of residential rental contract (must be for a minimum of 12 months)
    • Copy of plane tickets showing return to Bulgaria
    • Original bill of lading (OBL) / air waybill (AWB)
    • Copy of diplomatic passport (diplomats)
    • Power of attorney (returning citizens)
    • Diplomatic ID (diplomats)
    • Letter of assignment (diplomats only - issued by the embassy stating the position and duties of owner of the goods)
    • Declaration for temporary import (diplomats)
    • Original T2L (issued by Customs at country of origin)
    • Illegal drugs
    • Pornographic materials
    • Dangerous chemicals
    • Knives and deadly weapons
    • The declaration for temporary import must be prepared by the embassy and approved by the Bulgarian Ministry of Foreign Affairs.
    • Baggage clearance occurs at the first airport of entry in Bulgaria.
    • Non-prohibited items may be imported on a temporary basis for a period 6 months or less; Customs duties will not be charged with a letter of guarantee from a Bulgarian organization stating that the goods will be returned or duties will be paid.
    Cambodia
    • Passport
    • Letter from the Ministry of Foreign Affairs
    • Original bill of lading (OBL) / air waybill (AWB)
    • Batteries
    • Acids, chemicals, corrosives, gases, infectious substances, oxidizers, radioactive substances, etc.
    • Flammable substances
    • Alcohol
    • Perfumes
    • Poisons
    • Tobacco
    • Paints
    • Pornographic materials
    • A foreigner may import household goods and personal effects duty free under the following conditions:
      • They have diplomatic status or work for an NGO
      • A letter is obtained from the Ministry of Foreign Affairs verifying the owner of the goods' diplomatic status or employment with an NGO and requesting Customs to permit duty-free import
    • The owner of the goods do not have to be present for Customs clearance, however, the owner of the goods' employer must be registered and issue a letter on company letterhead stating that the owner of the goods is employed in Cambodia.
    Canada
    • Copy of passport (photo page only)
    • Proof of residency abroad for at least 12 months (bank statements, utilities, rent receipts, income tax statement, etc. for first and last month of 12-month period) (returning citizens)
    • Detailed inventory / packing list in English or French
    • Receipts for new items
    • Personal effects accounting document (form BSF186 formerly known as form B4)
    • Original bill of lading (OBL) / air waybill (AWB)
    • Liquor permit, if applicable
    • Immigration papers, if applicable
    • Work permit / student visa holders, if applicable
    • Proof of residence in Canada (copy of deed / sales agreement / lease agreement) (seasonal residents)
    • Copy of death certificate (import of inheritance items)
    • Copy of will or letter from the executor of an estate (import of inheritance items)
    • Obligation for privilege from the Canadian Ministry of External Affairs (diplomats)
    • Live plants
    • Narcotics, drugs, incitements
    • Fruits and vegetables
    • Live ammunition and explosives
    • The owner of the goods must be present for Customs clearance, or use a licensed Customs broker to handle the clearance on their behalf.
    • Returning Canadians may import household goods and personal effects duty free under the following conditions:
      • The goods were owned and used by the owner of the goods for at least 6 months prior to importation.
      • The owner of the goods lived abroad for a minimum of 12 months.
      • If the owner of the goods lived abroad for a period greater than 5 years, the owner of the goods is exempt from the 6-month ownership rule.
    • The goods must still be owned and used and the shipment does not include goods that are for resale or otherwise disposed of within 12 months of importation.
    • Shipments must be declared to Customs at the port of entry (POE) (airport/U.S-Canada border) when the owner of the goods arrives in Canada.
      • Customs will then issue documents needed for Customs clearance:
        • B4e personal effects accounting document
        • B15 casual goods accounting document.
      • The owner of the goods must present a list of items to be imported.
      • It is recommended that a copy of the packing list / inventory be hand carried for presentation to Customs.
      • Customs may request a value on the shipment (returning citizens).
    • For immigrants and holders of work / students visas, the goods must be owned and used prior to importation and the shipment must not include goods that are to be sold or otherwise disposed of 12 months after importation for duty-free import.
    • Any single item of household goods or personal effects, including automobiles, that were acquired after March 31, 1977, and are valued at more than $10,000 are subject to regular duty and taxes on the excess amount.
      • Seasonal residents may import household items and personal effects duty free under the following conditions:
        • The shipment can include household furniture and furnishings for a seasonal residence, excluding construction, materials, electrical fixtures or other goods permanently attached to or incorporated into a seasonal residence and tools and equipment for the maintenance of a seasonal residence.
        • The goods must have been owned and used prior to arrival.
        • The goods cannot be sold for at least 12 months.
        • The goods are for the personal use of the owner of the goods or their family and are not for any commercial, industrial or occupational purpose.
        • Proof of purchase or a copy of a lease agreement is required for any person who is not a resident of Canada but owns a residential property or has leased a residence for at least 3 years for personal use.
        • Only one shipment of this type is allowed.
    • The copy of the will or letter from the executor of an estate must state that the owner of the goods is the beneficiary of the named items for duty-free import (duty-free inheritances).
    • Diplomats can import household goods and personal effects duty and tax free.
    • The Canadian Government adopted ISPM-15 (International Standards for Phytosanitary Measures Publication 15) Guidelines for Regulating Wood Packaging Material in International Trade (aka NIFM-15) to standardize the treatment of wood packing materials used for the transport of goods.
    • ISPM -15 requires that wood packaging either be heat-treated or fumigated with methyl bromide and marked with the internationally recognized International Plant Protection Convention (IPPC) mark, or in lieu of the mark, the consignment must be accompanied by a phytosanitary certificate specifying the treatment used.
    Cayman Islands
    • Passport
    • Detailed inventory
    • Invoices (new goods)
    • Customs import entry form, if applicable
    • Appointment of agent form, if applicable
    • Customs import / export declaration
    • Declaration of unaccompanied personal effects, if applicable
    • Original bill of lading (OBL) / express release / air waybill (AWB)
    • Controlled or illegal drugs or paraphernalia
    • Obscene publication and articles
    • Items depicting any reference to marijuana
    • Counterfeit coins and notes
    • Items for gambling
    • Turtles and products related thereof
    • Spear guns and Hawaiian slings and parts
    • When establishing residence in the Cayman Islands, household goods and personal effects moved within the first 6 months of residence are exempt from duties if the following conditions apply:
      • Imported items are used personal belongings older than 6 months including computers and furniture (proof of date of purchase may be required).
      • Vehicles, alcohol, and tobacco are not included in the duty exemption.
    Chile
    • Copy of passport
    • Non-citizen work visa valid for at least 12 months
    • Bill of lading (OBL) / air waybill (AWB)
    • Packing list
    • Valued inventory
    • Exemption form from the Ministry of Foreign Affairs (diplomats)
    • Travel certificate showing inbound and outbound travel dates obtained in Chile (returning citizens)
    • Drugs
    • Meat
    • Used motorcycles (new motorcycles are permitted)
    • Used cars (unless imported by a returning citizen given he/she meets the same conditions)
    • Used car tires
    • All shipments are subject to physical inspection by Customs and the Agricultural Office (SAG), which may delay clearance.
    • If no exemptions can be applied for new items, household goods are generally assessed 6% duty over cost, insurance, and freight (CIF) value, plus a surcharge of 50% on used goods.
      • There is also a VAT of 19% over cost, insurance and freight (CIF)
    • The Customs valuation of household goods considers depreciation for use and must be comparable to the value of similar articles in the country of origin.
    • Returning citizens are free of duties and taxes up to 5,000 USD depending on the length of their stay abroad:
      • Between 6 and 12 months: 500 USD FOB
      • Between 1 and 5 years: 3,000 USD FOB
      • More than 5 years: 5,000 USD FOB
      • Only 1% of duty over cost, insurance, and freight value is applied
    • Non-citizens with a temporary residence visa or visa are subject to employment for at least 12 months and may import up to USD 5,000 FOB of used household goods and personal effects without paying duties, only a nominal tax of 1% over cost, insurance, and freight (CIF) value
    • If the visa is still in process, it is possible to clear under-bonded storage at the personal residence.
      • Definitive importation of the goods must be completed within 90 days.
    • Diplomats and international officials are exempt from importation duties and taxes on household goods, in which case an exemption form is needed from the Ministry of Foreign Affairs.
    • All wood packing and wood items must comply with ISPM 15 standards.
    • If there is no previous treatment of wood items, the Agriculture Office may order a complete fumigation (wood furniture is not required to have previous fumigation).
    China
    • Original passport with residence permit (valid at least 12 months)
    • Original work permit (valid at least 12 months)
    • Packing inventory list in English or Chinese (diplomat list must be signed and itemized)
    • Ocean bill of lading (OBL) / telex release / air waybill (AWB)
    • Arrival notice (sea shipments)
    • List of electronic items
    • Baggage declaration form, if applicable (2 copies, matching identically)
    • Alcohol / wine list
    • Original passport with diplomatic visa (diplomats)
    • Consulate officer certificate (diplomats)
    • Import permit (consulate or embassy must apply for diplomats)
    • Diplomatic card (diplomats)
    • Pro-forma invoice (diplomats)
    • Firearms and ammunition
    • Drugs
    • Perishable food items (items containing the essence or extract from eggs are subject to confiscation or destruction)
    • Pornographic materials
    • Politically subversive materials
    • Medicines and other items from epidemic stricken areas
    • POE / AOE Chengdu: billiard and pool tables
    • Fax / photocopy machines
    • Grand and baby grand pianos (contact agent for specific information)
    • Alcohol (Beijing)
    • All non-diplomatic household goods shipments are subject to import duties.
    • There are no duties on diplomatic shipments.
    • The import of personal effects must be arranged at least 6 months before the expiration of the residence permit.
    • The import of any luxury or high-value items into Beijing must be declared to Customs and the owner of the goods must have documented proof of value (i.e. receipt):
      • For foreigners any item over the value of RMB 5,000 (approximately US $730).
      • For returning citizens any item lower than RMB 1,000 (approximately US $146).
    • The import permit takes approximately 2-3 working days to process and is valid for 30 days after issuance.
    • The baggage declaration form is required by some cities only.
      • Contact agent for more information.
    • Customs clearance for returning citizens takes approximately 10-12 business days.
    • Chinese passport holders should contact the agent for restrictions on import shipments.
    • It is recommended that each antique included in the shipment is photographed.
    • Diplomatic shipments are exempt from inspection, duties, and taxes.
    • If the owner of the goods has both, sea and air shipments, an import permit application for both shipments must be completed at the same time.
      • If the owner of the goods imports an additional shipment (air or sea), all items in the shipment are subject to tax and duty.
    • All electrical items must be clearly indicated on the inventory including; model, serial number and size.
    • Only one sea and one air shipment are allowed per residence permit.
    • Sea shipments take approximately 10-15 working days to clear Customs.
    • Air shipments take approximately 3-5 working days to clear Customs.
      • If gross weight is over 300 kg, it may take approximately 10-15 working days to clear Customs in some cities, e.g. Shanghai.
    • Estimates are based on completed documentation available at the time of shipment arrival and for Customs clearance.
    • Duty rates for air shipments are usually 30% higher than sea shipments.
    • An official Customs duty receipt will be issued and provided to the owner of the goods upon delivery.
    • Import duties for alcoholic beverages are extremely high and beverages are not recommended for inclusion in the shipment.
    • It is recommended that food items, alcohol, cosmetics, health products, and toiletries are not included in air shipments to China.
    • Business / tourist visas are issued for a maximum duration of stay for 30, 60, or 90 days as determined by the Chinese consulate overseas.
    • Wood packaging material imported into China must be heat treated or fumigated with methyl bromide and properly marked according to ISPM-15 standards.
    Colombia
    • Notarized passport at a Colombian notary (must include blank pages)
    • Working visa for each family member, valid for at least 12 months (non-diplomats) (6-month minimum for unaccompanied baggage for foreign and returning citizens)
    • Residence certificate issued by Colombian consulate overseas declaring residence abroad for more than 2 years (returning citizens)
    • Original bill of lading (OBL) (2 copies) / air waybill (AWB)
    • Comprehensive packing list (no “packed by owner” / PBO)
    • Detailed inventory in Spanish and typewritten, without values
    • Declaracion de Viajeros O De Equipajes No Acompanados (foreigners, returning citizens)
    • Diplomatic permit (diplomats)
    • Import declaration form (diplomats)
    • Liquor / spirits
    • Food items
    • Autos, motorcycles, boats, jet skis, golf carts, etc.
    • Construction materials
    • Jewelry
    • Cash
    • An owner of the goods must be at least 18 years old to import a household goods shipment and present for Customs clearance.
    • The shipment must arrive to the designated Colombian port within 120 days from owner of the goods’ last date of entry to Colombia.
    • The following conditions apply to import shipments for returning citizens:
      • The owner of the goods must prove time abroad for a period of at least 2 years.
      • During any visit to Columbia during the 2-year period, the owner of the goods must not have exceeded 15 days temporary stay.
      • The owner of the goods cannot have imported a household goods shipment in the last 5 years.
      • The owner of the goods must obtain a certificate issued by the Colombian consulate at origin, which may serve as proof of time abroad.
      • The owner of the goods as a Colombian returning citizen can apply to the duties and taxes exemption for the importation of their HHGDS to Colombia, if they have been living abroad for 3 years or more.
        • In this case the owner of the goods must complete the registration online through the Ministry of Foreign Affairs webpage and send the “Certificado de Beneficiarios de la Ley 1565 de 2012” to the moving company.
    • Customs clearance takes approximately 10-12 days plus 2 days of transit to an owner of the goods’ residence under normal conditions.
    • All shipments are subject to physical inspection, except diplomatic shipments.
    • The time limit for arrival of a household goods shipment by a non-diplomat is 30 calendar days prior to or after arrival of the shipment.
      • Upon arrival, Customs initiates a 30-calendar day limit to clear the shipment beginning the day of arrival at the airport or port.
    • Diplomatic shipments are cleared without a physical inspection at the airport or port of arrival.
    • Returning Colombian diplomats must use the diplomatic permit with 6 months of completion of an employment contract (with an embassy, consulate and authorized organization) at origin to use the diplomatic permit and qualify for duty- and tax-free entry of the shipment.
    • The Declaracion de Viajeros O De Equipajes No Acompanados must be completed at the airport and stamped by Customs authorities upon arrival.
      • The cost of the shipment will be approximately USD 1,500.00 if the owner of the goods has been outside the country for a period of 7 days and USD 2,500.00 if out of the country at least 7 days.
    • For unaccompanied baggage, foreigners and returning citizens must prove time abroad for at least 7 calendar days.
    • Only one shipment of unaccompanied baggage can be imported per family during a 12 months period.
      • Contact the destination agent for import restrictions.
    • Diplomats must be duly registered at the ministry of Foreign Affairs prior to shipment arrival.
      • Confirm registration by contacting the destination agent prior to import.
    • Foreign diplomats must obtain a diplomatic permit for clearance through an embassy, consulate, or diplomatic organization from the Ministry of Foreign Affairs.
      • The diplomatic permit takes approximately 18-20 business days to approve by the Ministry.
    • Household goods shipments are subject to duties and taxes of approximately 15% cost, insurance, and freight (CIF) value, except diplomatic shipments.
      • Consular notarized inventories do not exempt the payment of duties.
    • The value of the household goods on which the duties and taxes are charged is calculated after the Customs inspection.
    • The pre-alert must state the actual weights, and/or volumes, delivery details, etc.
    • Wooden crates must show an ISPM-15 stamp proving certification.
    • Customs will confiscate goods in the following cases:
      • Excess of the allowance authorized (e.g., more than one electric appliance)
      • Destined for different purposes to those for which goods were imported
      • Arrival outside the established period of time (30 days after or 30 days before)
    • No commercial quantities are permitted for import.
    Costa Rica
    • Copy of passport (copy must be certified by a lawyer)
    • Rated original bill of lading (OBL) / airway bill (AWB)
    • Packing list in English or Spanish
    • Proof of residence abroad from origin country
    • Narcotics, drugs and medicines (permits from the College of Pharmacy and Ministry of Health are required)
    • Pornographic and subversive materials
    • Explosives
    • Customs clearance takes approximately 10 business days from the date of shipment arrival.
    • The items and weights identified on the OBL must match the actual items in the shipment or a fine of 250 USD will be levied and clearance will be delayed.
    • All shipments are subject to physical inspection.
    • Diplomat shipments are duty free.
    • Returning citizens may receive a partial tax exemption if having lived abroad for at least 24 months preceding import; proof from the Costa Rican consulate in the origin country is required and must indicate the number of years of residence lived abroad.
    • Liftvans, airvans, wooden crates, and boxes arriving in containers or single shipments must be fumigated per ISPM-15 guidelines and visibly marked on at least two opposite sides of the container in permanent black ink.
    • Certain wood packing materials are exempt from ISPM-15 regulations; contact the destination agent for specific information.
    Croatia
    • Copy of passport, notarized by notary public in Croatia
    • Copy of visa / extended stay permit / work permit / proof of residence
    • Copy of lease / purchase contract
    • Detailed, valued inventory, signed by the owner of the goods (Croatian and English) (2 copies)
    • Original bill of lading (OBL) / air waybill (AWB)
    • Power of attorney (foreigners)
    • Statement from Croatian embassy at origin (returning citizens)
    • Employment contract or company registration documents (self-employed)
    • EORI number (returning citizens)
    • Croatian ID card (returning citizens)
    • Original letter of protocol  (diplomats)
    • Copy of diplomatic passport (diplomats)
    • Firearms and ammunition
    • Stuffed animals
    • Alcohol, wine, & spirits
    • Tobacco
    • Narcotics
    • Owner of the goods must arrive prior to shipment.
    • Duties and taxes of approximately 35-45% of the total value apply if the owner of the goods does not qualify for duty and tax free import.
    • Diplomats can import household goods duty and tax free with following documentation:
      • Detailed packing list
      • Copy of owner of the goods’ passport
      • Diplomatic protocol from the Croatian Ministry of Foreign Affairs
      • EORI number
    • Detailed, valued inventory should list all used items.
      • They must have been owned by the owner of the goods for a minimum of 6 months prior to import into Croatia.
    • Statement from Croatian embassy at origin must show that the owner of the goods has lived abroad for more than 12 months (returning citizens).
    Curacao
    • Passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Detailed inventory
    • Certificate of residence
    • Drugs and narcotics
    • Owners of the goods having lived abroad for at least 6 months prior to import may qualify for a duty exemption.
    Cyprus
    • Original passport
    • Original T2L (page 4) signed by Customs at origin (shipments from European Union (EU) countries, including diplomats)
    • Packing list
    • Original bill of lading (OBL) / express waybill / air waybill (AWB) (must show C status for EU countries)
    • Sale agreement / termination of rental agreement in origin country (non-EU countries)
    • Copy of ticket / boarding pass of flight to Cyprus (non-EU countries)
    • Utility bills (non-EU countries)
    • Exemption form from the local embassy (diplomats from non-EU countries)
    • Form 1002 signed and stamped by the local embassy
    • Letter of employment (non-EU countries) (diplomats from non-EU countries)
    • Registration of your children at local schools (non-EU countries)
    • Bank statement confirming you have any funds in Cyprus (non-EU countries)
    • Drugs and narcotics
    • Pornographic materials
    • All shipments arriving from non-EU member countries are inspected.
      • Less-than-container load (LCL) shipments and air shipments are inspected at the port/airport.
      • Full container load (FCL) shipments are inspected at the residence by Customs officers.
    • New items arriving from non-EU member countries are dutiable.
      • All items owned and used for less than 6 months are considered new.
      • This period excludes the shipping time to Cyprus.
      • Customers must declare new items to Customs; otherwise, penalties, duties and taxes will be charged.
    • The pre-alert must be sent at least 48 hours before the arrival of shipment at Larnaca (air shipments from EU member countries).
    • A wharfage charge is a Port Authority charge based on the weight of the shipment on all import and export shipments and is even charged on diplomatic shipments.  
    • Wharfage charges for household goods and personal effects are approximately:
      • EUR 110-150 for a 20’ container
      • EUR 130-200 for a 40’ container
      • EUR 50-100 for LCL shipments
    • All customers pay a wharfage charge regardless of their status.
    • All solid wood packing materials used as overcasing, bracing, or blocking must conform to EU Commission Directive 2004/102/EC (ISPM15) and be appropriately and clearly marked with IPPC symbol, registration and treatment codes.
    • Returning students bringing used household goods and personal effects from non-EU member countries must pay duties and VAT ranging from approximately 18-33% on the current value declared to Customs.
      • Duties depend on the items being imported.
    Czech Republic
    • Passport
    • Packing list
    • Inventory list
    • Copy of lease agreement
    • Letter of employment
    • Original bill of lading (OBL) / air waybill (AWB)
    • Czech ID card (instead of a lease agreement for Czech nationals)
    • Customs import declaration provided by the local embassy (diplomats)
    • Meat and dairy products from non-EU countries; some exceptions apply.
    • Protected species and products identified by CITES (e.g., ivory, tortoise shells, etc.).
    • Shipments are duty free if documentation requirements are met.
    Denmark
    • Passport
    • Bill of lading (OBL) / air waybill (AWB)
    • Packing list in English
    • Declaration from diplomatic organization (diplomats)
    • Detailed inventory (if alcohol is included in the shipment)
    • Pornography and subversive materials
    • Weapons and ammunitions
    • Explosives
    • Live, dead, and pre-manufactured animal parts outline in the Washington Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
    • All household goods shipments arriving by sea, air, rail, or road must be cleared through Customs at the port of entry (POE).
    • Those coming from non-European Union countries, household goods which have been owned and used for a minimum of 6 months and intended for owner of the goods’ use, may be imported duty free by any person taking up residence in Denmark.
    • Returning citizens must have lived abroad for minimum 12 months to qualify for the duty-free importation of household goods; verification from an employer or authorities abroad may be required.
    • The owner of the goods must be registered as a resident with the Danish authorities (Folkeregister) prior to Customs clearance and the goods must be imported within 12 months of the owner of the goods’ arrival.
    • Goods may be imported 6 months ahead of the owner of the goods’ arrival.
      • This is subject to the owner of the goods providing a security deposit to the authorities for the applicable duty, tax and value added tax (VAT) payments.
    • Assessing the duties and taxes on used personal effects is tedious and will require considerable handling costs.
    • Please note that all consignments entering the European Union (EU) must comply with the International Standard for Phytosanitary Measures No. 15 (ISPM15) that sets the guidelines for the use of wooden packaging material in international trade.
    • Visitors and Danish citizens who do not reside in Denmark cannot import household goods free of duty.
    • Diplomats employed with a foreign organization in Denmark may import personal effects free of duty and without Customs inspection, provided the local organization has issued a declaration.
    • Returning Danish diplomats do not receive Customs exemptions or privileges, and shipments of household goods and personal effects will be subject to normal Customs regulations, including the payment of duties and taxes for restricted items.
    • The duty-free import of household goods and personal effects to a secondary residence in the European Union is no longer permitted (as of December 1, 2008).
    • The content of any packed by owner (PBO) cartons must be declared on the inventory to facilitate Customs clearance.
    Dominican Republic
    • Passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Detailed inventory in English or Spanish
    • Marriage / divorce certificate, if applicable
    • Resident visa (if the owner of the goods is requesting a tax exemption)
    • Proof of residence abroad for at least 2 years (returning citizens)
    • Commercial invoice (if new furniture and household goods are included in the shipment)
    • Diplomatic franchise (diplomats)
    • Dangerous objects / weapons
    • Explosives
    • Pornographic and subversive materials
    • Illegal drugs
    • New and used appliances are subject to taxes and duties.
    • The owner of the goods’ presence is only required at Customs clearance upon the owner of the goods’ request or if the owner of the goods has a Dominican residence and is requesting an exemption from taxes and duties on used electrical appliances and furniture.
    • All shipments are subject to demurrage charges
      • Contact the destination agent for additional information and rates.
    • Customs clearance takes approximately 5 days.
    • Diplomats may import household goods and personal effects shipments duty free by request from the embassy or consulate at origin through the Dominican Foreign Relations Office.
    • Returning citizens having lived abroad for at least 2 years with no more than 180 days stay in the Dominican Republic during that time may qualify for a tax exemption.
    • Wood packaging materials must comply with ISPM-15 regulations.
    East Timor
    • Copy of passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Packing list
    • Tax exemption certificate (obtained by the owner of the goods’ employer)
    • Employer’s tax identification number (TIN)
    • Letter of request for duty-free import (diplomats, employees of an aid organization)
    • Narcotics
    • Firearms and ammunition
    • Pornographic materials
     
    • Foreigners may import household goods and personal effects into East Timor duty free if having diplomatic status or working for a registered aid organization; if these criteria are met, only one sea and one air shipment are permitted duty free.
    • All foreigners and returning Timorese nationals, who do not have diplomatic status or work for a registered aid organization, may import household goods and personal effects subject to duties.
      • The first USD 300.00 of value is duty free; thereafter duty will apply.
      • The duty amount varies and is often subject to negotiation with the Customs department.
    • While the owner of the goods does not have to be physically present in East Timor during Customs clearance, a copy of the owner of the goods’ passport must be presented to the East Timor government at the time of clearance.
      • Should any issued arise, it is best if the owner of the goods is in the country to assist.
    Ecuador
    • Passport (2 color copy notarized in Ecuador)
    • Resident visa (returning citizens)
    • Contact information / complete address
    • Original bill of lading (OBL) / airway bill (AWB) (2 originals)
    • Value packing list in Spanish, notarized, and legalized at Ecuadorian consulate at origin
    • Purchase receipts / sworn declaration stamped by Ecuadorian consul at origin
    • Letter of employment valid for at least 12 months
    • Transportation insurance policy issued in Ecuador
    • Migratory certificate issued by Migration Police at destination
    • Verification certificate issued locally by inspection company
    • ANEXO I (Ecuadorian immigrant)
    • ANEXO II (foreign immigrant)
    • ANEXO III (Ecuadorian immigrant w/ household goods and vehicle)
    • Valued inventory (diplomats)
    • Diplomatic franchise from the Ministry of Foreign Affairs or Letter of Guarantee (diplomats)
    • Narcotics and drugs
    • Pornographic materials
    • Firearms and ammunitions
    • Live plants
    • Foodstuffs, including spices
    • Appliances using refrigerant R12-R15
    • Cleaning products
    • Creams, colognes, perfumes, and cosmetics.
    • The owner of the goods must arrive in Ecuador before the vessel arrives.
    • The shipment may arrive within 2 months prior to, but no later than 6 months after the owner of the goods’ arrival to Ecuador.
    • To qualify for duty-free importation, the shipment must arrive within 60 days of the owner of the goods’ arrival.
    • An owner of the goods may import household goods duty free more than once if maintaining a residence in Ecuador for at least 5 years with no more than 150 days abroad during that time period.
    • Only one shipment may be admitted duty free and include only one item per type.
      • Additional items are subject to the payment of duties, fines, or confiscation
    • All returning citizens, after 12 months abroad are exonerated from taxes and duties.
    • Returning citizens shipments can arrive 30 to 180 days after the owner of the goods arrives and the owner of the goods can still be exonerated from taxes and duties; however, after this time the opportunity of exoneration has passed.
    • Returning citizens cannot import duty free if they have stayed in Ecuador for more than 60 days during the last year living abroad.
    • Contact agent for specific wording required on the original bill of lading regarding household goods prior to import.
    • The inventory must be valued (do not declare the amount used for insurance values).
    • The visa should be stamped prior to arrival of the shipment or a USD 2,000 refundable guarantee must be presented and approximately120% of the estimated duties and taxes will be applied.
      • A working visa must be presented to Customs within 90 days of shipment arrival or the guarantee will not be refunded and full duties will apply.
    • All shipments are subject to physical inspection at the port of entry (POE), except for diplomatic shipments.
    • The owner of the goods’ passport number must be indicated on the shipping documents, including the original bill of lading.
    • Items not declared in the household shipment may result in felony criminal prosecution.
    • Items that do not belong to the owner of the goods that are being included as gifts or as favors to others, will not be considered as a tax-exempt shipment.
    • Shipments not meeting import requirements are subject to a payment of import taxes of approximately 43% cost, insurance, and freight (CIF) value to be calculated after inspection by Customs.
    • Household goods / personal effects shipments valued over USD 4,000.00 (customs value not replacement value) must be inspected at origin.
      • Inspection to be requested and coordinated by the destination agent (non - citizens).
    • Household goods and personal effects are duty free for the following:
      • Diplomats
      • Non - Citizens with immigrant visa / non-immigrant working visa
      • Organizations recognized by the Ecuadorian Government
      • Returning citizens having completed official assignments abroad or returning after at least 12 months of legal residence abroad
    • The owner of the goods is only authorized to bring 200 kg net of clothing per person.
    • If the owner of the goods has electrical appliances they must specify year and serial number.
      • Customs accepts one electrical appliance of each type and extra will incur duties.
    • Wood packaging materials must comply with ISPM-15 guidelines; contact the destinations for exceptions, exemptions, and additional information.
    El Salvador
    • Passport
    • Residence permit / work permit
    • Visa
    • Numero de identificacion (NIT) from the Ministry of Finance
    • Certificate of migratory movement from the Immigration General Office
    • Temporary import permit
    • Bank guarantee, if applicable
    • Original bill of lading (OBL) / air waybill (AWB)
    • Detailed inventory in Spanish
    • Packing list
    • Letter of employment
    • Certificate of change of residence
    • Certificate of residence abroad (returning citizens)
    • Diplomatic franchise (diplomats)
    • Illegal drugs
    • Pornographic and subversive materials
    • Military clothing and equipment
    • Cleaning chemicals and supplies
    • All shipments are subject to inspection.
    • The owners of the goods must be present for Customs clearance.
    • Household goods and personal effects are duty free provided they have been owned and used by the owner of the goods for at least 6 months.
    • The shipment must arrive within 90 days of the owner of the goods’ arrival.
    • Customs clearance takes approximately 2-3 business days.
    • Items cannot be sold, loaned or disposed of during the owner of the goods’ stay.
    • Returning residents must have lived abroad for at least 3 years for duty-free import and provide proof of residency abroad; citizens must not have returned to El Salvador for more than 30 consecutive days during the 3-year period of official residency abroad.
      • Contact the destination agent for specific requirements of eligibility.
    • The certificate of residence can be obtained from the Salvadoran Consulate and must verify the location and time spent abroad.
    • The packing list must include the value of each item and the make, model, and serial number of electrical appliances.
    • Foreign diplomats and certain government / organization members are granted duty-free entry.
      • Documents must be received by the destination agent 15 days prior to the owner of the goods’ arrival.
    • Foreigners may qualify for a 6-month delay of duty payment with a bank guarantee for an amount equal to the Customs valuation of the shipment; however, the payment is required upon expiration of the guarantee.
    Estonia
    • Copy of passport
    • Packing list
    • Express bill of lading (OBL) / air waybill (AWB)
    • Resident ID card / Estonian ID card
    • Proof that the person as worked / lived outside EU for last 12 months
    • Copy of working contract in Estonia
    • Copy of Estonian lease agreement
    • Copy of plane ticket (used for confirmation of arrival date to Estonia)
    • Unlawful drugs
    • Narcotics
    • Explosive materials
    • It takes approximately 20–40 days to obtain a resident ID card / Estonian ID card.
    • Relevant documents must be received by the agent prior to the arrival of the shipment to minimize port charges.
    • New items (less than 6 months in the possession of the owner of the goods) are subject to import duties and taxes.
    • Duty free import is allowed within 12 months after arrival to Estonia.
    Fiji
    • Copy of passport
    • Packing list
    • Original bill of lading (OBL) / express release (2 non-negotiable copies showing the ocean freight rate) / air waybill (AWB)
    • Residence permit / work permit / letter of employment
    • Detailed inventory of new items (if bought less than 6 months prior to shipment arrival) in English, dated, valued, signed by the owner of the goods, and attached to the original invoices
    • Tax identification number
    • Free entry certificate, if applicable
    • Diplomatic declaration, signed by the diplomatic organization
    • Customs baggage declaration (Form CE 11), signed in the presence of a Customs officer
    • Unlawful drugs
    • Narcotics
    • Birds (all species)
    • Pornography
    • Counterfeit items
    • Cultural artifacts and other objects of cultural importance
    • Henna
    • Palm trees and any byproducts
    • Explosive materials
    • Meat and dairy products
     
    • It takes approximately 20–40 days to obtain the free entry certificate.
    • Relevant documents must be received by the agent prior to arrival of the shipment to minimize any port charges.
    • The owner of the goods must be present for Customs clearance.
    • All shipments are subject to inspection.
    • Diplomatic organizations are subject to duty and value added tax (VAT) exemptions provided the consignee to complete the form FA608 prior to arrival of the shipment.
    • Returning residents, who have lived abroad for at least 12 months and persons with dual citizenship, are entitled to duty and VAT exemptions.
    • Clothing, toiletries, personal computers, and other personnel effects are also free to import.
    Finland
    • Copy of passport
    • Import declaration (Customs form 45) in Finnish, Swedish, or English
    • Detailed inventory in Finnish, Swedish, or English (must include exact number and description of each item)
    • Narcotics / illegal drugs of any kind
    • Pornography and subversive material
    • Explosives, ammunitions, and weapons including knives, swords, and fireworks
    • Feathers, furs, tusks, skins etc. of animals included on the Endangered Species List and those protected under the CITES Convention
    • For shipments originating outside of the European Union (EU), household goods and personal effects can be imported free of duty if:
      • The goods have been used by the owner of the goods or the owner of the goods’ family abroad for at least 6 months.
      • The owner of the goods has lived in a primary residence abroad for at least 12 months.
    • The owner of the goods must have a primary residence in Finland to begin the Customs clearance process.
    • Personal property imported from the EU is admitted free of Customs duty, tax, and other restrictions, except prohibitions referred to Article 36 of the Treaty of Rome.
    • Diplomats may import household goods and personal effects duty free provided a detailed inventory has been completed and an obligation for privilege granted by the Foreign Ministry.
    France
    • Copy of passport
    • Visa, if applicable
    • Packing List
    • Detailed Inventory valued in Euro and signed by the owner of the goods
    • Certificate of change of residence by the French Consulate
    • Certificate of Transfer
    • Non-resale attestation
    • Proof of residence in France
    • Bill of lading (express release) / air waybill (AWB)
    • Sales invoices for items purchased within 6 months prior to import
    • Weapons, ammunitions, and explosives
    • Products made from animals (ivory, turtle shell, etc.)
    • Endangered flora and fauna species and products made from them
    • Items protected by the 1973 Washington Convention  (CITES)
    • Narcotics and drugs
    • Owner of the goods’ presence for Customs clearance is not required.
    • A visa is only necessary if other documentation cannot be provided.
    • Packing list is not required for Customs clearance, but is required at time of delivery
      • Certificate of change of residence by the French consulate must show that the owner of the goods has established primary residence in origin country for at least 12 months.
        • If less than 12 months abroad, the shipment is subject to more duties and taxes.
    • Certificate of transfer must be on employer letterhead with date of employment in the origin country and date of transfer.
      • Certificate of transfer must also show proof of at least 12 months abroad and primary residence in origin country.
      • This document may not be accepted by all Customs office for free entry.
    • Non-resale attestation must be completed, dated, and signed by the owner of the goods and must mention a vehicle when applicable.
    • Proof of residence in France, such as last phone, electricity bill, or rental contract (less than 3 months old).
    • Sales invoices must clearly identify items, date, year, and place of purchase.
    • Used household goods in the owner of the goods’ possession or use for at least 6 months are duty free if the owner of the goods’ primary residence will be in France.
    • If the payment of duties is required, authorization must be obtained from French Customs prior to arrival.
    • For countries outside Europe items are subject to VAT of 20% plus duties (about 10%).
    • Customs clearance takes approximately 3 to 4 days to clear the effects.
    • For free entry, transfer of primary residence and the owner of the goods must have spent at least 12 months abroad.
    French Guiana
    • Packing list
    • Copy of valid passport
    • Original bill of lading or express release / AWB
    • Original inventory in French, dated, valued, and signed by the owner of the goods
    • Certificate of change of residence or certificate of transfer
    • Proof of residence in French Guiana (electricity bill, signed lease, etc.) less than 3 month old
    • Non-sale certificate
    • Certificate of property
    • Firearms / ammunitions are submitted to authorization from territorial administration. It is very rare to get it.
    • Unlawful drugs
    • Without any certificate of change of residence or certificate of transfer, the owner of the goods will have to pay the Octroi de Mer (between 12 and 22% of the CAF value).
    French Polynesia
    • Packing List
    • Copy of valid passport
    • Original bill of lading (OBL) (no express release) / AWB
    • Original inventory in French, dated, valued, and signed by the owner of the goods
    • Invoices for electrical / hi-fi appliances (must include any items bought less than 6 months prior to the shipment’s arrival)
    • Resident / working permit / letter of employment
    • Non-sale certificate
    • Firearms and ammunitions are submitted to authorization from the territorial administration.
    • Unlawful drugs
    • The resident / working permit / letter of employment must explain that the owner of the goods is starting a new contract in French Polynesia.
    • Every item that has been owned by the owner of the goods for less than 6 months is subject to tax based on CIF value.
    • Telephone, telex, fax, and every kind of transmitter-receiver must have the EEC approval.
      • These must all be submitted to an authorization in order to be used on the territory.
      • The delay to obtain the shipment is about 2 days following the EEC approval.
      • Without an authorization, Customs may destroy or dispose of the equipment.
    Georgia
    • Copy of passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Packing list
    • Detailed inventory
    • Pro-forma invoice
    • Transportation cost confirmation
    • Power of attorney, notarized (non-diplomats)
    • Import letter (from accredited organizations) (diplomats)
    • Copy of diplomatic card (diplomats)
    • Weapons of all kinds
    • Pornography
    • Narcotics
    • Toxic and radioactive materials
    • All in-bound non-diplomatic shipments are subject to the payment of Customs fees depending on the value of the goods and Customs value added tax (VAT) of 18% of the costs, insurance, and freight value.
    • The detailed inventory should include a detailed description for each item, the total number of pieces, the Customs value for each item, the total value, which should align with the value declared on the pro-forma invoice.
    • The owner of the goods’ organization identified on the air waybill must be registered in Georgia.
    • An incomplete or missing detailed inventory list will result in an intensive inspection and evaluation of every item in a shipment; this process will result in delays in Customs clearance, resulting in fees and VAT.
    Germany
    • Copy of passport
    • Copy of visa
    • Bill of lading (BL) / air waybill (AWB)
    • Packing list in German or English
    • Customs declaration / signed letter by owner of the goods
    • Customs registration form 0350
    • Letter of employment or botschaftsbescheinigung (returning citizens)
    • Anmeldebestaetigung (registration)
    • Diplomatic entry form 0349 (diplomats)
    • Certificate from the diplomatic organization in Germany (diplomats)
    • Drugs and narcotics
    • Explosives
    • Ammunition
    • Dried plants
    • Pornographic materials
    • Certain types of meat
    • Radioactive materials
    • Any protected animal or species (ivory, snakeskin, leopard fur, etc.)
    • Items of historical significance (pre-Columbian items, etc.)
    • Effective processing of the Customs declaration can only commence once the goods are in the European Union and have been presented at the Customs office.
      • Products imported into the European Customs Union are subject to duties only when and where the product first enters the European Union (e.g., Germany).
    • The Customs declaration should be provided by the local agent in Germany.
    • A letter signed by the owner of the goods certifying that the following taxable high value goods have not been included in the shipment:
      • Firearms
      • Alcohol
      • Tobacco
      • Cigarettes
      • Tea
      • Coffee
    • Customs registration form 0350 stating goods will not be sold for 12 months.
    • Letter of employment must state the term of employment will be for a minimum of 12 months and that the owner of the goods lived abroad for at least 12 months (will be issued by forwarding agent in Germany).
    • Anmeldebestaetigung can be obtained from the appropriate German town hal confirming registration of new residency in Germany (not older than 3 months).
      • Effective 1st November, 2015, the owner of the goods is required to obtain a confirmation letter, called "Wohngeberbescheinigung" from their future landlord in order to get a registration, "Anmeldebestaetigung".
      • The confirmation letter, "Wohngeberbescheinigung" must confirm that the owner of the goods will live at the address mentioned.
    • Shipment must arrive in Germany within 12 months after registration in Germany.
    • Botschaftsbescheinigung from the German Embassy or Consulate at origin.
      • This document serves to confirm the period of time abroad (returning citizens).
    • Proof of registration may not be older than 3 months.
    • All goods for duty-free importation, such as household goods and personal effects must have been in the owner of the goods' possession for at least 6 months in the origin country.
    • Duty-free entry for foreign diplomats is permitted if a bilateral agreement exists with the origin country.
    Greece
    • Copy of passport
    • Copy of packing list
    • Original bill of lading (OBL) – or copy if express release / Convention Marchandises Routiers (CMR) / air waybill (AWB)
    • Original T2L form (page 4), if applicable
    • Certificate of repatriation (persons entering from non-EU countries requesting duty-free entry)
    • Authorization form / declaration form
    • EORI application / declaration form
    • Owner of the goods’ value added tax (VAT) ID number
    • Residence permit issued by Greek authorities (foreigners)
    • Copy of diplomatic passport (diplomats)
    • Diplomatic franchise (diplomats)
    • T1 form (diplomats)
    • Drugs
    • Tobacco products
    • Alcohol (12 bottles)
    • Cigarettes (3 cartons)
    • Explosive materials
    • Live plants
    • Stuffed animals
    • Guns
    • Copy of passport for each family member entering with the owner of the goods (persons entering from non-European Union countries (EU) must present an original passport issued within the 2 years preceding entry; otherwise, the previous passport must also be presented)
    • Owner of the goods’ value added tax (VAT) ID number obtained at a Greek tax office closest to new residence [persons entering from non-EU countries requesting duty-free entry]
    • EORI application / declaration forms are only required by owners of the goods moving from a non-EU country.
    • Shipments arriving from non-EU countries have three options for Customs clearance: duty-free entry, the payment of duties and taxes, or diplomatic shipment.
    • The owner of the goods must have lived abroad for a period of 2 years preceding entry and cannot have any financial ties during this time period in Greece; proof of residency may be required, such as utility bills, tax forms, rental receipts, etc. (entering from non-EU countries requesting duty-free entry).
    • Owners of the goods from non-EU countries who qualify for duty-free entry should contact the Greek Embassy or Consulate in the country of origin prior to departure.
    • The owner of the goods must be present for Customs clearance at the port of Piraeus.
    • An authorization form and an affidavit form may be required by agent; contact agent for details.
    Guadeloupe
    • Packing list
    • Copy of valid passport
    • Original bill of lading (no express / release accepted) / air waybill (AWB)
    • Original inventory in French, dated, valued and signed by the owner of the goods
    • Electrical, hi-fi appliances and computer equipment have to be declared
    • Firearms / ammunitions are submitted to authorization from territorial administration
    • Unlawful drugs
    • To be exempted from taxes the owner of the goods will have to provide the following documents:
      • Certificate of change of residence or certificate of transfer (soldiers, civil servants)
      • Non-sale certificate
      • Letter of attorney for Customs clearance
    • For Saint Bathelemy: taxes to apply on valued inventory + freight invoice at 6%
    • Without these documents the owner of the goods will have to pay the following taxes:
      • V.A.T. + Octroi de Mer + Customs rights
    Guam
    • Copy of passport (signature and picture page)
    • Form CF-3299
    • Supplemental declaration (required by most ports)
    • Detailed inventory in English, signed by the owner of the goods
    • Copy of visa (if non-US citizen / permanent resident) / copy of permanent resident card
    • I-94 stamp / card
    • Letter of employment
    • Original of bill of lading (OBL) / copy of telex release / air waybill (AWB)
    • Form DS-1504 (diplomats)
    • A-1 visa (diplomats)
    • Importers security filing (ISF)
    • Ammunition
    • Food items including dried food, spices, perishables, meats, liquids, etc.
    • Narcotics, dangerous drugs and drug paraphernalia
    • Illegal drugs
    • Pornographic materials
    • Cuban cigars and flavored cigarettes, including cloves
    • Explosives, including fireworks and other hazardous articles
    • Blank tapes and CDs from Iran
    • Absinthe
    • Counterfeit items or items inappropriately using a federally registered trademark
    • Endangered species, objects made from them and artifacts
    • Products made from dog and cat fur
    • Haitian animal hide drums
    • Toxic and poisonous substances
    • Rooted plants, flowers, soil and promulgate materials
    • The owner of the goods does not need to be present for Customs clearance.
    • Some ports require passports for all family members listed on the 3299.
    • Do not indicate packed by owner (PBO) or miscellaneous descriptions on the detailed inventory.
    • The I-94 is an arrival stamp / card in the passport of all foreigners that indicates the length of time they have been admitted into the USA (some ports require a copy of the card).
    • All accompanied baggage and containers are subject to inspection by Customs officials upon arrival.
    • All foreign diplomats (A-1 visa types) are required to be processed via the Department of State on a DS-1504 form, which is submitted to the Department of State by the Consulate / embassy of the diplomat at least 10 days prior to arrival of the shipment.
    • Brokers are not allowed to clear Customs on CF-3299 entries for foreign diplomats holding an A-1 visa.
    • The owner of the goods will be charged 4% of the value of the household goods or a vehicle included in the shipment plus the cost of the ocean freight if owned for less than 90 days.
    • If Customs holds any shipment for a physical exam prior to a full release, a fee of USD 75.00 per hour for loose loaded shipments or USD 50.00 per crate for liftvan loaded shipments will be assessed and billed accordingly.
    • For duty-free clearance, the household goods must have been used at least 12 months in the foreign household prior to shipment from the origin country.
    • The owner of the goods must hold the proper long-term visa (non-B1 / B2 visitor’s visa) to import household goods duty free.
      • The owner of the goods can only import personal effects, e.g., clothing, camping gear, toiletries, etc. on a short-term visitor’s visa.
    • It is important for agents in the origin country to make sure the ISF is timely filed prior to the sailing of the vessel from the last foreign port for all ocean shipments to avoid penalties.
    • Customs and other government agencies can require a variety of different types of examinations that result in costs from USD 200-1700 or more on a full container load (FCL) shipment.
    • Most household items used less than 12 months will require duty to be paid.
      • It is important for the owner of the goods to list those items in detail on the back side of the Customs Form 3299.
      • The owner of the goods should list the item, quantity, what material it is made out of, the value paid for the items in U.S. dollars, and the country of origin of the items.
    Guatemala
    • Original passport with entry stamp (and 1 copy of complete passport)
    • Original bill of lading (OBL) / air waybill (AWB) - 2 originals of each
    • Original packing list in English or Spanish
    • Delivery and billing instruction including insurance information
    • Tributary Identification Number (NIT) card / RTU (Guatemalans, expatriates)
    • Copy of duty free exemption (diplomats)
    • Drugs
    • Pornographic materials
    • Original bill of lading must be valued
    • Antiques, artifacts, carpets, and paintings are permitted if declared as part of the household goods shipment in reasonable quantities and indicated on the packing list.
    • The Tributary Identification Number (NIT) is a personal identification number the owner of the goods must obtain from the Finance Ministry in Guatemala or Superintendencia de Administration Tributaria (SAT).
      • An alternative to the NIT card is the RTU. The RTU is still the tax ID the difference is that the RTU is two sheets of paper that show the date the tax ID was actualized and printed.
    • Owners of the goods are required to obtain an application form for the Tributary Identification Number (NIT); if no personal address in Guatemala, an employer address may be used (Guatemalans, expatriates).
    • It can take from 1 hour to 1 day to receive the Tributary Identification Number (NIT) card number.
    • A copy of the passport and the Tributary Identification Number (NIT) card are needed for Customs clearance.
    • The address on the Tributary Identification Number (NIT) card must match the name used on the original bill of lading (OBL) / air waybill (AWB) or cargo manifest, or the shipment cannot be cleared.
    Guyana
    • Copy of passport
    • Packing list
    • Original bill of lading (OBL) - no express release accepted / air waybill (AWB)
    • Original inventory in French dated, valued, and signed by the owner of the goods
    • Certificate of change of residence / certificate of transfer
    • Proof of residence in French Guyana (electricity bill, signed lease, etc.) less than 3 months old
    • Non-sale certificate
    • Certificate of property
    • Unlawful drugs
    • Knives and dangerous weapons
    • Counterfeit goods
    • Pornographic materials
    • Without a certificate of change of residence or certificate of transfer, the owner of the goods will have to pay the ‘Octroi de Mer’ (between 12% and 22% of the CAF value).
    Haiti
    • Passport
    • Original bill of lading (OBL) / airway bill (AWB)
    • Packing list in English or French
    • Listing of imported items with estimated value
    • Document acknowledging diplomat status / passport / Carte du Protocole from the Ministry of Foreign Affairs (diplomats)
    • Correspondence from the Haitian Consulate certifying that the consignee is a returning citizen
    • Copy of Haitian ID (Matricule Fiscale) (returning citizen)
    • Firearms (other than sporting guns)
    • Shipments for diplomats and returning citizens are exempt from taxes.
    • Duties generally apply to non - citizens entering Haiti for purposes of employment, especially if there are new items contained in the shipment.
    Honduras
    • Copy of passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Packing list in Spanish, typed
    • Detailed inventory, valued
    • Franchise or dispensa (for duty-free entry)
    • Registro tributario nacional (RTN)
    • Owner of the goods’ contact details (name, local contact person, delivery address, telephone number, etc.)
    • Proof of ownership for antiques, artifacts, etc., if applicable
    • Certificate of antiquity, if applicable
    • Food (only canned food can be imported in small quantities and are subject to duties and taxes)
    • Narcotics, medicine and drugs
    • Weapons and ammunition
    • Plants
    • Pornographic materials
    • Statements such as "kitchen items", "office items" cannot be indicated on the packing list as it is mandatory to specify the name of the items in order to enter data into the Custom´s system.
    • The valued inventory is for Customs purposes only and is based on the packing list using a depreciated value, not high insurance or replacement values.
    • Diplomats or international organization officials must request the franchise / dispensa through a local organization from the Ministry of Foreign Affairs prior to shipment arrival.
      • This process takes approximately 1 month.
    • Returning Honduran citizens and retirees may obtain the franchise through a lawyer prior to arrival of the shipment, which takes approximately 1 month.
      • Special franchises are given to returning citizens after 12 months abroad and to foreigners that apply for a retiree residence in Honduras; this process takes approximately 4-6 months.
      • Proof of retiree status is required from the government of the origin country that the transferee will have income exceeding USD1,500.00 per month.
    • The RTN may be obtained at the Dirección Ejecutiva de Ingresos (DEI) after entry.
      • This process takes approximately 24 hours.
    • Antiques, artifacts, carpets and paintings are permitted for import if part of the household goods shipment, in reasonable quantities, and declared; ownership documents are required.
    Hong Kong
    • Copy of passport (identification pages only)
    • Original bill of lading (OBL) / air waybill (AWB)
    • Detailed inventory
    • Owner of the goods’ full contact details in Hong Kong (address, telephone, fax number, email address, etc.)
    • Illegal drugs
    • Firearms, explosives and ammunition (permission required)
    • Knives and deadly weapons
    • Controlled chemicals
    • Pets and animals (permission required)
    • Meat and poultry
    • Rough diamonds
    • Counterfeit goods
    • Pornographic material
    • All household goods and personal effects can be imported free of duty.
    Hungary
    • Copy of passport
    • Packing list
    • Bill of lading (BL) / express release  / air waybill (AWB)
    • Resident permit / work permit / registration card / Hungarian ID
    • Detailed inventory in English, dated, valued, signed by the owner of the goods
    • Proof of living abroad a minimum of 1 year outside the European Union (company confirmation, utility bills, etc.)
    • Bank guarantee, if applicable
    • Unlawful drugs
    • Narcotics
    • Pornography
    • Explosive materials
    • Imported items cannot be sold or leased.
    • The shipment of used goods is duty free for non - citizens with a valid resident permit.
    • If the resident permit is valid for less than 1 year, a bank guarantee is required for the amount of the duty and other applicable shipment costs.
    Iceland
    • Copy of passport
    • Detailed inventory, dated, and signed by owner of the goods
    • Original bill of lading (OBL) / air waybill (AWB)
    • Duty exemption registration (if applicable)
    • Paints, polishes, and cleaning solvents
    • Drugs and narcotics
    • Natural plants
    • Food items
    • Chewing tobacco and finely powdered snuff
    • Explosives
    • Used household goods may be imported duty free if owned for longer than 12 months abroad, the owner of the goods is moving their principal residence to Iceland, and items arrive within 6 months from the owner of the goods’ arrival date.
    • The shipment must be imported within 12 months of the date of a transfer of residence.
    • If a second shipment is anticipated, it must be stated at the time of the first importation.
    • A delivery address must be known at the time of Customs clearance.
    India
    • Original passport (copy of Passport duly certified is accepted for diplomats)
    • Valued list of articles with date of purchase
    • Baggage customs declaration signed by owner of the goods
    • Packing list
    • List of electronic items
    • Authority letters (diplomats / non-diplomats, refer to agents for more information)
    • Duty-free exemption certificate issued by diplomatic organization in India
    • Original bill of lading (OBL) / sea waybill / copy of air waybill (AWB)
    • Original residence permit (foreigners)
    • Valid visa / PIO card for foreign nationals
    • Employment letter / transfer letter / assignment letters
    • Beef and beef products
    • Narcotics, non-branded drugs and psychotropic substances
    • Obscene literature, photographs or films
    • Politically subversive literature
    • The packing list must be stamped by the Consulate / the Embassy for diplomatic shipments.
    • The owner of the goods must be present for Customs clearance.
    • All shipments are subject to Customs examination unless a diplomatic shipment.
    • All containers (except diplomat) are offloaded at the point of entry (POE) / (TOE) and reloaded into vans.
    • Foreign nationals must possess a visa valid for 1 year.
    • Indian nationals must have lived abroad for at least 2 years preceding transfer to India and intend to reside in India for a period of at least 1 year.
      • Owner of the goods must have not must not have visited India for more than 180 days in the preceding 2 years.
    • Air shipments must be dispatched from the origin airport within 15 days after the arrival of the owner of the goods in India.
    • Sea shipments must be dispatched from the origin seaport within 1 month after the arrival of the owner of the goods in India.
    • Shipments may arrive at the India airport / seaport 2 months prior to arrival of the owner of the goods; however, the shipment will be subject to demurrage or detention as applicable.
    • Electronic items should be loaded in the front (opening side) of the container or lift-van
    • A list of electronic items should be provided on a separate sheet.
    Indonesia
    • Original passport
    • Original packing list stamped by the Indonesian Embassy at origin
    • Original inventory
    • Original bill of lading (OBL) / air waybill (AWB)
    • Boarding pass
    • Original work permit (IMTA)
    • Original residence permit (KITAS)
    • Letter of employment from company at origin
    • Original letter from Indonesian Embassy or Consulate at origin (returning citizens)
    • Original ID card / KTP (returning citizens)
    • Copy ITAS online
    • Copy ID card (diplomat)
    • Copy visa (diplomat)
    • Diplomat passport
    • Original letter of approval from the Indonesian Ministry of Foreign Affairs – PP8 (Diplomats)
    • Original letter of approval from the Indonesian Ministry of State Secretariat – PP19 (Semi-Diplomats)
    • Buddha head statue made of stone is strictly prohibited
    • Alcohol
    • Firearms and ammunitions, explosives gas, gasoline
    • Motor bikes/motorized scooters, vehicle spare parts
    • Pornography
    • Politically sensitive material
    • Protected species under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
    • For foreign citizens, documents must be valid a minimum of 12 months before arrival of shipment.
    • Household goods and personal effects can be imported duty free for returning Indonesian citizens who worked or studied abroad for at least 12 months.
    • For air and sea shipments, the air shipment must arrive first; only one importation of each type is permitted.
      • Sea shipments must arrive within 3 months after the owner of the goods’ arrival date in Indonesia.
      • Sea shipments take approximately 10-12 business days if a full container load (FCL) or 12-15 business days if a less than container load (LCL) after port arrival for delivery to Jakarta.
      • Air shipments must arrive within 14 days after the owner of the goods’ arrival date in Indonesia.
      • Air shipments take approximately 5-8 business days for delivery after receipt of the necessary documents from the client.
    • For returning Indonesian nationals, the letter of employment must state that the owner of the goods lived abroad for a minimum of 12 months.
    • Diplomatic shipments are free of import duty and tax.
    • All shipments should be sent to POE Jakarta to avoid complications, intensive examinations, and delays with Customs.
    • Incomplete documentation resulting in delays may result in extra charges to include demurrage, port storage, and Customs penalties.
    • All shipments are physically inspected by Customs, excluding diplomatic shipments.
    Iran
    • Original passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Packing list
    • Original work permit
    • Work visa (foreigners)
    • Resident permit (foreigners with a work visa)
    • Exemption letter from the Ministry of Foreign Affairs (foreign diplomats)
    • Firearms and ammunition
    • Alcoholic beverages, including wine and beer
    • Pork
    • Narcotics
    • Pornographic materials (magazines, films, videocassettes, DVDs, etc.)
    • All goods must be used and within a reasonable quantity for duty-free import.
    • New items are subject to duties and commercial taxes and potential re-exportation, as determined by Customs authorities.
    • Foreign diplomats may import and re-export household goods and personal effects free of duties.
    • Foreign diplomats are not required to be present for Customs clearance.
    • Diplomatic goods must be carried in bond to Tehran West Customs for final Customs clearance (diplomats).
    • The embassy in Tehran will obtain the exemption papers after the physical arrival of the shipment to Tehran West Customs (diplomats).
    • Owners of the goods entering Iran for employment who hold a valid work permit and a resident permit are entitled to import used household goods duty free.
    • Foreigners entering with a work visa must be present for Customs clearance.
    • Foreigners entering with a work visa may enter using one of the following two document options:
      • Presence at Customs + original passport + original work permit
      • Notarized power of attorney + original passport + original work permit
    • Surface shipments must arrive to an Iranian port with 4 months after the owner of the goods’ arrival.
    • Air shipments must arrive to an Iranian airport within 3 months after the owner of the goods’ arrival.
    • A person or family who has resided abroad for a period of 12 months (the last 6 consecutive months) can import a reasonable amount of used household and personal effects duty free (returning citizens).
    • The owner of the goods must be present at Customs clearance (returning citizens).
    • For Customs clearance, returning citizens must present an Iranian passport, proof of residency abroad for a minimum of 12 months, 6 of which must be continuous without travel to Iran prior to entry.
    • After entering Iran, the owner of the goods’ domicile in the passport should be changed to Iran (returning citizens).
    • The shipment must arrive within 2 months after the owner of the goods’ arrival in Iran (returning citizens).
    • Any importer must be registered in the Iranian web-based system for customs clearance. The importer must go to Iran customs, register, and get the username/password for doing customs clearances.
    Iraq
    • Copy of passport
    • Copy of bill of lading (OBL) / air waybill (AWB)
    • Packing list
    • Pro-forma invoice
    • Weapons
    • Drugs
    • Pornographic materials
    • Tactical gearwww.moveonerelo.com
    • Products of taxidermy (stuffed animals)
    • For shipments to Erbil, an authorization letter from the owner of the goods is required.
    • Duties and taxes must be paid, which are approximately 8-10% of the declared Customs value based on the pro-forma invoice (returning citizens).
    • Diplomats can receive a diplomatic exemption if the country has an embassy in Iraq.
    Note:  Customs regulations may differ between cities.  It is important to contact the destination agent for specific information prior to importation.
    Ireland
    • Copy of passport
    • Packing list
    • Transfer of residency (TOR) - PPS declaration document
    • Express release / air waybill (AWB)
    • Documentary evidence of residence abroad for at least 12 months
    • Two original copies of utility bills. (Electricity bill and a bank statement will do. Must not be older than 12 months).
    • Proof of residence in Ireland (2 forms)
    • Copy of property lease, rental agreement, or purchase in Ireland
    • Resident / work permit / letter of employment
    • Travel itinerary returning to Ireland / copy of flight confirmation / copy of boarding pass
    • Letter from the Irish Department of Foreign Affairs Protocol Section
    • Narcotics
    • Drugs
    • Explosives
    • Pornography
    • Firearms
    • Meat products
    • Live plants
    • Endangered species and any products or parts thereof as outlined by CITES (authorization from CITES is required)
    • All goods should be in the ownership of the owner of the goods for at least 12 months prior to import.
    • Required documents must be received by the agent prior to the arrival of the shipment to minimize any port charges.
    • Owner of the goods does not need to be present for Customs clearance.
    • Owner of the goods should arrive in the country prior to the arrival of the shipment.
    • Used household goods may be allowed entry on a duty and tax free basis once the TOR has been verified.
    • Imports not deemed qualified as part of a TOR shipment will be subject to duty (6% to 13%) and value added tax (VAT) of approximately 23%.
    • If they do not have a European Union country passport they must provide a copy of their Irish entry authorisation visa.  
    • Letter from the Irish Department of Foreign Affairs Protocol Section authorizing release of the consignment from the port (diplomats).
      • Needs to be confirmed ahead of arriving into port as Ireland only extends the same privileges it receives in the country of origin.
    Israel
    • Valid passport, including photo page, entry stamp and spouse’s passport, if applicable (Israeli citizens)
    • Express release bill of lading (OBL) / air waybill (AWB)
    • Packing list in English
    • Proof of residence in Israel
    • Residence visa
    • Invoices for new items
    • Rental contract / lease agreement (1-year minimum)
    • Israeli customs forms (MB130 & MB165)
    • New immigrant booklet “Teudat Oleh”
    • EUR-1 / certificate of origin for items less than 12 months old
    • Letter of employment (B-1 visa holders only)
    • Bank guarantee / bank deposit (B-1 & A-3 visa holders only)
      • Customs bond if no bank guarantee is provided.
    • A-3 status page in passport (religious individuals: ministers, priests, theological students, etc.)
    • Israeli identity card (single persons)
    • Divorce papers (divorced persons)
    • Death certificate (widows / widowers)
    • Diplomatic passport (diplomats)
    • Tax exemption franchise (diplomats)
    • Diplomatic ID card (diplomats)
    • Weapons and ammunitions
    • Dangerous chemicals
    • Explosives
    • Drugs
    • Gas BBQ / Grill (of any kind)
    • Electric bicycle / scooter / moped (of any kind)
    • Food (2 kg)
    • Wine / alcohol (2 L)
    • Biological commodity (seeds, plants, raw wood, etc.)
    • Only items for personal use are permitted for import.
    • The valued inventory should be in Hebrew, and should include values of all items, giving make, serial number and appliance manufacturer’s name, whether used or new and sizes for all fabric items (provided by D/A).
    • Duty-free entry for household goods and personal effects (if applicable).
      • The number of duty-free shipments is limited to three (3) for new immigrants only.
    • New immigrants are entitled to the tax-free importation of household effects as well as personal effects.
      • In order to utilize this privilege, the owner of the goods must present the immigration booklet (Teudat Oleh).
    • In general, Israeli citizens who have lived abroad for less than 2 years do not qualify for a tax exemption for the shipment.
      • The shipment will be taxed by Israeli Customs based on its tariff (Customs duties plus valued added tax (VAT) charged on the value plus sales tax).
    • Returning Israelis living abroad more than 2 years can only import household goods and personal effects tax free once Customs has stamped the passport “returning Israeli.”
      • These items, if imported without the stamp, will be taxed by Israeli Customs according to Customs tariff.
    • Israeli citizens who have lived abroad for more than 2 years are considered a returning citizen so long as during the 2 years they did not spend more than 4 months in Israel in each year of their absence.
    • If the owner of the goods did a formal export when leaving Israel (e.g., via a certified international mover or freight forwarder) and the original export documents are found in that company's archives, then all items on the export list matching the import list can be imported tax free (Israelis living abroad for less than 2 years).
    • Only one of each type of electrical appliance is permitted.
      • Once Israeli Customs stamps the passport with “returning Israeli,” the owner of the goods may import one of each item for household goods / personal effects, and appliances tax free.
        • Televisions and computers are allowed to import up to 2 for each device.
        • Applicable for returning citizens and new immigrants only.
    • Carpets, communications equipment, sporting equipment and outdoor furniture are subject to partial or full duties, depending on the item.
    • The import of a car and professional tools will not be calculated within the framework of the three duty-free shipments permitted.
    • The date of arrival is the date of first entry into Israel as marked in the “Teudat Oleh” booklet issued upon arrival.
    • Household goods and personal effects for new immigrants must arrive at the port of entry (POE) within 3 years from the date of arrival.
    • Household goods and personal effects for returning citizens must arrive at the port of entry (POE) within 9 months from the date of arrival.
    • Religious individuals / A-3 visa holders must pay a bank guarantee / bank deposit, which will be released or paid back once leaving Israel and exporting the household goods.
    • New immigrants must surrender their original passport along with a copy of new immigration booklet to Israeli Customs during the clearance process.
    • All goods imported by tourists (B-2) are subject to Customs duties.
    • Owner of the goods’ or the employer of the owner of the goods will have to raise a bank guarantee in the amount of duties levied by Israeli Customs to clear the shipment without paying taxes.
      • This guarantee will have to be renewed every 12 months and can be revoked only when the goods are exported out of Israel (foreign workers / B-1 visa holders).
      • The bank guarantee has to be adjacent to the Israeli Price Index.
      • Once the owner of the goods departs from Israel, goods need to be re-exported.
      • Owner of the goods cannot sell goods with value (furniture, appliances, etc.) in Israel.
    • Diplomats are entitled to a tax-free importation of personal effects, once a tax exemption franchise is obtained by the diplomatic organization (e.g., embassy, consulate or organization) in which the diplomat is physically serving.
    • The diplomatic ID card can be obtained at the diplomatic department at the Israeli Ministry of Foreign Affairs in Jerusalem.
      • Once obtained, a tax exemption franchise from Customs can be obtained by presenting the OBL, packing list and Customs forms.
      • Once the original tax exemption papers are received by the destination agent, the shipment can be cleared tax free.
    • The tax exemption franchise applies to Israeli Customs duties and taxes only, and does not cover other port-related charges like NVOCC handling charges, cargo terminal charges and wharfage fees.
    Italy
    • Copy of passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Copy of tax code number / Codice Fiscale from the Agenzia delle Entrate
    • Packing list in English or Italian
    • Diplomatic franchise / telepresso addressed to the Italian Ministry of Foreign Affairs, issued by the owner of the goods’ diplomatic organization (Diplomats)
    • Customs Dichiarazione Sostitutiva di Certificazione, completed and signed by owner of the goods
    • Detailed inventory signed by owner of the goods, stamped and signed by Italian Consulate / Embassy at origin and attached to the Dichiarazione Consolare di Rimpatrio (citizens, EU nationals)
    • Permit to stay released by the Questura Police Office (non-Diplomats)
    • Copy of residence certificate / receipt from Italian City Hall stating the owner of the goods has requested residence registration (non-Diplomats)
    • Original consular declaration / Dichiarazione Consolare di Rimpatrio released by the Italian Consulate / Embassy (Italian citizen)
    • Tobacco (in any form)
    • Spirits and wine
    • Food items  
    • Cigarettes and cigars
    • Animal skins
    • Non-prescribed medicines and drugs
    • Cordless electronics, including walkie-talkies
    • The Dichiarazione Sostitutiva di Certificazione must include the following information:
      • Number of family members
      • City of nationality
      • Country of origin from which the owner of the goods is transferring residence
      • Date of establishing residency in Italy
    • The Consular Declaration / Dichiarazione Consolare di Rimpatrio must include the following information:
      • Period of time the owner of the goods was a resident abroad (must be a minimum of 12 months)
      • Names of family members and the date of the owner of the goods’ definitive return to Italy
      • Packing list
    • The authorization to import new furniture must be obtained for clearing Customs by paying duties and value added tax (VAT).
    • For new furniture, duties are subject to change depending on the material of the furniture.
    • VAT is 22% on the CIF value of the shipment.
    • The owner of the goods has 6 months from the date of establishing residency in Italy to import the household goods shipment duty and tax free (non-Diplomat / national citizens of a non-EU Country).
    • The owner of the goods has 1 year from the date of departure from the origin country to import the household goods shipment duty and tax free (citizens / EU nations).
    • Diplomats can apply for the entry permit / franchise issued by the Ministry of Foreign Affairs only after they have started working for the diplomatic organization in Italy.
      • In order to avoid extra fees at the port / airport, transportation should be put on hold until given the green light by the destination agent in Italy.
    • It is strongly recommended that Italian citizens obtain a consular certificate as soon as possible to expedite the Customs process (citizens / EU nationals).
    • A detailed list including an accurate description of art pieces and antiques is required.  
    • A legalization of the list from the Italian Consulate at origin is advisable.   
    Ivory Coast
    • Copy of passport entry stamp in Ivory Coast
    • Packing list in French
    • Original detailed and valued inventory in French, dated, and signed by the owner of the goods
    • Original bill of lading (OBL) / air waybill (AWB).
    • Bordereau de suivi de cargaison / cargo tracking  note
    • Diplomatic card issued by the Ministry of Foreign Affairs in Ivory Coast
    • Diplomatic franchise (exemption certificate)
    • Original move certificate delivered at origin by city or consulate in the country of departure
    • Copy of residency card / work permit
    • Letter of employment in Ivory Coast (in French) certifying starting date and position
    • Certificate of filiation / etat de filiation (document from the owner of the goods giving details on: parents, name, date of birth, and address)
    • Illegal drugs
    • Pornographic materials
    • Plants and plant materials
    • Soil
    • Fertilizers
    • Counterfeit items
    • Subversive materials
    • Import taxes apply on HHG items at 1% CIF value + EUR 30 per shipment for non-diplomats.
    • If telex/express release expect additional release fees (+/- USD 100)
    • Diplomats still pay minimum tax EUR 30 per shipment (double if HHG & POV)
    • Diplomatic franchise must be applied for by the diplomatic organization employing the owner of the goods.
      • Process usually takes 2-3 weeks.
      • OBL and diplomatic card are necessary for this process.
      • The franchise is issued by the MFA and needs to be endorsed by Customs head office before being handed over.
    • Owner of the goods must register with Internal Revenue Services, which takes approximately 3 days to provide with a tax identification number used only for importation of HHG.
    • Tax payer identification numbers are not required for diplomats as long as their embassy/organization has a permanent one.
    • Non-diplomatic sea shipments are subject to Customs scanner and inspection.
      • Additional fees than expected (approx USD 500/TEU).  
    • Electrical items will be considered new if invoices are not provided.
    • Import duties and taxes apply to new items at approximately 44% CIF value.
    • Sea shipments take within 7-15 business days to arrive providing all requested documents have been submitted prior to shipment arrival.
    • Air shipments take within 5-10 business days to arrive providing all requested documents have been submitted prior to shipment arrival.
    Jamaica
    • Copy of passport (data page and landing stamp) (2 copies)
    • Work permit or residence permit if not a Jamaican citizen
    • Unconditional stamp if Jamaican and arriving on foreign passport
    • Tax compliance certificate for import of auto / commercial goods
    • Tax registration number
    • Inventory / packing list
    • Unaccompanied baggage declaration form (C.27) provided at the airport upon arrival in Jamaica or at Customs interview
    • Letter of employment
    • Returning residents must also provide the following documents:
      • Customs declaration form (C.5) provided to the Customs officer at the time of arrival
      • Letternotarized by a J.P. confirming place of residence if staying with a friend or relative or a copy of rental / lease agreement, etc.
      • Documents proving customer has lived outside of Jamaica for more than 3 years
      • Document stating Customer’s intention to re-establish permanent residence in Jamaica
      • Letter of separation from employer at origin (foreigners)
      • Tax returns for the last 3 years (foreigners)
      • Pay stubs, W2, P45 (foreigners)
      • Invoices or bills from residence abroad (foreigners)
      • Copy of retirement papers / pension advice, P60 (foreigners)
      • Evidence of the disposal of property owned (foreigners)
      • Copy of sale of agreement / purchase agreement (foreigners)
      • Evidence of property acquired (returning citizens)
      • Copy of utility bill, such as electric bill, water bill, etc. (returning citizens)
    • Tax receipt (returning citizens)
    • Lease agreement (returning citizens)
    • Evidence of employment (returning citizens)
    • Letter from institution attended (returning students)
    • Copy of 1-20 ID (returning students)
    • Copy of transcript (returning students)
    • Original bill of lading (OBL) / air waybill (AWB)
    • New items (dutiable if less than 6 months old for non-returning residents and invoices must be provided)
    • Firearms and ammunition (except where prior permission has been obtained from the Commissioner of Police and Trade Administrator) and drugs.
    • The owner of the goods must be in Jamaica during Customs clearance.
    • Returning residents may import one new appliance or electronic equipment / computer, used household goods and tools of trade duty-free.
    • Duty charges are determined after the examination of goods by Customs at the stripping station and are based on the CIF value.
      • They are generally between 5% to 40% plus taxes of approximately 23.8% compounded, depending on the item assessed.
    • Electrical and electronics equipment may not be compatible with the Jamaica electrical system 220 / 110V 50 cycle.
    Japan
    • Original Customs declaration form C5360
    • Copy of passport
    • Detailed packing list / inventory in English or Japanese
    • Ocean bill of lading (OBL) /air waybill (AWB)
    • Keys / combinations to any locked baggage
    • Opium, ether, narcotic drugs and utensils for opium smoking, and stimulants (including Vicks Inhalers and Sudafed)
    • Psychotropic substances (excluding those designated by an ordinance of the Ministry of Health and Welfare)
    • Counterfeit, altered, or imitated articles of coins, paper money, banknotes, or securities
    • Books, drawings, carvings, and any other article which injures public security or morals (obscene or immoral materials, pornography, etc.)
    • Articles which infringe upon rights in patents, utility-models, designs, trademarks, copyrights, neighboring rights, or layout design of integrated circuits
    • Firearms (pistols, rifles, machine guns, etc.) and ammunition (bullets) thereof, and parts of firearms
    • Weapons (swords, daggers, bows and arrows, etc. with blades more than 15 centimeters in length prohibited)
    • The owner of the goods must be present in Japan prior to the Customs clearance.
    • The air shipment packing list requires a detailed value of the items.
    • Household goods and personal effects must be cleared within 6 months of the date of entry on the Customs declaration form C5360.
    • Two Customs declaration forms must be completed in duplicate for unaccompanied articles.
      • Both forms must be submitted to the officials at the accompanied baggage inspection area upon arrival in Japan.
      • One is used as the Customs record and the duplicate will be returned with an official seal.
    • This certified duplicate is required for clearance of the unaccompanied articles and shipments.
    • In the event the declaration form is not completed and certified by Customs officials upon entry, the shipment may be subject to duties and taxes.
    • Newly-purchased items are duty and tax free up to 200,000 in Japanese Yen / value per person, excluding an 8% consumption tax of the invoice.
    • The owner of the goods should keep receipts with English translation for new items, as duty and tax may apply.
    • Persons living in Japan for more than 1 year may import used household items and personal effects free of duties and taxes within specified timeframes.
    • Copy of passport includes all members of the family indicated on form C5360 with entry stamp, visa, photo and signature.
    • Original Customs declaration form C5360 certificated / stamped by Customs at airport of entry
    • Japanese houses and apartments are generally smaller than in Western countries.
      • Oversized furniture (e.g., couch, king size mattresses, etc.) may not fit through entrance doors, staircases, and other access areas.
    • Due to road conditions, traffic regulations /restrictions, ocean steel containers are inaccessible to an owner of the goods’ residence.
      • All shipments must be placed onto a smaller van from the container at a bonded warehouse on the day of delivery.
    Jordan
    • Copy of passport showing national identification (ID) / residence permit showing time abroad for a minimum of 12 months (returning citizens)
    • Original bill of lading (OBL) / air waybill (AWB)
    • Registration certificate (foreigners seeking exemption)
    • Packing list
    • Authorization letter
    • Tax ID No. from the local Jordanian income tax department
    • Weapons & ammunition
    • Drugs & narcotics
    • Alcohol (2L)
    • Wireless equipment (approval from the Telecommunications Regulatory Commission is required):
      • CBs
      • Walkie-talkies
    • Israeli currency
    • All video tapes, cassettes, CD’s & printed materials (subject to inspection by the Department of Media Censorship)
    • Counterfeit goods
    • Pornographic materials
    • Owner of the goods must be present at the time of clearance at Amman Customs.
    • For returning nationals:
      • Documents other than the residence permit that may prove time abroad include:
        • Original passport that carries the residency abroad
        • Original passport that carries the entry stamp in to Jordan
        • Family marriage book (married / families)
        • Lease agreement / certificate of ownership certified by the Greater Amman Municipality
    • For foreigners, if the name of the owner of the goods is on the office registration certificate at the Ministry of Trade and Commerce (usually the person is the acting manager with signature authority), then the goods are exempt from Customs duties.
      • Again, the exemption applies if the household goods and personal effects are used and not new.
      • If the owner of the goods’ name is not mentioned on the office registration certificate, but is an employee of a company, then a request from Customs, along with the shipping document and packing list requesting approval to exempt the shipment from Customs duties and taxes.
    • Diplomats must be in Jordan prior to arrival of the shipment and must register with the Ministry of Foreign Affairs through their Embassy for approval to import household goods and motor vehicles duty free.
    • A returning Jordanian is not exempted from Customs, Duties, & Taxes for shipments coming from the same country more than once, regardless of how many years have passed since he/she used his/her exemption privilege.
    Kazakhstan
    • Copy of passport
    • Detailed inventory
    • Customs declaration
    • Original bill of lading (OBL) / air waybill (AWB)
    • Letter of employment on employer letterhead (shipments above 200 kgs)
    • Pro-forma invoice (on letterhead of booking agent with the value of goods)
    • Copy of Kazakh visa (non - citizens)
    • EC-POA on employer letterhead or notarized (non - citizens)
    • Brokerage agreement (non - citizens and returning citizens)
    • Notarized copy of ID (returning citizens)
    • Foreign Affairs participant card (returning citizens)
    • Detergent
    • Stuffed animals and birds
    • Religious information or items
    • New items
    • Food items (dry, canned, spices, etc.)
    • Beverages including spirits / alcohol drinks
    • Medicines including medical kits
    • All medical appliances (thermometer, pulsometer, inhaler, or any massagers)
    • New liquids (gel, shampoo, etc.)
    • Weapons of any kind
    • Ammunition
    • Pornography
    • Narcotics / drugs
    • Toxic and radioactive materials
    • Cash
    • Jewelry, precious stones, other high value items, sets, and collections
    • Fur
    • Flammables
    • Rare animals and birds species, skins, horns
    • Books published earlier than 1961
    • Tires
    • Satellite antenna
    • Plants
    • Soil
    • Any equipment containing Freon
    • Lenses
    • Customs may inspect any non-diplomatic shipments upon arrival.
    • Do not send insurance or any other documents showing the true value of household goods and personal effects with the shipment to avoid the payment of heavy import duties.
    • All in-bound non-diplomatic shipments are subject to the payment of customs duties and taxes calculated based on the cost, insurance, and freight value of the shipment.
    • Only shipments between Russia, Belorussia, and Kazakhstan are duty free.
    • All in-bound shipments are subject to issuance of a declaration per shipment; the cost of the Customs declaration(s) will be determined during the Customs clearance process.
    • Customs clearance takes between 5 - 7 working days after permission from the National Security Committee is received.
    Kosovo
    • Copy of passport
    • Original bill of lading (OBL) / Convention Marchandises Routiers (CMR) / air waybill (AWB)
    • Packing list stating origin and creator of art items
    • Detailed valued inventory stating quantity, unit value, and total value (the value should be different from the insurance value)
    • Request for temporary import (issued from the employer in Kosovo) for Customs.
    • Letter of employment (showing the duration of stay)
    • Lease agreement / rental contract (showing address of temporary residence)
    • Bank guarantee (must be equivalent to amount of total calculated Customs duties (provided by the employer)
    • Copy of Kosovo ID (returning residents)
    • Certificate of residence  (returning residents)
    • Customs export declaration (from previous export)
    • Copy of United Nations Interim Administration Mission in Kosovo (UNMIK) ID
    • Work certificate made in Pristina by the diplomatic organization (diplomats)
    • Illegal drugs
    • Guns, ammunition and explosives
    • Pornographic materials
    • Counterfeit money and goods
    • Full duties are payable on goods identified on the Customs export declaration if bought less than 6 months prior to import.
    • All documents required for personal effects are necessary for the import of motor vehicles.
    • The owner of the goods must be present with passport at the Customs terminal for clearance.
    Kuwait
    • Copy of passport (picture and signature page)
    • Packing list
    • Delivery order from shipping line (sea freight)
    • Civil ID copy for consignee
    • Temporary import license
    • ‘Itimad towkia’ copy from local sponsor company
    • Work permit copy/ “Izanamal” (in Arabic)
    • Valid Kuwaiti residence copy (stamped in passport)
    • Company authorization letter from employer confirming employment (2 copies)
    • Original bill of lading/ express release / seaway bill / air waybill (AWB)
    • Temporary work entry visa / NOC copy (duly stamped by Kuwait Immigration upon arrival to Kuwait) (air freight)
    • Alcohol (including but not restricted to liquors, wine and beer) as well as alcohol producing kits/machinery
    • Pork products
    • “Walkie-Talkie” type radios
    • Narcotics, drugs, stimulants
    • Pornographic books, magazines and other media
    • Weapons, including antique weapons, firearms and ammunition
    • All materials and products connected with or manufactured by Israel
    • Statues, art work and literature defined as offensive to Islamic teachings and principles
    • Consignee’s presence is mandatory during inbound shipments.
    • The Kuwaiti residence copy must be a minimum of 12 months validity.
    • Temporary import license may only be obtained after the following documents from above are available at destination at least 5 days prior to arrival of the shipment in Kuwait:
      • Delivery order from shipping line
      • Packing list
      • Company authorization letter (2 copies)
      • ‘Itimad towkia’ copy from local sponsor company
      • Passport copy
      • Work permit copy
      • Valid Kuwaiti residence copy
      • Civil ID copy
    • Diplomats are permitted duty-free entry.
    • There is a 5% Customs duty applicable on all non-diplomatic sea imports.
    • Kuwaiti Customs will determine further charges depending on weight, volume, and type of HHG shipment.
    Kyrgyzstan
    • Copy of passport
    • Copy of visa
    • Original bill of lading (OBL) / air waybill (AWB)
    • Packing list
    • Valued inventory in English or Russian
    • Letter of employment
    • Letter to Customs committee
    • Photographs of each cultural item imported (2 copies each item)
    • Copy of diplomatic card (diplomats
    • Weapons of any kind
    • Pornography
    • Narcotics
    • Toxic and radioactive materials
    • All non-diplomatic shipments are subject to payment of 0.15% for Customs fees based on the costs, insurance, and freight (CIF) value of the shipment and USD 0.15 per kg for Customs duties on air and surface shipments.
    • Consumables are prohibited for temporary importation but can be imported for permanent regime.
    • Returning citizens must pay full duties and taxes.
    Laos
    • Copy of passport
    • Work visa
    • Letter of employer
    • Employer’s investment license
    • ID working card in Laos
    • Tax exemption letter, issued from Ministry of Foreign Affairs if NGO, diplomats
    • Business license (non-diplomats)
    • Original bill of lading (OBL) / air waybill (AWB)
    • Diplomatic ID card (diplomats)
    • Illegal drugs
    • Explosives
    • Chemicals and fertilizers
    • Plant and plant products
    • Pornographic materials
    • Anti-communist publications
    • A non - citizen may import used household goods and personal effects duty free if having diplomatic status or working for a registered for an non-governmental organization (NGO).
    • If the document criteria are met, only one sea and one air shipment are permitted duty free, and the owner of the goods can only import one each of any electrical appliance duty free.
    • Non - citizens employed with private companies in Laos will have to pay duty on personal effects.
    • Non - citizens not employed in Laos will have to pay duty on personal effects and depend on cargo inspection from Customs Officer
    • Returning Lao nationals who have lived abroad will have to pay duty on personal effects.
    • As sea shipments first enter Thailand before being transported in-bond to Laos, ensure that the original bill of lading shows “In-transit to Vientiane, Laos via Bangkok, Thailand”.
    Latvia
    • Copy of passport
    • Diplomatic franchise (diplomats)
    • Detailed inventory in English
    • Pro-forma invoice with values
    • Formal letter to Customs with detailed information about reasons of moving into Latvia (the first time or return, temporary move or permanent, etc.)
    • Letter of employment (foreigners)
    • Copy of employment contract (foreigners)
    • Rental agreement (foreigners) / proof of real estate ownership (returning citizens or EU citizens from outside the EU)
    • Proof of living abroad from origin shipping country of European Union (EU) for a period of at least 12 months) (returning citizens, EU citizens from outside the EU)
    • Pornographic materials
    • Narcotics and illegal drugs
    • Subversive materials
    • The shipment must arrive within 12 months of the owner of the goods’ arrival.
    • Diplomats may import household shipments duty free.
    • Returning citizens may import household shipments duty free if having lived abroad for at least 12 months.
    • Returning citizens must present a letter issued by the Repatriation Centre of Latvian Citizenship and Migration Affairs of their status and may import household shipments duty free.
    • If the owner of the goods is not a resident of Latvia, they must have a residence and work permit before arriving to Latvia.
      • If these documents are not present at the time of Customs clearance, the shipment will be delayed.
    • For shipments entering by roadway, Customs must be notified and receive documents at least 1 hour prior to shipment arrival.
    Lebanon
    • Original Lebanese Passport showing entry date into Lebanon (returning citizens)
    • Statement by the Lebanese Embassy or Consulate at the country of origin, specifying that owner has resided in the country of origin for more than 3 years and he is moving back to the home country (returning citizens)
    • Original Bill of Lading (OBL) / Air Waybill (AWB) (returning citizens, foreigners)
    • Delivery Order
    • Detailed Packing List
    • Transfer letter from employer at origin and at destination (foreigner)
    • Sales Contract / Lease Agreement attested from the local municipality (returning citizens, foreigners)
    • Employment Contract with Lebanese firm (foreigners)
    • Work Permit issued by the Lebanese Labor Office (foreigners)
    • Residence Permit issued by the Lebanese General Security Office (foreigners)
    • Visa, if applicable
    • Firearms and ammunitions
    • Drugs and narcotics
    • Ivory
    • Pornographic materials
    • Swords (including ornamental), knives
    • The shipment must arrive within 3 months of the owner’s entry date.
    • All used household goods shipments are subject to Customs duties and value added tax (VAT), unless documents for exemption are provided.
    • All diplomatic shipments are duty free.
    • Shipper and consignee should be the same name showing on the OBL / AWB.
    • The shipper must be present for Customs clearance (returning citizens, foreigners).
    • The detailed packing list must be duly authenticated by the Lebanese Embassy in the country of origin for returning citizens.
    • An exemption from duties for a returning citizens is allowed only once in a lifetime.
    • There are no exemptions on new household goods and personal effects.
    • The name of the shipper should match identically on the Passport and OBL / AWB.
    • If exemption clearing documents are not available or complete and the shipment has arrived to the Beirut sea port, the shipment can be cleared under a refundable Bank Guarantee Letter, valid for 3 months, to be withdrawn against presentation of the clearing documents required when available. The client must have a rental contract for apartment residence in Lebanon,
    • Failure to provide the documents required for Customs clearance will result in customary duties and taxes per the Customs tariff code issued by the Lebanese Customs authorities.
    • All videotapes, CDs books, records, are inspected by the General Security Office.
    • Satellite dish, receivers, fax machines and wireless telephone machines, are inspected by Ministry of Post and Telecommunications prior to delivery of shipment (it takes approximately 3-4 days).
    Lithuania
    • Passport copy
    • Original bill of lading (OBL) / airway bill (AWB)
    • Packing list
    • Pro-forma invoice
    • Convention Marchandises Routiers (CMR )
    • Firearms
    • Ammunition
    • Drugs
    • Pornographic materials
    • Live animals
    • The owner of the goods should be present at the destination and should have a valid visa.
    • The owner of the goods should be employed with a registered company.
    • Temporary import of household goods and personal effects is duty and taxes free.
      • This is valid for 12 months and can be renewed every year until the time the foreigner has finished his or her stay and is ready to re-export the shipment.
    • Permanent import of household and personal effects is subject to customs duties and taxes.
      • Additionally, a value added tax (VAT) of 20% is charged on the import.
    • Only a limited amount of foodstuff, new items, and electronics are allowed duty free.
    Luxembourg
    • Copy of passport
    • Packing list copy in French or in German
    • Bill of lading (express release) / air waybill (AWB)
    • Certificate de Franchise en Douane
    • T-Form for transit within the European Union (EU) (new furniture and goods)
    • Original purchase invoice of new furniture and goods
    • Consumption declaration (COM 4) for new furniture and goods
    • Customs declaration in French or German
    • Inventory list numbered in French or English and without any blanks (5 copies)
    • Declaration 136 F
    • Attestation from employer / “Fiche de Renseignements”
    • Inventory list in French or English (3 original, completed, and signed on every page by the owner of the goods)
    • Ammunition
    • Ivory
    • Medicines
    • Narcotics and drugs
    • Based on these documents, we will set-up the Customs declaration in French, that the owner of the goods will have to sign in original (as well as the passport copy, the packing list, and an attestation that the belongings are used).
    • If the owner of the goods cannot provide the certificate “de franchise en douane” because the owner of the goods does not have a permanent residence permit, then the owner of the goods must provide:
      • Attestation from employer telling that the employee was residing outside the European territory for these last 12 months
      • Copy of rental contract in Luxembourg
    • If the employer cannot provide the attestation from employer, then the employer needs to provide utility bills covering the last 12 months before arriving in Luxembourg.
    • If an owner of the goods cannot provide some of the documents, a deposit for temporary import formalities is available.
    • All new furniture and goods are subject to taxes duties.
    • Diplomat removals are duty-free entry IF a 136 F declaration can be provided by the diplomatic organization / Embassy in Luxembourg.
    • Removals within the EU territory are not subject to taxes duties.
    • Duty-free entry for used furniture and goods must meet the following criteria:
      • The objects have been owned and used abroad by the owner of the goods.
      • The goods will clearly show signs of use.
      • The articles were not obtained for the purpose of a duty-free import.
    • For used furniture and goods, a provisional exemption of duties will be granted by Customs pending the presentation of documents and the authorization, against a deposit of the following:
      • The import charges (approximately 3.5% of the declared value of the goods),
      • The value added tax (VAT) of 15% (based on 10% plus the declared value)
      • A sum of €200.00 to secure a correct settlement of the Customs documents.
    • The certificate of residence must be issued by the local authorities (Commune) of the new domicile in Luxembourg, showing the nationality, previous residence abroad for at least 12 months, and the date of registration of the domicile in Luxembourg, and state that the applicant has not resided previously in Luxembourg (nationals not previously living in Luxembourg).
    • For citizens residing abroad for at least 12 months with a declaration of change of domicile, a certificate of residence issued by the local authorities (Commune) of the new domicile in Luxembourg, showing the nationality, the previous residence abroad, the date of the previous de-registration of domicile on leaving Luxembourg and the date of the re-registration of domicile in Luxembourg or two certificates are required:
      • One issued by the local authorities (Commune) in the city of residence in Luxembourg, bearing the date of emigration, and the commune abroad to which the owner of the goods relocated.
      • One issued by the local authorities (Commune) in the city of the new residence.
    • For nationals or non - citizens registering for a change of residence within the previous year  or no change of residence, proof must be furnished that:
      • The stay is not the consequence of a temporary situation (travel, mission, studies) of limited duration.
      • The owner of the goods had no residence in Luxembourg throughout the entire duration of stay abroad.
    • The Certificate de Franchise en Douane must be issued by the local council of the owner of the goods residence in Luxembourg stating where you lived abroad and for how long.
    Macau
    • Copy of passport
    • Detailed inventory
    • Packing list
    • Ocean bill of lading (OBL) / airway bill (AWB), with name matching that in passport.
    • Illegal drugs
    • Knives and deadly weapons
    • Endangered species of animals and plants
    • Radioactive substances
    • Counterfeit items
    • Pornographic materials
    • All air shipments are physically inspected by Customs at the air terminal.
      • The average time for clearance after arrival is approximately 1-2 days.
    • Sea shipments arriving from within Asia will normally undergo a physical Customs inspection.
    • The average time for Customs clearance is 2-4 days for full container load shipments (FCL) and 4-6 days for less than container load (LCL) shipments.
    • Shipments arriving from other countries will not normally undergo Customs inspection and can be available for delivery within 2-3 days for FCL shipments and 3-5 days for LCL shipments.
    Macedonia
    • Copy of passport
    • Macedonian ID card (temporary acceptable)
    • Pro-forma invoice
    • Request for temporary import (issued from the employer in Macedonia for Customs)
    • Letter of employment (must show duration of stay)
    • Detailed packing list
    • Original bill of lading (OBL) / convention marchandises routiers (CMR) / air waybill (AWB)
    • Lease agreement, including address of temporary residence
    • Import permit for certain items mentioned below
    • Customs export declaration from previous export (returning residents)
    • Import protocol from Ministry of Foreign Affairs
    • Diplomatic ID card (diplomats)
    • Weapons, explosives and ammunition
    • Plant and plant products (permission is required)
    • Animals and animal products (permission is required)
    • Pornographic materials
    • Counterfeit goods
    • Tires
    • Food
    • More than 1 L alcohol for non-diplomatic shipments
    • Cigarettes, cigars, cigarillos for non-diplomatic shipments
    • An import permit from the Ministry of Environment is required for electronic items such as televisions, DVD players, and refrigerators.
    • Food items, drinks, and pharmaceuticals will generate Customs inspections and require an import permit will be required.
      • It is strongly advised that non-diplomats do not ship these items.
    • Food items must be sent separate from household goods and personal effects.
    • Import duties and taxes calculation for non-diplomatic moves:
      • Declared value of the goods + cost for transport x 25% = DUTIES
      • On this total amount (value + transport + 25% duties) +18% = VAT
      • VAT + duties = total import duties and taxes
    Malaysia
    • Passport
    • Detailed inventory in English, dated and signed by the owner of the goods
    • Copy of bill of lading (OBL) / air waybill (AWB)
    • Full contact information of the owner of the goods in Malaysia
    • Letter of employment / copy of work permit
    • Copy of Malaysian ID (returning citizens)
    • List of electrical items
    • Diplomatic exemption letter from the Ministry of Foreign Affairs (obtained by the Embassy - diplomats)
    • Narcotics (the death penalty is given for drug trafficking)
    • Non-branded drugs
    • Firearms, gas pistols, electric shock batons, stun guns (and similar weapons), ammunition and explosives (flares incorporating a barrel, etc.)
    • Indecent or obscene video cassettes, DVDs, films, books, magazines and other articles
    • Flick knives, butterfly knives and certain other offensive weapons, including some martial arts weapons
    • Counterfeit currency
    • Radio transmitters, walkie-talkies, citizen band radios, cordless telephones, etc. (an import permit is required)
    • Meat and poultry; many other animal products; check with agent
    • Plants and plant produce including trees and shrubs, potatoes and certain other vegetables, fruit, bulbs and seeds
    • Animals and birds, whether alive or dead (egg. stuffed), parts and articles derived from protected species, including furs, skins, ivory, reptile leather and goods made from them.
    • The owner of the goods must be present in the country when the goods are being imported
    • All shipments are subject to Customs examination
    • ISPM 15 fumigation is required for all wooden packaging materials at origin country prior to import.
    • All used household goods and personal effects used and owned by the owner of the goods for more than 6 months may be imported into Malaysia duty free.
    • Items less than 6 months old are subject to Customs duties and taxes.
    • Some entry ports in Malaysia may require an electrical board permit for all electrical goods.
    • The list of electrical items must include the item name, model, make, serial number and year of purchase (not required for port of entry at Port Kelang).
    • List of additional items include detailed information for books, VCDs, DVDs, CDs, etc. included in shipment
    • The diplomatic letter from the Ministry of Foreign Affairs takes approximately 7-10 business days to obtain; check with agent regarding requirements to be included in the letter.
    Malta
    • Original passport
    • Packing list
    • Letter of employment from origin
    • Valued inventory for Maltese Customs
    • Original bill of lading (OBL) / express release / air waybill (AWB)
    • Weapons
    • Firearms
    • Pornographic materials
    • Drugs
    • Live plants
    • Letter from the employer at origin must attest the following:
      • The owner of the goods has been employed outside the European Union (EU) for a period of at least 12 months.
      • It must show beginning and end dates of the employment period.
      • It must explain why the owner of the goods has been transferred to Malta.
    • Any other documents received from the Embassy or the Consulate at origin confirming that the owner of the goods has lived outside the EU for the past 12 months will be accepted.
    • Customs deposit is required by Maltese Customs.
      • The deposit will be refunded directly to the owner of the goods by Customs after approximately 12 months of living in Malta.
    • All imported items must be used.
      • If new items are found, Customs will assess duty and value added tax (VAT) charges, which must be paid prior to the release of the goods.
    • Shipment cannot be considered personal effects if goods are being returned back to Malta within12 months of outbound date.
    • Owner of the goods must be present upon shipment arrival and register at the Inland Revenue Department prior to the start of the Customs clearance process.
      • Foreigners must register at the expatriates section in Block 1.
      • Returning immigrants must register at Tax Payer Services in Block 3.
    • For all shipments originating outside the EU, deposits must be paid prior to examination of the goods.
      • Approximate deposit figures are paid to the Director General of Customs as follows:
        • € 600.00 for LCL or airfreight – deposit amount varies according to volume
        • € 1182.00 (minimum) for 20ft container
        • € 2364.00 (minimum) for 40ft container
    Martinique
    • Packing list
    • Copy of valid passport
    • Original bill of lading (no express / release accepted) / AWB
    • Original inventory in French, dated, valued, and signed by the owner of the goods
    • Certificate of change of residence, working contract
    • Non-sale certificate
    • Original Customs documents
    • Employer’s letter of transfer
    • Firearms / ammunitions are submitted to authorization from the territorial administration.
    • Alcohol limited quantity only
    • Unlawful drugs
    • Used personal effects not admitted in franchise:
      • Octroi de Mer (local tax): 7% Octroi de Mer + 2.5% additional rights, transit taxes if no presentation of the documents.
    • New Furniture (invoice is compulsory): tax: V.A.T. 8.5% + Octroi de Mer 15% + additional right 2.5% + transit dues.
    Mexico
    • Copy of passport
    • Letter to Customs
    • Contact details
    • Declaration of value
    • Original legalized inventory in Spanish (Mexican citizens / permanent resident visa holders)
    • Express bill of lading (SWB) / air waybill (AWB)
    • Proof of ownership, if applicable (for antiques and artifacts)
    • Permanent resident visa, if applicable (returning citizens)
    • Temporary resident visa, if applicable
    • Copy of RFC / CURP number (returning citizens)
    • Copy of INE/IFE card (both sides)
    • Full inventory list (returning citizens / temporary resident visa holders)
    • List of electronics (returning citizens / permanent resident visa holders / temporary resident visa holders)
    • Letter of guarantee from employer ( temporary resident visa holders)
    • Solidarity and compromise Letter (temporary resident)
    • Import permit (diplomats)
    • Diplomatic franchise from the General Customs Authority (diplomats)
    • Diplomatic carnet (diplomats)
    • Beverages including but not limited to wine, beer, spirits, etc.
    • Food items including but not limited to spices, tinned products, canned goods, etc.
    • Medicine or drugs
    • Weapons and ammunition
    • Detergents, soaps or similar objects
    • Collectable items such as pens, coins, etc.
    • Blank CDs, DVDs or tapes
    • Large quantities of similar objects because they could be considered items for sale in Mexico
    • Pornographic items
    • Cars, boats, and/or motorcycles (unless the client is a diplomat)
    • The original legalized inventory must be in Spanish, stamped by the Mexican Consulate in the country of origin and the owner of the goods must have lived abroad for a minimum of 6 months.
      • Only required for Mexican citizens and permanent resident visa holders.
    • Letter to Customs, signed, and stating that items in the shipment are used.
    • The contact details of the owner of the goods must include destination address.
    • The list of electronic items must include serial number, model, and make.
    • Mexican Customs require a shipment to be imported within the first 6 months the visa was issued, after this time it will not be imported.
    • New items (less than 6 months) are not considered to be used and must be imported separately from the used household goods items.
      • New goods will be subject to taxes and duties at Customs.
    • The letter to Customs must specify new items with proof of purchase to pay the corresponding duties of 20% plus IVA 16%.
    • The letter of guarantee must state that the company is responsible for duties and taxes should the shipment not be re-exported when the employee leaves the country (temporary resident visa holders).
    • Antiques, artifacts, carpets and paintings may be imported in reasonable quantities and should be declared on the packing list.
    • Returning Mexican citizens and permanent resident visa holders must show proof of having lived abroad for a minimum of 6 months to import household goods and personal effects duty free.
    • All articles must be included in the Consularized Inventory by the Mexican Consulate.
      • Any item not included in the inventory, can be expropriated by Mexican Government.
    • It is not recommended to ship the household goods until all documentation is completed and in order.
    • The airports allow only 30 days to release or return the shipment from the time of its arrival.
      • All other ports hold the shipment until 60 calendar days.
      • If the documentation is not presented by that time the shipment is declared as “abandoned” and it is confiscated by Mexican Government.
    Moldova
    • Passport
    • Detailed inventory
    • Pro-forma invoice
    • Moldovan identification (returning citizens)
    • Moldovan Resident Permit (immigrants)
    • Resident permit / work permit (temporary imports)
    • Letter of employment (temporary imports)
    • Diplomatic passport (diplomats)
    • Accreditation card (diplomats)
    • Customs can prohibit the entry of certain goods or transport items which endanger or compromise the following:
      • State security and public and moral order
      • Environmental protection
      • Protection of art objects and objects of historical / archeological value
      • Intellectual property rights
      • Domestic market
      • Public interests
    • Animal products
    • Antiques
    • Pornographic or subversive materials
    • Perishable food items
    • The letter of employment must confirm the length of the contract in Moldova as guarantee for any temporary import.
    • For surface shipments for returning citizens with a residence address in Chisinau, the shipment will be brought in Chisinau for Customs clearance.
      • The goods will be inspected and estimated / valued by a Customs officer.
      • If the goods were not exported temporarily, the shipment is subject to value added tax (VAT) of approximately 20%.
      • Duties are approximately 0%-15% for new furniture from the estimated value.
    • For surface shipments for immigrants, the import in Moldova is duty free for one time import.
    Mongolia
    • Copy of passport
    • Detailed inventory / packing list
    • Original bill of lading (OBL) / air waybill (AWB)
    • Declaration form
    • Commercial invoice, if applicable
    • Valid national ID card (returning citizens)
    • Valued inventory (returning citizens)
    • Letter of employment (returning citizens)
    • Copy of residence permit (non - citizens)
    • Employer registration certification (non - citizens only)
    • Letter of request from diplomatic organization (diplomats)
    • Narcotics and drugs
    • Alcohols and spirits of more than 75% alcohol content
    • Chemicals and toxic materials
      • Several import permits are required for rifles depending on the type of rifle imported
      • CITES and animal health certificates are required for stuffed animals / products of taxidermy
    • The owner of the goods’ name must match on the passport and original bill of lading / air waybill exactly.
    • The copy of residence permit must be valid for at least 183 days (non - citizens)
    • The declaration form must list the items being imported (statement of non-commercial use)
    • The letter of employment must confirm that the owner of the goods has worked abroad by foreign company’s appointment (returning citizens)
    • The owner of the goods must obtain the residence permit within 7 days after arrival in Mongolia and provide a copy for Customs clearance (non - citizens).
    • The owner of the goods must have stayed abroad for at least 6 months without returning to Mongolia in order to be able to import household goods and personal effects without import tax and value added tax (VAT) charges on the shipment (returning citizens).
    • Used antiques, artifacts, carpets and paintings may be imported duty free if amounting to a quantity proportionate to the items in the shipment.
    • A valued Inventory or purchase invoice must be submitted for antiques, artifacts, carpets, and paintings included in the household shipment.
      • If they are for personal use and not for resale, the items are duty free; otherwise, duties and taxes must be paid.
    Myanmar
    • Copy of passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Packing list
    • Original import declaration (ID)
    • Inventory list
    • Invoice with values
    • Authorization letter
    • Letter of employment
    • Copy of work permit
    • Copy of airline ticket
    • Original airline boarding pass
    • Company registration copy
    • Ministry of Foreign Affairs Certificate (diplomats)
    • Income tax receipts issued by the Myanmar Embassy (returning citizens)
    • Copy of Myanmar NRC card for each family member (returning citizens)
    • Copy of airport entry stamp page (returning citizens)
    • Temporary import permit (foreign expatriates)
    • Firearms and ammunition
    • Pornographic materials
    • Communications equipment (satellite dishes, receivers, fax machines, phones, switchboards, walkie-talkies, shortwave radios, etc.)
    • The owner of the goods must be present for Customs clearance.
    • The owner of the goods’ name should be written on all documents and packages and must match the owner of the goods’ name exactly as it appears on the passport.
    • In December, 2016 Myanmar implemented a new electronic system (MACCS) that prevents the exportation of personal effects shipment without an original import declaration (ID).
      • Exceptions can only be made for small shipments containing no furniture and no teak wood.
    • Temporary import permit application to be submitted to Customs department within 3 days upon arrival of the shipment to Yangon port / airport.
    • Sea freight inbound shipments take 10 - 14 days, air freight takes 2 days
    • It takes approximately 3 weeks from shipment arrival before less-than-container loads (LCL) are available for clearance by the Myanmar Port Authority
    • Only one sea shipment and one air shipment are permitted duty free per owner of the goods.
    • Customs clearance takes approximately 1 day from the Yangon port / airport for returning citizens, 7 days for owners of the goods with a 70 day visa and approximately 3 days for diplomats.
    • The diplomatic franchise and diplomatic importation approval on the shipments to the Myanmar's Ministry of Foreign Affairs takes approximately 3-5 weeks to issue.
    • Due to the delay the tax exemption certificate, we can customs clear the shipment both air and sea with special order formalities, which takes 7 days from the arrival of goods at Yangon port / airport.
    • Duty and tax is charged on new electronic items (LCD televisions, washing machines, computers, generators, refrigerators, dryer, electric ovens, etc.)
    • The letter of employment for returning citizens must include the position held and duration of employment
    • Returning citizens must have lived abroad for 12 full months for duty free import.
    • Returning citizens may import used household goods duty free if they are returning to a personal residence after having lived abroad.
      • Only one of each type of electrical item (televisions, washing machines, refrigerators, generators, computers, etc.) is allowable.
    • Returning citizens that have not lived abroad for more than 12 months are allowed to import clothes and books duty free.
    • A non - citizen may import used household goods and personal effects into Myanmar duty free if having diplomatic status or working for a legally-registered foreign company or business.
    • All non - citizens, with the exception of diplomats, must pay duty on consumable items.
    • All goods imported duty free by a non - citizens must also be exported upon future departure from Myanmar.
    • An owner of the goods with a 70 day visa can import used household and personal effects into Myanmar on the duty-free basis.
    • The owner of the goods has to provide the renewal visa page on timely basis to renew the temporary import permit with Customs till the end of the owner of the goods assignment in Myanmar.
    • If the owner of the goods does not have a 70 day visa fill customs duties will be applied.
    Nepal
    • Passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Packing list
    • Investment license
    • Business license
    • Letter of employment (foreign diplomat, workers for registered aid organizations)
    • Firearms and ammunition
    • Pornographic materials
    • A copy of the owner of the goods’ passport and required documents must be forwarded to the agent prior to shipment arrival.
    • The owner of the goods’ presence is not required for Customs clearance, but the owner of the goods must have arrived in Nepal and be registered with Ministry of Foreign Affairs before the import duty free documents can be processed
    • A non - citizen may import used household goods and personal effects into Nepal duty free if they have diplomatic status or are working for a registered aid organization.
    • The owner of the goods’ employer must provide the agent with an official letter verifying employment and authorizing the agent to handle the shipment on their behalf (foreign diplomats, workers for registered aid organizations).
    • If the required criteria are met, only one sea and one air shipment are permitted duty free.
    • Returning citizens must submit proof of work overseas with a mention of annual salary in order to initiate the import permit process.
    • Returning citizens can import used household goods subject to duty and tax.
    • The owner of the goods may bring more than one household effects and one unaccompanied baggage into Nepal within 6 months of their arrival after obtaining permission from Ministry of Foreign Affairs
    Netherlands
    • Copy of passport
    • Letter of employment
    • Work permit
    • Lease / purchase contract (new and previous residences)
    • Detailed inventory (2 copies)
    • Bewijs van aanmelding
    • Aangifte – Douane 39 form (diplomats)
    • Completed Netherlands application
    • List of items which client will take to the Netherlands (inventory list)
    • Copy of the registration at town/city hall where the shipper will live (document must mention the country the shipper is moving from).
    • When client does not have his town/city hall registration yet, client may also submit a proof of deregistration from the country of origin. Please also supply one of the following documents:
      • Copy of a work contract or declaration from the employer confirming the period of working for them abroad and will now be working for them in the Netherlands as from …… (date),
    • Copy of a rental agreement or purchase contract of the residence in the Netherlands. This may not be older than 6 months.
    • Weapons (toy and imitation) and ammunition (strike, thrust or stabbing weapons; gas pistols, alarm pistols, pepper sprays, etc.)
    • Alcohol / Cigarettes / Tobacco
    • The “Bewijs van aanmelding” is the certificate from the population register of the municipality showing owner of the goods’ intent to reside in the Netherlands
    • The Netherlands application is a required form that must be filled out to be able to move to the Netherlands
    • All fumigated containers arriving in the port of Rotterdam or Antwerp with an excessive concentration of gas will be removed from the logistic transport chain.
      • Delays may take several months before the container is released.
      • High costs may be incurred due to any delays.
    • The following conditions must apply for the duty-free import of the household effects shipment:
      • The permanent residence of the owner of the goods must be the Netherlands or another European Union member country.
      • The previous permanent residence of the owner of the goods situated outside of the European Union for at least 12 months.
      • All goods have been used as part of the normal household of the owner of the goods and will be used for the same purpose.
      • All goods have been in the owner of the goods’ possession for at least 6 months and have been used during that time.
      • The goods will be imported into the Netherlands within 12 months after registration.
      • The goods will not be sold, rented off or given away within 12 months after registration in the Netherlands.
    • Owners of the goods must apply to Customs for the exemption in the import declaration.
      • The following documents are required:
      • A signed inventory listing all of the personal goods in the shipment.
      • The certificate of registration in the personal records database of the municipality in the Netherlands.
      • Must certify that the date on which the owner of the goods has established in the Netherlands or another country within the European Union.
      • Owner of the goods can also send comparable documentary evidence demonstrating that this is the case.
      • Employment contract
      • Employer statement
      • Work permit
      • Rental contract or mortgage certificate for new place of residence
      • All containers arriving in the Port of Rotterdam with an excessive concentration of gas will be taken out from the logistic transport chain. (Methyl bromide is mostly used toxic gas).
      • According to the Ministry one may expect delays running up to several months before a fumigated container finally will be released to the consignee. Obviously high costs will be involved if a container has an excessive concentration of gas.
    New Caledonia
    • Packing list
    • Copy of valid passport
    • Original bill of lading (no express release accepted) / AWB
    • Change or residence certificate or work contract (in French)
    • Original inventory in French, dated, valued, and signed by the owner of the goods
    • Invoices for the electrical and hi-fi appliances, valuable furniture, silverware, music instruments (declaration on the honor with year of purchase)
    Note: Contact local destination agent for more specific details.
    • Duty-free import:
      • Ground vehicle (car, motorbike, scooter, etc.):
        • If the owner of the goods has owned the motor vehicle for more than 18 months at the date of shipment and residence transfer (departure date) and if the motor vehicle is less than 24 months old (export Customs declaration date).
      • Sea or air vehicle (boat, plane, etc.):
        • If the owners of the goods has owned the motor vehicle for more than 18 months at the date of shipment and residence transfer (departure date).
    • Taxes will apply:
      • VH registered in EEC (European Economic Community): 27% of the value (according to Blue Book of New Caledonia) if the owner of the goods has the document EUR 1.
      • VH outside of EEC or owner of the goods has no EUR 1 form: 42% of the value (according to Blue Book of New Caledonia).
    New Zealand
    • Copy of passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Treatment / cleaning certificates for the shipment goods
    • CITES permit, if applicable
    • Detailed inventory valued and in English
    • Copy of prescriptions for prescribed drugs
    • Ministry for Primary Industries (MPI) supplementary declaration form, if applicable
    • Unaccompanied personal baggage declaration
    • List of wine collections with evidence showing the wine has been collected over a period of time and is of various types
    • Receipts for new items
    • Residence visa / residence permit, if applicable
    • Work visa / work permit (minimum of 12 months / skilled migrant / long-term business visa or permit)
    • Visitor’s visa / permit issued for a minimum of 3 years
    • Trade single window - client registration application, if applicable.
    • Controlled drugs other than prescribed medicines including but not limited to LSD, heroin, cocaine, cannabis, ecstasy, steroids, human growth hormone, performance enhancing drugs, precursor substances
    • Pornographic materials or those that promote, incite, or instruct in matters of crime or violence, or misuse of drugs
    • Weapons including flick knives, butterfly knives, swordsticks, knuckle-dusters, disguised weapons, etc.
    • Drug paraphernalia
    • Goods designed with the intent to facilitate crime.
    • Household goods can be imported free of duty and tax (GST) if imported by a person who has arrived in New Zealand, and has one of the following
      • New Zealand / Australian passport
      • New Zealand residence visa / permit
      • Returning resident visa / permit
      • New Zealand work visa / permit issued for a minimum of 12 months
      • Permanent resident visa
      • Returning resident visa issued by the government of the Commonwealth of Australia
      • Work visa / permit (minimum of 12 months / skilled migrant / long-term business visa / permit)
      • Visitor visa / permit issued for a minimum of 3 years
    Nicaragua
    • Copy of passport with main pages and seal with the date of last entry (persons applying for tax exoneration under the Travel Regimen must provide an original passport)
    • Packing list (new items must be indicated)
    • Original bill of lading (OBL) / inland letter / airway bill (AWB)
    • Original tax exoneration document (Diplomats)
    • Letter from the Nicaraguan Consulate at the country of origin stating the number of years of residence in the foreign country (returning citizens applying for a tax exoneration)
    • Migratory certification from the migration office in Nicaragua
    • Affidavits made by an attorney in Nicaragua (must state that no sales, transfer or disposal of  goods for a period of 3 years will occur)
    • Nicaraguan residency card (foreigners and returning citizens applying or using the Law of Rented Resident or Retired Resident benefit) resolution from the Institution of Tourism approving the benefit
    • Drugs
    • Toluene (glue)
    • Chemical products
    • Corrosives and flammables
    • Pornographic or subversive materials
    • The owner of the goods should be present prior to shipment arrival.
    • All documents must be complete to initiate Customs clearance.
    • Hand-written packing lists are not accepted and must be completed in either Spanish or English.
    • All household goods and personal effects shipments are subject to taxes; however, owner of the goods that apply to a tourism incentive law, migratory law, or the benefit of travel regimen may qualify for a tax exemption.
      • Contact the destination agent for information.
    • The number of items or packages declared on any shipping document must be the same as those declared on the packing list; otherwise, there will be a USD 100.00 fine that will be billed directly to the destination agent at origin.
    • The contents of each box must be written on the packing list.
      • If not specified, the boxes are subject to inspection prior to Customs clearance.
      • If Customs finds inconsistencies or items inside of boxes that are not identified on the packing list, a fine may be levied of approximately USD 100.00 plus two times the amount of taxes, if applicable, billed directly to the origin agent or the owner of the goods.
    • All shipments must be received, unloaded and inspected by Customs, except for diplomatic shipments.
      • If Customs authorizes delivery into the container, it will not be unloaded at the warehouse and will not be inspected by Customs as long as reciprocity between countries exist, but the container will be delivered by a Customs inspector to the residence.
    • Appliances and electronic devices must be listed and detailed with the brand, model, serial number and country of origin on the packing list.
    • Customs clearance for diplomatic shipments takes approximately 4-5 weeks, excluding weekends.
    • International and national passengers entering Nicaragua can introduce used or new items valued less than USD 500.00, in addition to their luggage, free of taxes if the following conditions are met:
      • The owner of the goods reapplies every 6 months.
      • The owner of the goods has lived abroad at least 3 days, excluding the day of departure and the day of return.
      • No commercial items are included in the shipment.
    • For diplomatic tax exonerations, the diplomatic headquarters can process the tax exoneration.
      • The owner of the goods must arrive in the country at least 20 days prior to shipment arrival to obtain the accreditation from the Ministry of Foreign Affairs; once obtained, the owner of the goods can request the exoneration.
    • Diplomatic shipments are not subject either to the process of random selection or Customs inspection; if reciprocity between the origin country and Nicaragua exists, the shipments are subject to the inspection and fumigation of the Ministry of Agriculture in the port of entry.
    • To deliver the household goods into a container at a diplomatic residence, the Embassy, International Organism or diplomatic organization must request domiciliary delivery to Customs, which may lead to overtime payments to Customs and GMM personnel.
      • Demurrage charges may be charged from the shipping line for keeping the goods in the container and second delivery.
      • Customs clearance takes approximately 4-5 weeks, excluding weekends.
    • Persons meeting the following requirements may apply for the Law of Rented Resident or Retired Residents for the import of household goods and personal effects shipments up to an amount not higher than the cost, insurance and freight (CIF) value:
      • USD 25,000.00 plus a car up to an amount not higher than the CIF value of USD 25,000.00 dollars exonerated of taxes:
        • Foreigners that receive a monthly retirement pension from a private or public institution abroad, equivalent to USD 600.00 or foreigners that receive income generated by the distribution of profits, rent or others kinds of legal business that generates monthly a minimum of USD 750.00.
        • Returning Nicaraguans proving residence abroad in a permanent and stable way for over 10 years and receives pension or income generated abroad in the same amount and condition mentioned above.
        • The beneficiary must have a legal Nicaraguan Residency Card and meet the conditions required in Law 694.
    • Shipments are subject to Customs inspections for those imported under the Law of Rented Resident or Retired Resident benefit.
      • Customs clearance takes approximately 2-3 months if the clearance process started prior INTUR until shipment arrives and 2-3 weeks (business days) if the process prior to shipment arrival and INTUR has granted the exemption.
    • When the owner of the goods is coming to work for a legal company in Nicaragua, it is advisable to consign the shipment on behalf of the owner of the goods’ employer, so that the shipment can be released with the employer’s documents:
      • Original constitution deed
      • Original power of attorney
      • Copy of the identification card of the legal representative
      • Original identification card of the Enterprise RUC
      • Original constancy of responsible of IVA
      • Original constancy of its economic activity that must show that one of the activities of the Enterprise is the importation
    • By consigning the shipment on behalf of the owner of the goods’ employer, the employer can save 14.5 % in taxes.
    • Returning Nicaraguans citizens living abroad for more than 24 months prior to a definitive return can import household goods and personal effects free of taxes under Law 435, Article 123, Numeral 6.
      • To apply, Nicaraguans must have lived abroad for a period of more than 5 years beginning 2005 (year that entered as law).
      • The exemption may apply to household goods and personal effects, instruments for professional performance (e.g., utensils, tools and equipment necessary for the development of their activities) with a value up and not to exceed USD 200,000 plus the importation or local purchase of second-hand and new vehicles with a value up to and not to exceed USD 25,000.
      • If in excess of that amount, taxes must be paid on the difference.
      • Customs clearance takes approximately 4-5 weeks; excluding weekends if the owner of the goods starts the clearance process after shipment arrival and 2-3 weeks, excluding weekends if the owner of the goods begins the clearance process prior to shipment arrival.
    North Mariana
    • Copy of passport (some ports require passports for all family members listed on the 3299)
    • Form CF-3299
    • Supplemental declaration (required by most ports)
    • Detailed inventory in English
    • Copy of visa (if non-US citizen) / copy of permanent resident card
    • I-94 stamp / card
    • Copy of bill of lading (OBL) / air waybill (AWB)
    • Form DS-1504 (diplomats)
    • A-1 visa (diplomats)
    • Importers security filing (ISF)
    • Tuna
    • Drug paraphernalia
    • Haitian animal hide drums
    • Cuban cigars
    • Blank tapes and CDs from Iran
    • Absinthe
    • Counterfeit items or items inappropriately using a federally registered trademark
    • Products made from dog and cat fur
    • Flavored cigarettes, including cloves
    • Gambling instruments
    • The owner of the goods must be present during Customs clearance.
    • All shipments are subject to inspection.
    • Do not indicate packed by owner (PBO) or miscellaneous descriptions on the detailed inventory.
    • The I-94 is an arrival stamp / card in the passport of all foreigners that indicates the length of time they have been admitted into the USA (some ports require a copy of the card).
    • All foreign diplomats (A-1 visa types) are required to be processed via the Department of State on a DS-1504 form, which is submitted to the Department of State by the Consulate / embassy of the diplomat at least 10 days prior to arrival of the shipment.
    • Brokers are not allowed to clear Customs on CF-3299 entries for foreign diplomats holding an A-1 visa.
    • For duty-free clearance, the household goods must have been used at least 12 months in the foreign household prior to shipment from the origin country.
    • The owner of the goods must hold the proper long-term visa (non-B1 / B2 visitor’s visa) to import household goods duty free.
      • The owner of the goods can only import personal effects, e.g., clothing, camping gear, toiletries, etc. on a short-term visitor’s visa.
    • It is important for agents in the origin country to ensure the ISF is timely filed prior to the sailing of the vessel from the last foreign port for all ocean shipments to avoid penalties.
    • Customs and other government agencies can require a variety of different types of examinations that result in costs from USD 200-1700 or more on a full container load (FCL) shipment.
    • All shipments originating in the USA can be imported duty free with an OBL and a copy of the packing list; however, all shipments are still subject to the Customs clearance process and charges.
      • Shipments originating from other origins can be duty free provided the owner of the goods can prove residence status in Micronesia.
    • Most household items used less than 12 months will require duty to be paid.
      • It is important for the owner of the goods to list those items in detail on the back side of the Customs Form 3299.
      • The owner of the goods should list the item, quantity, what material it is made out of, the value paid for the items in US dollars and the country of origin of the items.
    • Personal effects should be kept separate from commercial goods.
      • The I-94 is an arrival stamp / card in the passport of all foreigners that indicates the length of time they have been admitted into the USA (some ports require a copy of the card).
    • All shipments must be ISPM15 compliant.
    • Most household items used less than 12 months will require duty to be paid.
      • It is important for the owner of the goods to list those items in detail on the back side of the Customs Form 3299.
      • The owner of the goods should list the item, quantity, what material it is made out of, the value paid for the items in US dollars and the country of origin of the items.
    Norway
    • Passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Detailed inventory in Norwegian, English or German (2 copies)
    • Customs Form RD 0030E (Importation of Removal Goods Declaration)
    • Drugs
    • Poisons
    • Explosives
    • Potatoes
    • Endangered animal and plant species
    • All shipments are subject to inspection.
    • A used household goods shipment can be imported tax and duty free if the owner has lived abroad for at least 1 year and the shipment has been owned and used during that time prior to importation.  
    Oman
    • Copy of passport
    • Original bill of lading (OBL) / telex release / air waybill (AWB)
    • Detailed inventory
    • Oman residence visa stamp (on the passport)
    • Alcoholic beverages
    • Firearms and ammunitions
    • Swords or spears
    • Animal hides, skins, and ivory products
    • Drugs (medicine or prescription drugs are allowed in reasonable quantities and are subject to inspection / analysis)
    • Political or religious literature or statues that might be deemed offensive to the Omani government or the Islamic faith
    • Pornographic books, magazines, and films
    • Products of Israeli origin or items on the Israeli blacklist
    • Nude pictures or paintings
    • Walkie-talkie systems / remote or cordless telephones
    • Airplanes and helicopters
    • Do not include alcohol in the shipment.
    • Used household goods are duty-free if owned for a minimum of 6 months; Customs allows multiple entries regardless of air, sea road shipments.
    • The approximate time frames for Customs clearance are as follows:
      • Sea; full container loads (FCL)           5 – 7 business days
      • Sea; less-than-container loads (LCL) 7 – 9 business days
      • Air shipments                                    2 – 3 business days
    • The approximate time frames for customs clearance during Ramadan are as follows:
      • Sea; full container loads  (FCL)          8 – 9 business days
      • Sea; less than container loads  (LCL) 9 – 10 business days
      • Air shipments                                    3 – 4 working days
    • All wood crates must be heat treated with clear visible ISPM marking.
    • Oman has now introduced an e-service called Bayan.
      • All owners of the goods need to register their names in Customs and get a unique ID that will be used by the clearance company to college DO and clear the effects.
      • Destination agents can provide elaborate details.
    Pakistan
    • Original passport
    • Original computerized national identity card (CNIC) (Pakistani nationals)
    • Copy of visa
    • Original or express bill of lading (OBL) / air waybill (AWB)
    • Inventory list in English
    • Packing list with purchase invoices
    • Certificate of employment
    • Transfer of residence certificate
    • Exemption certificate (diplomats)
    • Copy of diplomatic ID card (diplomats)
    • Weapons of any kind
    • Alcohol
    • Pornography
    • Narcotics
    • Toxic and radioactive materials
    • Any literature, CD, DVD material against Islam or Pakistan
    • Any art, painting, or object which is obscene and shows nudity
    • Hides / ivory of animals
    • Any goods of Israeli origin
    • Pakistani citizens are eligible for a transfer of residence facility in case the owner of the goods has stayed abroad for 2 or more years and has not visited Pakistan in those 2 years for a cumulative period of 120 days or more.
      • Foreign nationals are also eligible for a transfer of residence duty discount in case they are arriving in Pakistan for a stay of 2 or more years which is usually given in their employment letters.
    • Pakistani citizens must pay full Customs duties and taxes on electrical items.
    • Owners of the goods can import shipments duty free for the first 6 months by completing a CBR booklet (non - citizens).
    • All import duties are charged on the costs, insurance, and freight of the shipment (CIF) value; the value is determined by Customs officials.
    • Only used clothing and used household effects can be imported on a duty-free basis.
    • A letter of authority from the organization is required for all shipments.
    • Customs clearance takes approximately 4 - 5 days after arrival of the shipment.
    • Consignee should be present for Customs clearance.
    • All items are dutiable; the value and depreciation of the goods can be negotiated with the examiner at the time of clearance.
    • Do not send insurance or any documents showing value of the household goods with the shipment to avoid payment of heavy import duties.
    • Diplomats may import shipments duty free with presentation of a diplomatic exemption certificate to Customs authorities.
    Panama
    • Rated bill of lading (OBL) / express release / air waybill (AWB)
    • Copy of passport (diplomatic passport required for diplomats)
    • Copy of detailed inventory
    • Original packing list
    • Contact information and delivery instructions for billing
    • Commercial invoice in Spanish for antiques, artifacts, carpets or art
    • Copy of Panamanian Cedula (returning citizens)
    • Copy of documents proving that the owner of the goods has lived abroad for at least 2 years (returning citizens)
    • Original letter of employment addressed to Panamanian Customs (working visa)
    • Original letter from bank in Panama where owner of the goods holds accounts with six figures addressed to Panamanian Customs (self-solvency visa)
    • Copy of Carnet from immigration / original letter from Panamanian attorney addressed to Panamanian Customs, stating that the owner of the goods’ visa is in process (working / reforestation / self-solvency visa)
    • Copy of approved visa resolution form (pensionado / jubilado visa)
    • Original retirement letter from the previous working entity or the Government, stamped by Panamanian Consulate at origin (pensionado / jubilado visa)
    • Copy of pensionado carnet / original letter from attorney in Panama addressed to Panamanian Customs, stating that owner of the goods’ visa is in process (pensionado / jubilado visa)
    • Copy of certificate of incorporation of the Panamanian Company (investor visa)
    • Copy of the social agreement / pacto social (investor visa)
    • Copy of investor carnet / original letter from attorney in Panama addressed to Panamanian Customs, stating that the owner of the goods’ visa is in process (investor visa)
    • Original letter from employer in Panama to Customs requesting the free entry of household goods and personal effects (diplomats)
    • Original letter from the Embassy in Panama addressed to Direccion General de Aduanas requesting the liberation of shipment with previous permit (diplomats)
    • Original letter from Foreign Relation Ministry addressed to Autoridad Nacional de Aduana (diplomats)
    • Narcotics
    • Drugs
    • Food items
    • Beverages / Alcohol
    • Live plants
    • New electronics
    • Straw or hay packing in lift-vans
    • Weapons, firearms, and ammunition
    • Right-hand drive vehicles
    • The goods must be used and show evidence of use.
    • The owner of the goods must be in the country when shipment arrives.
    • The process to clear Customs is between 7 - 10 business days
    • Original documents should be sent by courier and not through regular mail.
    • All shipments are subject to inspection at the port of entry (POE), Bond Warehouse but due to cargo congestion and the potential for mishandling, the inspection may occur at the owner of the goods’ residence at the time of delivery within Panama City Limits and has an additional cost.
      • This is a special service and mandatory payment by the owner of the goods directly to the government is required.
    • All diplomats and public officials entering the country with a diplomatic or official passport or those arriving with a contract from the Panamanian Government have franchise privileges and will not be subject to the usual inspection or examination of the household goods by Customs; however, fumigation and inspections by quarantine may be required.
    • All shipments containing wooden furniture must obtain an import quarantine permit; agent must receive documents at least 1 week prior to shipment arrival.
    • Wood packing materials coming into Panama must be treated and marked according to ISPM 15.
      • Wood packing materials not treated and appropriately marked may be subject to immediate export or local fumigation incurring in additional charges.
    • The weight of the shipment, number of pieces and the owner of the goods’ passport number must be included on the original bill of lading.
    • The commercial invoice must include the serial number, branch for electronic items, type, and material of each item listed.
    • Personal effects should arrive within 6 months after the owner of the goods’ arrival date; only two shipments within this period are permitted.
    • Do not include prohibited articles such as food, alcohol, firearms, ammunitions, drugs, etc. in the shipment.
    • Returning Panamanians, working visa, friendly nations visa, retiree / pensionado / jubilado, investor visa, diplomats, reforestation visa, self-solvency are permitted of used household good and personal effects free of duties and taxes.
    • Panamanian citizens returning to the country, after having lived abroad for no less than two years, can import free of tax on used household goods and personal effects.
      • New household goods are subject to import duties of approximately 25% based on the cost, insurance, and freight (CIF) value.
    • Non - citizens must go to the immigration office before the shipment arrives to port to obtain a working visa.
    Papua New Guinea
    • Passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Work permit / residence permit
    • Duty-free certificate (diplomats)
    • Immigration arrival card (completed upon arrival)
    • Pornographic materials
    • Firearms and ammunition
    • Fireworks
    • Narcotics
    • Gambling instruments
    • Subversive or offensive literature
    • Agricultural products
    • Expatriates must be working for a registered company and hold a valid work permit / residence permit.
    • One air and one sea shipment only can be imported duty free but duty will be levied on new items or items deemed in excessive quantities for personal needs.
    • Shipments should arrive within 3 months of the date of issue of the work permit / residence permit.
    • The owner of the goods must be present to sign a statutory declaration in front of a Commissioner of Oaths in Papua New Guinea.
    • Any new items must be declared and will be dutiable.
    • All shipments are inspected by both Customs and the Quarantine Department and are subject to demurrage.
    • Shipments may be subject to be off-loaded into a bonded warehouse in the port area.
    • Shipments can only be released after both Customs and Quarantine have approved its release.
    • All criteria the entire shipment will be subject to import duty at varying rates.
    • Diplomats are required to obtain a duty-free certificate issued by the Ministry of Foreign Affairs and UN/NGO/AID employees to obtain the same certificate by their sponsoring government department.
    • All shipments must be ISPM15 compliant or additional quarantine charges may apply.
    • Sea shipments take up to 30 days to clear and air shipments up to 10 days.
      • High demurrage may apply.
    • Household goods and personal effects should be shipped separately from commercial goods.
    Paraguay
    • Original ID card
    • Certificate of Customs
    • Copy of packing list (2 copies)
    • Original bill of lading (OBL) / air waybill (AWB) (2 copies)
    • Permanent residence certificate valid for 5 years (foreigners)
    • Visa (returning citizens)
    • Diplomatic franchise (diplomats)
    • Country of origin document (returning citizens seeking a tax exemption)
    • Repatriation identification (returning citizens seeking a tax exemption)
    • Certificate of residence (returning citizens seeking a tax exemption)
    • Plants
    • Alcohol
    • Military equipment
    • The OBL / AWB must show the actual weight of the cargo and the tare weight of the container (2 copies).
    • Household goods and personal effects must have been used and in the possession of the owner abroad for at least 12 months and in continued use by the owner of the goods after arrival.
    • The Paraguayan Customs Offices do not accept "express release” OBLs.
    • The packing list must include a value for each item, quantity, description, and unit value (excludes diplomatic shipments).
    • Transshipments through the port of Buenos Aires should be managed by the Paraguayan Franco Port.
    • The packing list and OBL / AWB must have the stamp of the Paraguayan Consulate at origin.
    • Foreigners may import household goods and personal effects duty free within the first 6 months of a permanent residence if valid for 5 years.
    • Returning citizens may import goods exempt from taxes if having lived abroad for at least 2 years and have obtained the required documents from the repatriation office, including the following:
      • Diplomats may import household goods and personal effects duty free.
      • To obtain the diplomatic franchise, the owner of the goods must be accredited by the Paraguayan Government and arrive in Paraguay at least 2 weeks prior to shipment arrival.
      • Customs clearance takes approximately 3 days.
    • A charge of approximately USD 90 will apply to all OBLs.
    • No documents are required for the import of works of art and antiques, household appliances, gifts, souvenirs, machines, spare parts, and carpets if part of the household goods shipment.
    • All wood packing materials must comply with International Standards for Phytosanitary Measures Publication 15 (ISPM-15).
    Peru
    • Passport
    • Packing list
    • Bill of lading (OBL) / air waybill (AWB)
    • Diplomatic import permit / diplomatic franchise from Peruvian Ministry of Foreign Ministry Affairs (foreign diplomats, returning diplomats)
    • Drugs and narcotics
    • Pornographic materials
    • Automatic firearms
    • Explosives
    • The passport must contain all entry and departure stamps to Peru in last 13 months, with a maximum stay of 30 calendar days within this length of time (returning citizens).
    • Consignee and family members must be in the country to initiate the customs process.
    • The packing list must contain brand name and serial numbers for electrical items.
    • The items must be used household goods and personal effects.
    • Household goods shipment must not contain items marked "packed by owner" (PBO).
    • Household goods previously exported from Peru may be imported duty free (returning citizens).
    • Returning citizens may import household goods and a vehicle duty free if becomes elegible by SUNAT under the “Ley de Incersion Economica” for those returning, leaving abroad for over 4 years consecutively.
      • A personal qualification by SUNAT is required, which takes 45 calendar days approximately in order to issue a certification under the name of the returning citizen.
      • Need to check on formalities and restirctions under the law, on this qualification by SUNAT.  
    • The shipment must arrive in Peru no earlier than 1 month before the ownerof the goods’ first entry into Peru and no later than 4 months after the owner of the goods’ last entry into Peru.
    • Diplomatic shipments are exempt from a physical inspection by Customs.
      • Peruvian diplomat does not have this exemption.
    • A phytosanitary inspection will be done at the port / airport of entry in Peru.
      • If packing is not marked per NIMF Nº 15, entry will be denied.
      • If packing is properly labelled, but evidence of live plagues is found, Customs may deny entry, require quarantine, order treatment, return them to the origin country, or destroy them.
    Philippines
    • Original of passport
    • Sea waybill (BL) / air waybill (AWB)
    • Inventory list in English
    • Copy of visa
    • Obscene literature, photographs and films
    • Politically subversive literature
    • Narcotics and drugs
    • Gambling equipment
    • Firearms (guns / ammunition)
    • Sharp or bladed weapons
    • Perishable items
    • All incoming shipments are subject to the payment of duties and taxes, except for the following duly approved visas, stamped on the original passport and ACR I CARD:
      • Holders of 9G, 13G, 13A, 9D, 47A2, SRRV, EO 226 visa – owners of the goods are entitled a full tax exemption; the application for the exemption should be submitted to the Department of Finance.
      • Diplomatic shipments are fully tax-exempt.
    • Embassies and diplomatic organizations must apply for any tax exemption from the Department of Foreign Affairs (DFA).
    • Returning Philippine passport holders with 13E Visa (Returning residents) who were Permanent residents abroad / OFW.
      • Depending on length of stay abroad:
        • Less than 5 years = Php 150,000/BL
        • More than 5 years = Php 250,000/BL
        • More than 10 years = Php 350,000 /BL
    • Incoming shipments of household goods are subject to 100% customs examination, x-ray / scanning except for diplomatic shipments.
    • For air shipments, Customs clearance with a direct payment of duties takes 3 - 5 working days from the date of arrival of the shipment.
    • All air shipments are subject to airport storage starting from the arrival date of the cargo shipment.
    • For shipments with tax exemption application, Customs clearance takes approximately 10 - 15 working days from the receipt of the complete documents including the duly approved exemption from DFA, from the date of arrival of the air shipment.
    • For less than container load (LCL) sea shipments, Customs clearance with a direct payment of duties takes approximately 7 - 10 working days from the transfer of shipments to the Customs bonded warehouse.
    • For less than container load (LCL) sea shipments with a tax exemption application, Customs clearance takes approximately 8 - 12 working days from the receipt of the complete documents or transfer of shipments to Customs bonded warehouse.
    • For full container load (FCL) sea shipments, Customs clearance with a direct payment of duties takes approximately 7 - 10 working days from the date of arrival of the shipment and 10 - 15 working days for shipments with a tax exemption application.
    Poland
    • Bill of lading (telex preferred) / CMR / AWB
    • Packing list
    • Work permit (if required depends on nationality)
    • Residence permit
    • Confirmation of staying abroad at least 12 months
    • Copy of passport (ID page and visa stamp)
    • Letter of Employment (from future and previous employer)
    • Copy of Polish ID (returning citizens)
    • Confirmation of Polish address (returning citizens)
    • Written Statement (returning citizens)
    • Copy of diplomatic passport (diplomats)
    • Detailed inventory in Polish and signed by the owner of the goods
    • Certificate from the Polish Ministry of Foreign Affairs (diplomats)
    • Food, fluids, alcohol
    • Chemicals
    • Inflammable materials
    • Weapons of all kinds
    • Pornography
    • Narcotics
    • Plants
    • Medications that are for personal use only
    • Toxic and radioactive materials
    • Protected animal species
    • Documents confirming that the owner of the goods spent more than 12 months abroad.
    • The letter of employment must state the person is employed in Poland, the duration of employment and the specific start and end dates.
      • The employment period cannot be shorter than 12 months.
      • The document must be prepared on company letterhead, signed, and stamped by the person identified in the company’s officially registered documents.
    • The Letter of Employment from the owner of the goods’ previous employer must state the exact employment dates (minimum 12 months), that the owner of the goods has terminated his permanent stay in country of origin, and is now changing his permanent place of residence to Poland.
      • The document must be written in the official language of the origin country and a copy provided in Polish or translated into Polish by a sworn translator.
    • The copy of Polish ID must include the page with the photograph, number, and address.
    • The written statement must affirm that the owner of the goods is not importing guns or narcotics.
    • The certificate from the Polish Ministry of Foreign Affairs must confirm the list of goods being imported into Poland (diplomats).
    • Citizens coming from non-European Union countries can import goods duty-free if they have been abroad for a 12 month period prior to re-entry and must present documents proving residence abroad for the entire 12 months.
    Portugal
    • Original passport (in color)
    • Copy of visa
    • Inventory list
    • TAX card copy
    • Baggage certificate
    • Residence certificate
    • Declaration as per European Union regulations
    • Original bill of lading (OBL) / air waybill (AWB)
    • Photocopy of air ticket or declaration
    • Photocopy of work contract (if applicable)
    • Proof of application for residence permit
    • Copy of identity card (diplomats)
    • Meat and milk, and any by-products thereof, from non-European Union countries, with the exception of limited amounts from Andorra, Croatia, the Faroe Islands, Greenland, Iceland and small amounts of specific products from other countries;
      • Check with agent for details.
    • Protected species and products thereof as listed by the Washington Convention (CITES).
      • For example, ivory, tortoise shells, coral, reptile skins, and wood from Amazonian forests.
    • Pornographic material / objects
    • Alcohol / spirits
    • Firearms / weapons
    • Drugs
    • Food
    • The original passport must state the place of residence abroad.
    • Photocopy of air ticket or declaration must include details (date of arrival, etc.).
    • The baggage certificate, “Certificado de Bagagem,” must state that all the items are used and have been in the owner of the goods’ possession for more than 6 months (do not show values).
    • The baggage certificate must state that the owner of the goods has been living in the origin country for more than 12 months.
    • Residence certificate “Atestado de Residencia” can be obtained in the Parish Council by the owner of the goods’ residence area in Portugal; it must state that the owner of the goods is living at the new address for no longer than 4 months.
    • Portuguese nationals are not required to provide proof of application for a residence permit.
    • If the owner of the goods is not a citizen of the origin country, proof of residency for a period of at least 12 months is required; this can be proven through a photocopy of identity card, certificate issued by the Portuguese Consulate or employment contract from the origin country.
    • Transferees must be present for Customs clearance and must provide an exact date of arrival in Portugal.
    • Although normal goods are duty free, Custom’s broker fees are generally required and are based ad valorem.
    • Port handling charges and warehouse fees may be included in Custom’s broker fees but can be expensive; estimates should be requested from agent prior to import.
    • Used household goods are considered duty-free if they have been in the owner of the goods’ possession for a period of at least 6 months and are not for sale after the shipment has been released.
    • Goods must arrive within 6 months of owner of the goods’ arrival in the destination country.
    • Inheritance requires a certified copy of the death certificate as well as the will, to allow for duty free import
    Puerto Rico
    • Copy of passport (some ports require passports for all family members listed on the 3299)
    • Form CF-3299
    • Supplemental declaration (required by most ports)
    • Detailed inventory in English
    • Copy of visa (if non-US citizen / permanent resident) / copy of permanent resident card
    • I-94 stamp / card
    • Copy of bill of lading (OBL) / air waybill (AWB)
    • Form DS-1504 (diplomats)
    • A-1 visa (diplomats)
    • Importers security filing (ISF)
    • Tuna
    • Drug paraphernalia
    • Illegal drugs
    • Pornographic materials
    • Haitian animal hide drums
    • Cuban cigars
    • Blank tapes and CDs from Iran
    • Absinthe
    • Counterfeit items or items inappropriately using a federally registered trademark
    • Products made from dog and cat fur
    • Flavored cigarettes, including cloves
    • Do not indicate “packed by owner” (PBO) or miscellaneous descriptions on the detailed inventory.
    • The I-94 is an arrival stamp / card in the passport of all foreigners that indicates the length of time they have been admitted into the USA (some ports require a copy of the card).
    • All foreign diplomats (A-1 visa types) are required to be processed via the Department of State on a DS-1504 form, which is submitted to the Department of State by the consulate / embassy of the diplomat at least 10 days prior to arrival of the shipment.
    • Brokers are not allowed to clear Customs on CF-3299 entries for foreign diplomats holding an A-1 visa.
    • For duty-free clearance, the household goods must have been used at least 12 months in the owner of the goods’ household prior to shipment from the origin country.
    • The owner of the goods must hold the proper long-term visa (non-B1 / B2 visitor’s visa) to import household goods duty free.
      • The owner of the goods can only import personal effects, e.g., clothing, camping gear, toiletries, etc. on a short-term visitor’s visa.
    • It is important for agents in the origin country to make sure the ISF is timely filed prior to the sailing of the vessel from the last foreign port for all ocean shipments to avoid penalties.
    • Customs and other government agencies can require a variety of different types of examinations that result in costs from USD 200-1700 or more on a full container load (FCL) shipment.
    • Most household items used less than 12 months will require duty to be paid.
      • It is important for the owner of the goods to list those items in detail on the back side of the customs form 3299.
      • The owner of the goods should list the item, quantity, what material it is made out of, the value paid for the items in US dollars, and the country of origin of the items.
    Romania
    • Copy of passport / Romanian ID card
    • Packing list / valued inventory
    • Work / resident permit
    • Lease agreement / rental contract
    • Letter of employment / registration certificate in Romanian
    • Original bill of lading (OBL) / air waybill (AWB)
    • Fiscal number and registration certificate copy of the company
    • Personal declaration
    • Import application
    • Letter of repatriation (returning citizens)
    • Delegacy from the Embassy (diplomat)
    • Request for import and inventory (diplomat)
    • Illegal drugs
    • Food
    • Medicine
    • Pornographic material
    • Firearms, ammunition, explosives
    • Protected species and products thereof as listed by the Washington Convention (CITES) / live plants, unless the plant has the phito-sanitary certificate
    • If the resident permit is unavailable, a statement will be issued that the owner of the goods will obtain within 6 months.
    • The personal declaration must state that the owner of the goods has owned the household goods and personal effects for at least 6 months, the goods are not intended for commercial purposes, and that the owner of the goods has lived abroad for a period of at least 12 months (template provided by agent in Romania).
    • Relief is not available from import duties for household goods belonging to natural persons transferring their secondary residence in the Customs territory of Romania.
    • Customs regulations in Romania are grounded on Council Regulation EEC Number 918/83.
    • An owner of the goods can be admitted free of import duties and VAT if:
      • Non - citizens must:
        • Transfer their main residence from another country to Romania
        • Reside outside Romania for at least 12 months
        • Goods are for personal use and cannot be sold within 2 years after Customs clearance
      • Returning citizens must:
        • Transfer their secondary residence from another country to Romania
        • Reside outside Romania for at least 12 months
        • Goods are for personal use and cannot be sold within 2 years after Customs clearance
    • Import duties are charged for food, alcohol products, tobacco, and tobacco products and perfumes.
    • An Economic Operators Registration and Identification number (EORI) is required for import and export of household goods and personal effects, including motor vehicles.
    • Valued inventory showing serial numbers of electric appliances, photographs, including antiques and art, carpets, lamps, paintings, silver, and crystals (2 copies each) is required.
    • The fiscal number and registration certificate copy of the company must be provided by the employer in Romania.
    Russia
    • Copy of passport
    • Packing list
    • Telex release bill of lading (OBL) / copy air waybill (AWB)
    • Detailed inventory or pro-forma invoice
    • Customs declaration form
    • Letter of employment
    • Copy of visa (accredited individuals)
    • Copy of accreditation card (accredited individuals)
    • Copy of diplomatic passport, diplomatic visa, and diplomatic card (diplomats)
    • Customs declaration form (non-accredited individuals).
    • Registration with the Federal Immigration Services (FMS) (non-accredited individuals)
    • Power of attorney
    • Weapons of all kinds
    • Pornography
    • Narcotics
    • Toxic and radioactive materials
    • Flora and fauna objects
    • Technical / receiving apparatus which operate with frequency higher than 9 KHz
    • Customs duty is EUR 4/kg or 30% of the value (the higher will be taken) for all non-diplomatic shipments.
    • Payments are done only with roubles (RUE) directly to the Federal Custom Service (FTS)
    • All in-bound non-diplomatic shipments are subject to the payment of Customs duties and taxes calculated based on the costs, insurance, and freight (CIF) value of the shipment.
    • All shipments are subject to issuance of a Customs declaration for each Harmonized System code (HS code).
      • The cost of the Customs declaration will be determined during the Customs clearance process.
    • The detailed inventory must include photographs and values for all objects of art.
      • Inventory must include the value, dimensions, author, year / period of art, and materials used in all photos and artwork.
    • The Customs declaration form is required for unaccompanied baggage that must be stamped and signed by Customs at the time of owner of the goods’ arrival (returning citizens only who apply for duty-free import).
    • The power of attorney must be done at Russian notary.
      • For diplomats the power of attorney must be on embassy letterhead.
    • The letter of employment must be company letterhead to the Russian authorities.
      • For diplomats the letter must be on embassy letterhead.
    • The exchange rate is based on the Russian Central Bank the day of import clearance, so the owner of the goods has to pay more to prevent exchange difference.
    • Payment to the Federal Custom Service takes about 3 - 4 working days.
    Saint Lucia
    • Passport
    • Original bill of lading (OBL) / air waybill (AWB)
    • Letter from Ministry of Foreign Affairs (diplomats)
    • Detailed inventory in English (must include the serial numbers for all electrical devices and appliances)
    • Medicines, narcotics, drugs and paraphernalia
    • Pornography
    • Items of the occult, black magic, witchcraft or other similar items
    • Products made from endangered species as outlined by CITES
    • Counterfeit items
    • A returning national is allowed to enter personal effects (used or new) on the conditions stated below:
      • A returning national is a Saint Lucian who has lived abroad continuously for a minimum of 10 years.
    • Bicycles are subject to the payment of duties.
    • Items may be imported duty free if the following conditions are met:
    • s
      • They have been in the owner of the goods’ use and possession for more than 12 months.
      • They are not intended for sale or exchange.
      • They are imported within 3 months of the owner of the goods’ arrival.
      • The owner of the goods signs a declaration in the presence of a Custom’s officer.
    • A 6% Customs service charge is payable on all imports except those of diplomats and other exempted owners of the goods.
    Saudi Arabia
    • Copy of passport with entry visa page
    • Original bill of lading (OBL) / air waybill (AWB)
    • Detailed and valued inventory
    • packing list
    • Purchase receipts for electrical / electronic appliances
    • Certificate of insurance, if applicable
    • Letter of authorization attested by the Saudi Chamber of Commerce (for government employees, only the seal of the government agency is required)
    • Copies of residence permit (Iqama) / Saudi National’s ID (Bataqa)
    • Copy of diplomatic ID / passport (diplomats)
    • Customs duty and inspection exemption certificate from the Ministry of Foreign Affairs (diplomats
    • All games of chance (gambling paraphernalia) including chess sets, dice, backgammon and the likes
    • Animal skins in commercial quantities
    • Weapons and firearms (real or ornamental, antiques, etc.) including guns, ammunition, fireworks, spears, etc.  (if imported, the owner of the goods will be subject to investigation that may result in fines and/or prison)
    • Military uniforms or military equipment of any kind
    • Alcoholic beverages or food products containing alcohol such as vanilla, flavoring extract, cooking wines, etc.
    • Books, wine making kits, or other items used in the preparation or manufacture of alcoholic drinks and beverages
    • Narcotics and unidentified medicines
    • Radio transmitter or communication equipment / devices (including receivers, VHF, Marine / police bands or walkie-talkies)
    • Stuffed animals (products of taxidermy), statues, figurines, carving or objects depicting human or animal forms
    • Pornographic materials and literature, including fashion magazines with people wearing underwear or swimsuits
    • Any foodstuffs containing pork and related pork meat products, etc.
    • Any books pertaining to religions other than Islam
    • All incoming shipments are subject to a rigorous full inspection.
    • The format for the letter of authorization should be provided by agent to the consignee upon arrival at the destination.
    • Items valued over SR 10,000.00 (approximately US$ 3,000.00) are subject to Customs duty and payment assessed on the cost, insurance and freight (CIF) value.
    • If purchase receipts for electrical / electronic appliances are unavailable, Customs authorities will assess the goods based on the local value of the items.
    • All containerized shipments must be on pallets or in lift vans; otherwise, the seaport authority will impose penalty for improper stowage.
    • The owner of the goods must be present in Saudi Arabia at the time of Customs clearance to clear the shipment.
    • The importation of prohibited items may be considered a smuggling attempt and may result in immediate confiscation, heavy penalties, fines, and/or imprisonment.
    • Diplomats must obtain the duty and inspection exemption certificate from the Ministry of Foreign Affairs; otherwise, the shipment will be subject to a physical inspection and duty payment.
    Serbia
    • Copy of passport
    • Packing list In English or Serbian
    • Detailed inventory (quantity of each item required)
    • Original bill of lading (OBL) / air waybill (AWB)
    • List of books (name and author)
    • List of electrical items (brand, model, and serial number)
    • Certificate of import (obtained from a local police station)
    • Letter of employment
    • Temporary resident visa (must be valid for more than 3 months)
    • Copy of personal ID card with the address for delivery (returning citizens)
    • Itemized list of books imported (title, author, and total quantity)
    • Photos of each painting imported (sent by mail)
    • List of paintings imported (name, author and technique used)
    • Appraisals for paintings, if applicable (returning citizens)
    • Certificate from Serbian embassy from country of origin proving that the owner of the goods worked abroad for more than 2 years, if applicable (returning citizens)
    • Firearms and ammunitions
    • Unlawful drugs
    • Pesticides
    • Toxic materials
    • Pornography
    • Consumable products (e.g., food, alcohol, tobacco, etc.)
    • The certificate of import can only be obtained if the temporary resident visa is valid for more than 3 months.
    • Goods are temporarily imported for foreigners based on the business visa; any extension of the temporary import must be made once a new visa is obtained
    • If temporary export (out of Serbia) for returning Serbians has been performed, the shipment will be exempt of duties and taxes.
    • If the owner of the goods worked abroad for more than 2 years and can provide certificate from the Serbian embassy, the import is tax free up to 5000 Euros of value of the goods (with original passport and entry stamp at time of shipment arrival and must not older than 12 months).
    • If the owner of the goods is unable to provide a certificate proving employment abroad for more than 2 years, import will be taxable.
    • Taxes and duties are calculated on value of the shipment in addition to the cost of transport.
    • Shipment will be unloaded in a Custom’s warehouse for clearance (unless the owner of the goods worked for Serbian Ministry of Foreign Affairs abroad).
      • The import procedure can range from 3 working days to several weeks.
    Singapore
    • Copy of passport (photograph and personal information pages)
    • Declaration of facts form
    • Original bill of lading (OBL) / air waybill (AWB)
    • Copy of the owner of the goods’ employment pass / green card (both sides)
    • Goods and services tax relief form (GST)
    • Supplementary Customs declaration form
    • Wine and liquor declaration form
    • Exemption permit (diplomats)
    • Liquors and cigarettes marked with the words "SINGAPORE DUTY NOT PAID" on the labels, cartons or packets
    • E-cigarettes
    • Chewing gum, chewing tobacco, and imitation tobacco products (except approved oral dental and medicated gum by the Health Sciences Authority)
    • Shisha
    • Smokeless cigars, smokeless cigarillos or smokeless cigarettes
    • Dissolvable tobacco or nicotine
    • Any product containing nicotine or tobacco that may be used topically for application, by implant or injected into any parts of the body
    • Any solution or substance, of which tobacco or nicotine is a constituent, that is intended to be used with an electronic nicotine delivery system or vaporizers
    • Nasal snuff (with effect from 1 August 2016)
    • Oral snuff (with effect from 1 August 2016)
    • Gutkha, khaini and zarda (with effect from 1 August 2016)
    • Weapons, gun, ammunition of any kind, cigarette lighters of pistol or revolver shape
    • Narcotics, controlled or non-branded drugs, and psychotropic substances
    • Endangered species of wildlife and their byproducts
    • Firecrackers or counterfeit currencies
    • Obscene articles, pornographic books, materials, publications on video tapes / discs and software
    • Reproduction of copyright publications, video tapes, video compact discs, laser discs, records or cassettes
    • Seditious and treasonable materials
    • Animals and birds and their by-products
    • Endangered species of wildlife and their by-products
    • Plants
    • nasal snuff
    • Arms and Explosives
    • Bullet-proof clothing
    • Weapons, Kris, spears and swords
    • Prerecorded cartridges and cassettes
    • Films, video tapes / discs, laser discs, CD-ROMS, and video games
    • Medicines, pharmaceuticals, and poisons
    • Telecommunications, radio communication equipment, and toy walkie-talkies
    • A duty exemption will be given to goods if all documentation as requested above is in order.
    • Goods should be in the owner of the goods’ possession and used for more than 3 months.
    • Shipment must be imported into Singapore within 6 months of the owner of the goods’ first arrival into Singapore.  
    • If shipment arrives more than 6 months after owner of the goods’ employment pass (EP) into Singapore, shipment is subject to 7% goods and services tax (GST) on the cost, insurance, and freight (CIF) value.  
    • Returning Singaporean residents should be away for more than 6 months to get 7% GST relief.
    • Embassy, high commission, Consulate or accredited trade organization in and owner of the goods who have been accorded diplomatic and consular privileges and immunities by the Singapore Government are eligible for duty exemption and GST relief on all goods that are for the personal or official use of the owner of the goods  or organization; an exemption permit is required to cover the import of such goods but the organization and its authorized claimants have to be first registered with Customs.
    • A failure to declare all items or pay taxes due may result in prosecution, fines, and/or imprisonment.
    Slovakia
    • Detailed valued inventory list in Slovak and English, dated, and signed by the owner of the goods
    • Copy of passport
    • Customs declaration form (power of attorney)
    • Sworn statement
    • Original bill of lading (OBL) or sea waybill (SWB) / air waybill (AWB) / contract for the international carriage of goods by road (CMR)
    • List of electronic items with serial numbers
    • Slovak residence permit or application / bank guarantee / cash deposit (foreign citizens / EU citizens)
    • Letter of employment (must include the owner of the goods date of birth and passport number) (foreign citizens / EU citizens)
    • Lease agreement notarized original and 1 notarized copy of the original (foreign citizens / EU citizens)
    • Accreditation card (from the Ministry of Foreign Affairs) or confirmation from the embassy of accreditation (diplomats)
    • Slovak identification card (returning citizens)
    • Confirmation letter that the owner of the goods worked / stayed out of the EU for more than 12 months (returning citizens
    • Drugs
    • Commercial vehicles
    • Protected species and products thereof as listed by the Washington Convention (CITES), such as ivory, tortoise shells, coral, reptile skins, etc.
    • Detailed inventory list must include the brand name and the serial numbers of electronic items.
    • The letter of employment must include a statement that the employer will pay any duties or taxes for the owner of the goods, if applicable.
      • For the owner of a private company or a self-employed owner of the goods, the company must be registered.
    • Household goods and personal effects may be imported duty and tax free if the following conditions are met:
      • The goods have to have been used for a minimum of 6 months.
      • The goods may not be sold and may only be used for the owner of the goods’ own purposes during the period stated by the Customs office (12 months).
      • The owner of the goods must have lived abroad for more than 12 months prior to entry into Slovakia.
    • Household goods and personal effects must be imported within 6 months after the owner of the goods’ arrival date.
    Slovenia
    • Passport
    • Owner of the goods’ Slovenian tax number
    • Diplomatic identification (diplomats)
    • Residence registration in Slovenia
    • Inventory (Slovenian or English)
    • Statement signed by the owner of the goods confirming residence in Slovenia (EU citizens) Letter from previous employer or statement letter issued by local Slovenian embassy (EU citizens)
    • Slovenian ID (non-EU citizens)
    • Employment letter from Slovenian employer (non-EU citizens)
    • Statement issued by owner of the goods’ embassy state nature, purpose, and value of the goods (diplomats).
    • Tax and duty exemption certificate (issued by Slovenian Ministry of Finance) (diplomats)
    • Import and export of narcotics is prohibited.
      • Drugs for personal use if these are used as medicines are allowed.
      • Medical certificate proving the right of use must be presented.
    • Statement signed by the owner of the goods confirming residence in Slovenia must also state that the goods are in the possession of the owner of the goods and used for more than 6 months.
      • Furthermore, that the owner of the goods did not import anything under tax / duty exemption.
    • Statement issued by local Slovenian embassy must state that the owner of the goods lived outside of the EU for more than 12 months.
      • Letters from previous employers as an alternative can state that the owner of the goods lived abroad for more than 12 months.
    • Slovenian and other EU citizens who have lived outside the EU longer than 12 months and are relocating to Slovenia are permitted to import used household goods and personal effects, car, motorbike, boat, camp trailer, airplane, pets, and horse without paying import Customs duties and tax (VAT) assuming these taxes were paid upon purchase of the item in origin country.
    • There is no limit in value of goods to be imported.
      • Goods must be imported within 12 months after the date of Registration of Residence in Slovenia.
    • All goods intended for import into Slovenia must be declared at the time of first import.
    • Same conditions apply to non-EU citizens except ‘Proof of living outside EU less than 12 months’ is not applicable.
    South Korea
    • Copy of passport (photo, entry stamp, & long term visa pages)
    • Detailed inventory / packing list (in English)
    • Copy of bill of lading (OBL) or sea waybill / air waybill (AWB)
    • Alien registration card (ARC) (from Korean Immigration Office)
    • Certificate of entry and exit (returning citizens and accompanying family members only)
    • Application for duty exemption issued by Ministry of Foreign Affairs Korea (diplomats)
    • Customs declaration form
    • Power of attorney
    • Illegal drugs
    • Pornographic material
    • Counterfeit goods or materials
    • Subversive and treasonous materials
    • Passport copy should be a copy of the owner of the goods’ passport, and each of the accompanying family members.
    • The ARC must be valid for at least 12 months.
    • Goods must arrive at port of entry / airport of entry (POE / AOE) in Korea within 6 months of the owner of the goods’ arrival.
    • Clearance should take place at a Customs bonded warehouse (except for diplomats).
    • Personal effects cannot be Customs cleared prior to the owner of the goods’ arrival.
    • All incoming shipments, excluding diplomatic shipments, are subject to open inspection by the Korean Customs Authority.
      • However, even diplomats, due to container access restriction within Seoul’s four main gates area, must have containers de-vanned and trans-loaded to mover’s van but without inspection.
    • Evidence of at least 12 months abroad must be shown in passport (returning citizens).
    Spain
    • Original of passport
    • Original of DNI (for Spaniards) or NIE (residence permit for foreigners)
    • Detailed inventory, valued and signed in Spanish
    • Original certificate of change of residence (“Baja Consular”) issued by the Spanish Consulate at origin
    • Spanish resident card / work permit
    • Original bill of lading (OBL) / air waybill (AWB)
    • “Alta de Empadronamiento” issued by the local authorities of the place of residence in Spain
    • Application form for duty-free importation
    • Diplomatic Franchise (Diplomats)
    Note:  Customs regulations may differ between cities.  It is important to contact agent for specific information prior to importation.
    • Firearms and ammunition (permit is required)
    • Antiques (permit is required)
    • Liquor and alcohol (small quantities)
    • Pictures, sculptures, Persian carpets and other art items
    • Protected species and products made from them per the Washington Convention  (CITES), such as ivory, tortoise shells, coral, reptile skins, etc.
     
    • Household goods are duty free if meeting the following conditions:
      • Goods are owned and used by the owner of the goods for a minimum of 6 months
      • The shipment is imported into Spain within 12 months after owner of the goods arrival
      • The owner of the goods must have lived abroad for a minimum of 1 year
    • If a Spanish Residence permit is not available, a Bank Guarantee between 40% and 60% of the total value declared in the inventory and the presentation of the Work Permit will be required for Customs clearance.
    • The Bank Guarantee will be returned when regularization is completed within 6 months upon presentation of the permit.
    • Owner of the goods must be registered at the National Tax Office / Revenue Service; if the owner of the goods has not obtained a Residence Permit, the owner of the goods’ employer, company or a person already registered at National Tax Office must represent the owner of the goods at Customs clearance.
    • Owner of the goods must obtain Diplomatic Franchise from the Foreign Affairs Ministry, which takes approximately 2-3 weeks.
    Sri Lanka
    • Passport with residence visa
    • Original bill of lading (OBL) / air waybill (AWB)
    • Packing list
    • Detailed inventory
    • Insurance certificate
    • Duty free clearance certificate (if applicable)
    • Import license (if applicable)
    • Bank guarantee (if applicable)
    • Narcotics
    • Pornographic materials
    • Anti-religious materials
    • The owner of the goods should be present for Customs clearance in Sri Lanka.
      • In absence of the owner of the goods, a registered (legalized) Power of Attorney must be submitted with a copy of the owner of the goods’ passport.
    • All shipments are subject to Customs inspection.
    • It is important that the cargo arrives after the owner of the goods has obtained a residence visa.
    • Documents should be received by the destination agent at least 7 days prior to shipment arrival.
      • Full-container-load and air shipments take approximately 3-4 business days for Customs clearance provided all documents are received by the destination agent in advance of shipment.
    • All applicable fees must be made prior to clearance of the shipment.
    • On the detailed inventory, all electrical items and furniture should be individually priced and the total value should not exceed USD $1000.00 per owner of the goods, according to the assess value by the Customs authority, the duty is payable if it exceeds the given amount.
    • Only one electrical item of any kind is permitted.
    • Refrigerators, freezers, washing machines, dishwashers, dehumidifiers, air conditioners, and home theaters are not considered household goods.
    • Diplomats can only import duty-free if clearance certificate is produced.
    Sweden
    • Passport
    • Swedish Customs form (Foersaekran)
    • Detailed inventory in English or Swedish
    • Bill of lading (WBL) / air waybill (AWB)
    • Letter of employment / lease agreement
    • Residence permit (non - citizens)
    • Diplomatic franchise
    • Narcotics and illegal drugs
    • The letter of employment / lease agreement must show employment or time abroad for at least 12 months from origin country and must show employment and residence in Sweden for at least 12 months.
    • The detailed inventory must be descriptive, stating contents of each item and carton and cannot include expressions such as “miscellaneous,” “garage items,” “PBO” (packed by owner),” etc.
    • Diplomatic franchise from registration at Swedish Tax Office / Skatteverket or extracted from Swedish population register (diplomats)
    • Household goods, including but not limited to, furniture and personal effects must be used for at least 6 months prior to import.
    • Shipments must arrive within 12 months after the owner of the goods’ arrival (non - citizens).
    • For returning citizens, the consignment must arrive in connection with their own return.
    • The owner of the goods must be registered in Sweden upon Customs clearance, but is not required to be present during the clearance process.
    • Household goods and personal effects must not be brought into Sweden for commercial use or for the use of other persons.
    • A physical inspection of the shipment is generally not required for Customs clearance, but Customs may request that one be completed.
    • A Customs exemption is granted for goods other than alcohol, for persons immigrating or returning to Sweden after more than 12 months outside the European Union (EU), and must have had a permanent residence in Sweden for at least 12 months.
    • All wooden material used for crates, lift vans, and bulk heads must be made of treated wood per the International Standard for Phytosanitary Measures No. 15 (ISPM15) and with a certified stamp.
      • This does not apply for manufactured furniture.
    Switzerland
    • Copy of passport with clear photo
    • Copy of bill of lading (OBL) / CMR (Road) / air waybill (AWB)
    • Originally signed Customs form 18.44 (application for duty & tax-free clearance of removal goods)
    • Supplemental declaration for alcoholic products
    • Detailed inventory list
    • Copy of residence permit (except for Swiss citizens and immigrants from the 15 initial EU states and from the EFTA states)
    • Registration at local Swiss town hall
    • Coy of lease agreement / purchase contract (property title)
    • Detailed packing list in German, French, Italian, or English
    • Proof of stay more than 1 year outside of Switzerland (military booklet, attestation from Swiss Consulate or earlier de-registration) (returning citizens)
    • Copy of the work contract or letter of employment confirming the relocation (residents of European Union (EU) countries)
    • Original Customs form 14.60 provided by employer, duly signed, and stamped (diplomats)
    • Copy of "Carte de Légitimation" (diplomats)
    • Drugs and narcotics
    • Weapons (other than sporting and hunting guns)
    • Ammunition
    • Anti-radar equipment
    • Animal products from protected / endangered species (ivory, skins etc.)
    • Fake items (e.g. watches, faked brand name & model items)
    • The importation of used household goods and personal effects into Switzerland is usually duty and tax free.
    • All documents must be available at the time when the Customs formalities are affected.
      • If documents are missing, Customs formalities can only arrange a temporary clearance.
      • In these circumstances, Swiss Customs will levy an appropriate fee or ask for a deposit which is laid down according to the volume of the removal.
    • The "Carte de Légitimation" takes approximately 2 months to obtain.
    • Used household goods may be imported if it is in the owner of the goods’ possession, has been used abroad for at least 6 months, are for the continued use of the owner of the goods, and correspond to the normal requirements of an intended resident after importation.
    • Personal office goods and papers belonging to the owner of the goods are considered household goods.
    • Returning Swiss citizens qualify for duty-free entry if the duration of employment abroad exceeded 12 months.
    • If possible, all goods should be imported in one consignment.
    • Later consignments should be listed on the inventory of the first shipment.
      • If a later shipment is to follow, it should be noted on the owner of the goods’ declaration of personal household goods under the appropriate section.
      • If the owner of the goods can prove that he is unable to proceed with the clearance of a second shipment, Customs will extend a delay for clearance up to 24 months from the date of the first clearance.
    • Unaccompanied hand baggage may be imported duty free, provided it consists only of used personal effects and/or books.
      • The shipment should be accompanied by an inventory and is subject to Customs inspection.
    • If a secondary home is bought or rented, import of removal goods is free of duties and taxes.
      • However, importation must occur close to the time of the issue of the purchase or lease contract.
      • Cars do not fall under this rule and are not duty and tax-free, even if used.
    Syria
    • Passport / Syrian identity card
    • Original bill of lading (OBL) / air waybill (AWB)
    • Detailed inventory typewritten in English or French
    • List of electrical appliances and electronics (detailing make, year and serial number) and valuable articles (silver, carpets, furs, etc.)
    • Manuals for computers, TVs and radios
    • Diplomatic exemption from the Syrian Ministry of Foreign Affairs (diplomats)
    • Work permit (foreigners)
    • Residence card (foreigners)
    • Permit from the General Directorate of Customs for clearance under temporary admission regime (foreign)
    • Letter of guarantee from employer (foreigners)
    • License of importation (foreigners)
    • Letter of employment including start and end date (returning citizens)
    • Certificate of residence from Syrian embassy (returning citizens)
    • List of Household goods in Arabic certified by Syrian Embassy (returning citizens)
    • Emigrant book from the Syrian embassy (returning citizens)
    • Lease agreement and proof thereof (utility bills, etc.)
    • Narcotic drugs
    • Tobacco, wines and spirits
    • Dangerous goods including firearms and ammunition
    • Pornographic materials
    • Motorcycles
    • Works of art and antiques
    • Walkie-talkie radios and radio-controlled cars, boats and planes
    • The owner of the goods must be present for Customs clearance.
    • All shipments are subject to a detailed inspection.
    • Items cannot be moved to a bonded warehouse for storage before Customs clearance is completed.
    • Items must arrive in Syria within 4 months of owner of the goods’ arrival with the exception of diplomats.
    • Used household goods and personal effects are duty-free provided items are for personal use, not sold in Syria, and must be re-exported from Syria by the expiration of the work permit or active service (foreigners, diplomats).
    • Only one shipment allowed during the first four months of arrival (returning citizens).
    • Used household goods and personal effects are duty-free provided the owner of the goods is transferring his primary residence to Syria to take up permanent residence (returning citizens).
    • The goods must have been used for at least 2 years and will be retained for personal use by the owner for at least 3 years in Syria (returning citizens).
    Taiwan
    • Scanned copy of passport photograph and signature pages (picture must be clear and legible)
    • Scanned copy of the entry stamp, dated within the last 6 months (before shipment’s arrival date)
    • Copy of bill of lading (BL) / air waybill (AWB)
    • Inventory list / packing list in English
    • Owner of the goods’ arrival flight details matching entry stamp into Taiwan
    • Original signed Customs entrusting letter
    • Customs declaration form (inward declaration form)
    • Scanned copy, front and back, of the owner of the goods’ Taiwan ID (national citizens)
    • Scanned copy, front and back, of the owner of the goods’ ARC or work permit (foreign citizens)
    • Firearms, swords, long knives, and ammunition
    • Narcotics and non-branded drugs
    • If the shipment contains animal fur (lion skin, leopard skin, or ivory), please inform the owner of the goods to get a CITES approval before sending the mentioned items to Taiwan.
      • Otherwise the goods will be confiscated and may also cause a lawsuit.
    • Customs declaration form (inward passenger’s declaration) for unaccompanied baggage clearly indicating an “unaccompanied shipment”, completed upon arrival of the owner of the goods.
      • This form can be obtained by the owner of the goods by exiting through the red channel of the airport baggage declaration area.
        • If there is no declaration form, duty and taxes will be applied to the shipment.
    • Household goods and personal effects will not be cleared prior to the owner of the goods’ arrival in Taiwan.
    • All shipments are subject to inspection, excluding diplomatic shipments with a duty free exemption letter provided by Taiwan government.
      • Shipment arrival must be within 6 months of entry into Taiwan by the owner of the goods.
      • Used household goods and personal effects normally are entitled to be cleared duty / tax free if full documentation is presented to Custom Authorities.
    • For air shipments, advise the agent of all related information (AWB number, number of packages, weight, and contact name and number of company).
      • The average time for clearance after arrival is 2-3 working days.
    • Wooden liftvans loaded as a full container load (FCL) in sea shipments must be indicated on the original bill of lading "CY toCFS" to avoid delays in customs inspections.
      • Otherwise, there will be an additional charge of USD $300 for trailer from CY container terminal yard to CFS terminal warehouse for inspection plus USD $15.00/per CBM for CFS charge and USD 8/CBM for customs terminal fee.
    • Containers will not be delivered port-to-door, except for diplomatic shipments.
      • Containers must be unloaded at the Customs bonded warehouse for inspection.
      • After Customs clearance, shipment will be transported to the residence by truck / van.
      • The average time for clearance is 4 - 5 days for sea shipments.
    • All untreated wood (e.g., liftvans and crates) must be fumigated using ISPM 15 standards.
    Tajikistan
    • Copy of passport
    • Copy of visa (diplomats and foreigners)
    • Letter of employment
    • Packing list
    • Original bill of lading (OBL) / air waybill (AWB)
    • Diplomatic card (diplomats)
    • Weapons of all kinds
    • Pornography
    • Narcotics
    • Toxic and radioactive materials
    • Do not send insurance or any other documents showing the value of household goods and personal effects with the shipment to avoid the payment of heavy import duties
    Thailand
    • Original passport (with one-year visa issued by immigration in Thailand required for free duty and tax import)
    • Packing list
    • Work permit
    • Original bill of lading (OBL) / air waybill (AWB)
    • Copy ID card (returning citizens) (air shipment only)
    • 90 day business class visa (non Thai immigrants)
    • Diplomatic privileges approval issued by Ministry of Foreign Affairs in Thailand
    • Shortwave radios
    • Pornographic or obscene objects, literature, pictures, etc.
    • Counterfeit currency, bonds, coins or other counterfeit objects
    • Medical equipment without a license
    • Gold and silver
    • Buddha heads / non full figure Buddha article or religious items
    • Firearms, ammunition
    • The shipment must arrive within 6 months after the owner of the goods’ first arrival on their non - immigrant visa or arrival stamp on a passport.
      • For returning citizens it must be on last arrival.
    • Must contain only used household and personal effect items (not new items).
    • Customs allow one of each kind of electrical appliances.
      • Double items will be dutiable.
    • Household goods must come from the country where the owner of the goods has been staying / working before moving to Thailand.
    • Customs allow one air and sea shipment duty free.
    • The owner of the goods should enter Thailand with a 90 days "class B" (business) non-immigrant visa (non - citizens).
    • The owner of the goods has a 12 month work permit (without any condition), and 12 month visa which has been stamped by immigration in Thailand.
      • Normal process for issuing work permit may take 4-8 weeks (non - citizens).
    • The owner of the goods has never imported goods into Thailand (returning citizens).
    • The owner of the goods must be in the origin country at least 365 days (returning citizens).
    • If the owner of the goods visits Thailand while staying overseas, it must be only 3 months maximum each time (returning citizens).
    • If the owner of the goods visits Thailand many times while staying overseas, the owner of the goods must have good reason and explanation for Thai customs (returning citizens).
    • Returning citizens must be overseas for 1 year in order to be considered for tax and duty free re-entry; travel to and from Thailand during the owner of the goods’ overseas stay is likely to disqualify them from the exemption.
      • A physical stamp in passport and a copy of his/her Thai ID card is required.
    • Diplomatic shipments are exempt from tax and duty, but processing takes approximately 14 business days by the respective Embassy; therefore, documentation must arrive prior to shipment to avoid additional port charges.
    • Retirement / tourist / non - immigrant O visa holders must pay duties.
      • Retirement visa holders must pay duties for household goods except used personal effects (e.g. books, clothes, shoes).
    Trinidad & Tobago
    • Copy of passport
    • Copy of bill of lading (OBL) / air waybill (AWB)
    • Copy of work permit, if applicable
    • Detailed inventory
    • Affidavit of returning resident (returning residents)
    • Ministry of Foreign Affairs forms (diplomats)
    • Diplomatic franchise (diplomats)
    • Importer Registration (N number)
    • Narcotics
    • Communications equipment such as CB radios, walkie-talkies, etc.
    • An import license is required for appliances that contain refrigerant gas (e.g., refrigerator, etc.).
    Turkey
    • Work permit
    • Detailed inventory
    • Original passport
    • Letter to Customs
    • Tax identification number (TIN)
    • Original bill of lading (OBL) / air waybill (AWB)
    • Marriage certificate (non - citizens coming for marriage)
    • Rental contract / property title or deed (non - citizens)
    • Turkish citizenship number (non - citizens / returning citizens)
    • Permanent return certificate / export declaration form (returning citizens)
    • Diplomatic franchise (diplomats)
    • Letter of assignment (diplomats, government officials)
    • Drugs
    • Weapons
    • Meat-based products
    • Gambling machines
    • Only used goods may be imported.
    • The detailed inventory must include a description of each item in the shipment, including the brand name and serial numbers of electrical items.
    • The shipment may contain no items packed by the owner (PBO).
    • The names on the passport and original bill of lading (OBL) / air waybill (AWB) must match identically.
    • Customs clearance takes approximately 4 - 5 business days.
    • For small air shipments entering by way of paid taxes, the owner of the goods must arrive more than 1 month prior to or 1 month after the arrival of the goods.
    • The shipment must arrive no earlier than 2 months prior to owner of the goods’ arrival or no later than 6 months after the owner of the goods’ last entry into Turkey.
    • For non - citizens coming to Turkey to marry, the shipment must arrive within 12 months after or 2 months prior to the marriage date; the Turkish spouse must have resided in Turkey for the 12 months preceding the marriage date.
    • Non - citizens must provide a list of entry and exit dates in last 2 years from nearest police headquarters.
    • For non - citizens shipping by air, a residence permit or rental contract (valid for a minimum of 24 months) must be certified by a notary or the original of the property title or deed is required for permanent import.
    • There are three document options for non - citizens shipping household goods into Turkey:
      • Option 1:  The owner of the goods must present a copy of a rental contract for 12 months, certified by a notary, or an original property title / deed must presented for permanent import.
      • Option 2:  If the owner of the goods does not have a rental contract or property title / deed with a work permit for temporary import and original residence permit, a deposit must be paid of approximately 30% above the total value of the shipment or a bank guarantee letter must be provided.
      • Option 3:  If the owner of the goods does not have a rental contract, property title / deed, work permit or residence permit, the owner of the goods must pay tax if the value of the shipment exceeds1500€ for permanent import of approximately 20%.
        • The shipment must arrive within 30 days of the arrival of the owner of the goods.
    • Returning citizens must provide their spouse’s passport if they are married.
      • If they are a bachelor they must provide their ID certificate from Registry Office (Nüfus müdürlügünden vukuatlı nüfus kayit örnegi)
    • Returning citizens must provide a list of entry and exit dates in last 3 years, obtained the nearest police headquarters
    • There are four document options for returning citizens shipping household goods into Turkey:
      • Option 1:  The owner of the goods must present the original permanent return certificate from the nearest Turkish Consulate in the origin country indicating that the owner of the goods has resided in the country of origin for at least 2 years.
      • Option 2:  A copy of the export declaration form used to export the same shipment from Turkey previously.
      • Option 3:  If the owner of the goods does not have a permanent return certificate or export declaration form, taxes must be paid if the shipment exceeds 1500€ of approximately 20%.
      • Option 4:  A copy of the rental contract (minimum of 24 months), certified by a notary or an original property title / deed for permanent import is required.
    Turkmenistan
    • Copy of passport
    • Copy of visa
    • Original bill of lading (OBL) / air waybill (AWB)
    • Packing list
    • Letter from embassy to Customs committee (diplomats)
    • Diplomatic note approved by the Ministry of Foreign Affairs
    • Copy of diplomatic card (diplomats)
    • Pro-forma invoice (foreigners and returning citizens)
    • Letter of employment (foreigners)
    • Customs declaration blank form (to be completed at Customs)
    • Weapons of all kinds
    • Pornography
    • Narcotics
    • Toxic and radioactive materials
    • Foreigners must pay USD $5.00 / hour for Customs service.
    • Turkmen citizens are not permitted to import household goods and personal effects on a temporary import basis and must pay full Customs taxes and duties.
    • A pre-alert with copies of all documents should be sent 10 days prior to the arrival of the shipment to avoid payment of heavy import duties.
    Turks & Caicos Islands
    • Passport (bio-data page)
    • Work permit / residence permit / other legal proof of residency
    • Letter of exemption issued by the Turks & Caicos Customs Department (if applicable)
    • Original bill of lading (OBL) / express release / air waybill (AWB)
    • Detailed valued inventory list (in USD)
    • Invoices (new items) (in USD)
    • TCI Customs import entry form
    • Weapons and ammunition
    • Underwater guns (i.e.: Spear guns, Hawaiian slings and parts)
    • Controlled or illegal drugs or paraphernalia
    • Pornographic materials
    • All goods imported by an owner of the goods relocating to the Turks & Caicos Islands, or any returning residents, are duty free when moved within the first 6 months.
      • This excludes motor vehicles, boats, aircrafts, foodstuffs, tobacco products, perfumes, and any alcoholic beverages.
      • The goods must be owned by the owner of the goods and in use for a minimum of 12 months prior to the arrival in Turks & Caicos Islands.
      • The returning citizen must have lived outside of the country for at least 12 months.
    • Even though goods may qualify for duty free import, there is a 7.5% Customs Processing Fee (CPF) applicable to the total value of the goods.
    • If the owner of the goods does not qualify for duty free entry, the applicable Customs import duty rate will be applied.
      • Most household goods have an import duty rate of 30%.
    United Arab Emirates
    • Copy of passport
    • Copy of residence permit / visa
    • Employment visa with entry stamp of UAE if residence visa not ready / Emirates ID copy / Emirates ID application form
    • Bill of lading (express release) / air waybill (AWB)
    • Detailed packing list in English
    • Letter from Ministry of Foreign Affairs for exemption from the payment of Customs duties (diplomats)
    • Copy of diplomatic card (diplomats)
    • Letter of authorization / undertaking
    • Weapons of all kinds
    • Military uniforms
    • Alcohol and spirits
    • Narcotics of all kinds, including poppy seeds, flowers and leaves
    • Banned substances, including drugs and medicines
    • Radio transmitters, wireless transmitters and communication equipment
    • Gambling games
    • Statues and figures of animals with religious undertones
    • Carvings and statues of humans (especially nude)
    • Pornographic materials
    • Controversial political and religious literature and materials contrary to Islamic principles
    • Toxic and radioactive materials
    • Items manufacture by Israeli black-list and of Israeli origin
    • Food items containing pork
    • Articles made from endangered animals or made of ivory or rhinoceros horn
    • Any other goods, the importation of which is prohibited under the authority of U.A.E. Customs laws or any other laws in the country
      • Contact local agent for more specific details
      •  
    • All documents must be in place prior to shipment arrival.
    • Without a residence visa or passport, shipments will not be cleared, nor will the shipping line release shipment.
    • Import shipments may be intensively inspected by Customs authorities with charges incurred.
    • The importation of household goods and personal effects into the UAE is exempted from Customs duties.
    • If any prohibited items are found during the Customs inspection, severe punishment will be imposed including fines, imprisonment, or both. All import duties are charged based on the costs, insurance, and freight (CIF) value of the shipment.
      • All import duties are changed at 5% of the value of the item.
    • Do not send insurance or any other documents showing the true value of the goods with the shipment to avoid the payment of heavy customs duties.
    • It takes approximately 4 - 7 work days for sea shipments, 3 - 5 days for air shipments.
    • All sea shipments coming into Jebel Ali port are subject to approximately 5 - 7 days at port with free port storage and demurrage charges (depending on the shipping line).
    • Shipments not cleared within 10 days from the arrival date at the port will not have a free port storage period granted and the shipment will attract port charges from the first day of arrival.
    • Shipments that arrive before the weekend will automatically lose two days of Customs clearance and the shipment can become more susceptible to incurring port storage charges.
      • Please note that Friday / Saturday is a weekend in Dubai and for Dubai Customs.
        • Hence, no customs clearance and inspection can take place during these two days.
    • Shipments are also susceptible to demurrage charges; however, they will only start incurring after the fifth day of shipment arrival.
    United Kingdom
    • Legible copy of passport
    • Detailed inventory in English, dated, and signed by the owner of the goods
    • Transfer of Residence (ToR)
    • Copy of bill of lading (BL) / air waybill (AWB)
    • C426 with cover letter from respective embassy (diplomat)
    • Illicit drugs
    • Knives
    • Self-defense sprays
    • Stun guns
    • Indecent and obscene material
    • Counterfeit, pirated and patent-infringing goods
    • Milk products from outside the European Union (England, Scotland)
    • As of 1/1/17, owners of the goods must go online to apply for a Transfer of Residence (ToR).
      • An approval will allow the owner of the goods to import their personal & household effects goods into the UK with relief from import duties and charges.
      • Application must be made before packing shipment.
      • Once approval is obtained, the owner of the goods will be given a Unique Reference Number (URN) which will need to be passed onto UK Customs in place of the previous customs form C3.
      • The C3 form will become obsolete on 3/31/2017 and will not be acceptable for Customs clearance after this date.
      • The link to the ToR application can be found at the end of this document in ‘Consignment Instructions.’
      • Contact destination agent for further questions.
    • Documents must be received by agent prior to arrival of the shipment.
    • The agent may charge fees for incomplete or delayed receipt of documentation.
    United States of America
    • Copy of Passport (some ports require passports for all family members listed on the 3299)
    • Form CF-3299 – declaration for free entry of unaccompanied articles (if applicable)
    • Copy of visa (if non-US citizen / permanent resident) / copy of permanent resident card
    • I-94 stamp / card
    • A-1 visa (diplomats)
    • Form DS-1504 (diplomats)
    • CBP form 7501 - Customs entry summary
    • Form CF-6059B – Customs declaration
    • Copy of bill of lading (OBL) / air waybill (AWB)
    • Detailed inventory in English
    • Importers Security Filing (ISF)
    • Food questionnaire
    • Permit C – household goods permit (if importing alcohol) (Hawaii)
    • Supplemental declaration (required by most ports) (Hawaii)
    • Tuna
    • Drug paraphernalia
    • Haitian animal hide drums
    • Cuban cigars
    • Blank tapes and CDs from Iran
    • Absinthe
    • Counterfeit items or items inappropriately using a federally registered trademark
    • Products made from dog and cat fur
    • Flavored cigarettes, including cloves
    • All shipments are subject to examination at the discretion of Customs officials.
    • Do not indicate “packed by owner” (PBO) or miscellaneous descriptions on the detailed inventory.
    • The I-94 is an arrival stamp / card in the passport of all foreigners that indicates the length of time they have been admitted into the USA (some ports require a copy of the card).
    • All foreign diplomats (A-1 visa types) are required to be processed via the Department of State on a DS-1504 form, which is submitted to the Department of State by the consulate / embassy of the diplomat at least 10 days prior to arrival of the shipment.
    • Brokers are not allowed to clear Customs on CF-3299 entries for foreign diplomats holding an A-1 visa.
    • For duty-free clearance, the household goods must have been used at least 12 months in the foreign household prior to shipment from the origin country.
    • The owner of the goods must hold the proper long-term visa (non-B1 / B2 visitor’s visa) to import household goods duty free.
      • The owner of the goods can only import personal effects, e.g., clothing, camping gear, toiletries, etc. on a short-term visitor’s visa.
    • It is important for agents in the origin country to make sure the ISF is timely filed prior to the sailing of the vessel from the last foreign port for all ocean shipments to avoid penalties.
    • Customs and other government agencies can require a variety of different types of examinations that result in costs from USD $200-$1700 or more on a full container load (FCL) shipment.
    • Most household items used less than 12 months will require duty to be paid.
      • It is important for the owner of the goods to list those items in detail on the back side of the Customs Form 3299.
      • The owner of the goods should list the item, quantity, what material it is made out of, the value paid for the items in US dollars and the country of origin of the items.
    • To import household effects (furniture, dishes, linens, libraries, artwork and similar household furnishings, etc.) for personal use, the items must have been available for personal use or used in a household where the owner of the goods was a resident for 12 months and is not intended for another person or for sale.
      • The 12 months of use does not need to be continuous nor does it need to be the 12 months immediately prior to the date of importation (Hawaii).
    • Shipments from the 49 United States into Hawaii are not subject to U.S. Customs requirements, but shipments from foreign countries to Hawaii are subject to all of the same rules and regulations that apply to the rest of the United States.
    • Only shipments of used household goods and personal effects may enter the U.S. under informal entry.
    • Due to the fragile and unique ecosystem that exists in Hawaii, additional examinations may be ordered.
    • For shipments to Hawaii containing garden tools, outdoor furniture, playground equipment, motorcycles, scooters or any other items used outdoors, it is likely to be examined by U.S. Customs.
      • If Customs finds outdoor items to be dirty or contain insects or snails, they will notify the State of Hawaii Department of Agriculture.
      • The State may require the entire shipment to be cleaned, fumigated or frozen to clean potential bacteria or kill any invasive species.
      • Owners of the goods should be forewarned that they are responsible to pay for the expense of this process, it can be very costly and it may result in damage to household goods.
      • Informed decisions should be made regarding the import of items.
    • U.S. Customs may also order intensive exams on any shipments containing food products, medications or liquor.
    • The owner of the goods is responsible to pay for the exams and any damage incurred during inspections by Customs officials.

    Note:  The import regulations for the 48 contiguous United States and Alaska are included herein.  Significant distinct requirements for the import of household goods shipments into Hawaii exist; as the 50th state in the United States, shipments from the other 49 states in the United States are not subject to U.S. Customs. Shipments to Hawaii from foreign countries are subject to all the same rules and regulations that apply to the rest of the United States. Only shipments of used household goods and personal effects may enter the U.S. under informal entry.  

    Ukraine
    • Copy of passport
    • Copy of visa
    • Original bill of lading / express release / sea waybill / air waybill
    • Packing list
    • Pro-forma invoice
    • Copy of diplomatic card (diplomats)
    • Embassy certificate of accreditation in the Ministry of Foreign Affairs (diplomat)
    • Letter to Customs officials from the Embassy (diplomat)
    • Immigration card (non-diplomats)
    • Work permit (non-diplomats)
    • Employment contract (non-diplomats)
    • Employer registration certificate (non-diplomats)
    • Employment confirmation (diplomats must submit on Embassy letterhead)
    • Temporary import obligation (non-diplomats)
    • Letter from owner of the goods’ organization requesting Customs procedures (non-diplomats)
    • Detailed inventory lists
    • Separate list of art objects (non-diplomats)
    • Separate list of all electrical appliances with serial number; if possible, an original purchase receipt should be attached for all items listed
    • Separate list of antique items (all items produced before 1945)
    • Separate list of all books issued before 1939 (must include name of author and year of issue)
    • Customs declaration
    • Weapons of all kinds
    • Medicines and chemicals
    • Pornography
    • Narcotics and drugs
    • Toxic and radioactive materials
    • Alcohol and food items
    • Live plants and seeds
    • Skins and animal furs
    • Feathers and items containing feathers
    • Cleaning and washing materials
    • Items under pressure and flammables
    • Jewelry
    • Currency and bank notes
    • Tobacco
    • Pigeons
    • For non-diplomats the employment contract is needed in case the work permit is not ready
    • It is recommended that DVDs, CDs, and audio and videotapes be packaged into separate sealed boxes.
    • Temporary import of any quantity of CDs and DVDs is allowed, but the owner of the goods must move the equal quantity of CDs and DVDs.
      • If CDs or DVDs were not brought, than the owner of the goods is allowed to take 20 CDs/DVDs.
    • The detailed inventory lists must include a detailed description of each item, total number of pieces, Customs value for each item, total value for customs purposes, which must align with value on Pro-forma invoice (not needed for Diplomats).
    • Non-diplomats do not need a separate list of art objects if it is modern (after 1970) art for free circulation within Ukraine.
    • If you do not have a DIP card, service card, work permit / contract, permanent residence permit, or are a returning Ukrainian then every in-bound shipment is subject to the issuance of a Customs declaration for each Harmonized System code (HS code).
    • The cost of the Customs declaration will be determined during Customs clearance.
    • The owner of the goods’ organization mentioned on the air waybill must be registered in Ukraine.
    • If there is no detailed inventory list for any shipment, the Customs officer is entitled to make an intensive inspection and evaluate every item; this process can range from approximately 3 to 10 working days, which may result in an increase in Customs fees and value added tax (VAT) to be paid by the owner of the goods.
    Uruguay
    • Copy of passport and ID
    • Express release bill of lading (OBL) / air waybill (AWB)
    • Packing list in Spanish legalized by Uruguayan Consulate
    • Certificate of residence in Spanish (stating minimum of 2 years abroad) (returning citizens)
    • Authorization resolution (Uruguayan diplomat)
    • Certificate of entrance issued by the Migratory National Direction (private non - citizens, returning citizens, foreigners under legal residence)
    • Certificate of residence (only returning citizens and foreigners under legal residence)
    • Documents proving that legal residence procedure has been started (non - citizens)
    • Diplomatic franchise authorization issued by the Ministry of Foreign Affairs in Uruguay upon request of the embassy or international organization in Uruguay (foreign diplomats)
    • Uruguayan diplomats need a certificate issued by the Ministry of Foreign Affairs stating the period of employment abroad.
    • Customs guarantee (foreigners with no legal Uruguayan residence)
    • Signed letter of request for Customs requesting entry for household goods and personal effects (returning citizens / foreigners under legal residence)
    • Banking guarantee letter (bond) in the value of the shipment, issued by a local bank in Uruguay (private non - citizens)
    • New domestic appliances if not in reasonable amounts
      • Contact the local agent in Uruguay for specific regulations and requirements to avoid Customs issues, delays, and extra costs.
    • Medicines, narcotics, or drugs
    • Pornographic or subversive materials
    • Live plants
    • Items other than household goods and personal effects are subject to import duties.
      • Contact the local agent in Uruguay for specific regulations and requirements to avoid Customs issues, delays and extra costs.
    • The packing list in Spanish must be authenticated by the Uruguayan Consulate at origin and must be typed on a computer or typewriter and printed on letterhead.
      • This is mandatory only for returning citizens or foreigners already under permanent residence.
    • The OBL / AWB must be endorsed by the owner of the goods with the same signature used on the entry documents when the owner of the goods physically entered Uruguay.
    • Do not indicate “packed by owner” (PBO) on the packing list.
    • Industrial tools, machinery, new appliances, etc. are not considered personal effects.
    • The certificate of entrance is issued by the National Direction of Migration.
    • For this reason, the move must be started and finished (with the entry of the personal effects and household goods) in the same condition (as a legal resident or as a foreigner citizen requesting legal residence).
    • The condition must not be changed during the procedure (foreign citizens without legal residence in Uruguay).
    • For the authority resolution, the owner of the goods should contact the local agent in Uruguay as the process involves multiple governmental ministries and can be confusing (returning diplomats).
    • Non - citizens who have not yet obtained legal residence in Uruguay may import their household goods and personal effects duty and tax-free only if they have started the request procedure to obtain legal residence.
    • The amount of the bank guarantee is determined based on the declared value of the shipment provided by the owner of the goods (foreign citizens without legal residence in Uruguay).
    • A returning citizen with more than 2 years of residence abroad who decides to return permanently may import their household goods and personal effects duty and tax-free.
    • The certificate of residence must state that the owner of the goods has lived abroad for at least 2 years.
    • The owner of the goods must produce a bank guarantee with Uruguayan Customs which must remain in force until the permanent residence is granted.
    • Returning diplomats must obtain an authenticated packing list from the Uruguayan Consulate at origin.
    • Owner of the goods must arrive in Uruguay before shipment’s arrival at airport / port
    • The owner of the goods must obtain a Customs release with a note or diplomatic franchise for the incoming household goods.
    • The process should be managed by the diplomat’s embassy, Consulate, or diplomatic organization to obtain the relevant documentation from the Ministry of Foreign Affairs (foreign diplomats).
    Uzbekistan
    • Copy of passport
    • Copy of visa
    • Original bill of lading (OBL) / air waybill (AWB)
    • Packing list
    • Copy of diplomatic card (Diplomats)
    • Letter to customs committee (Diplomats)
    • Copy of accreditation card (foreigners)
    • Ticket from the origin country (returning citizens)
    • Customs declaration (returning citizens)
    • Weapons of all kinds
    • Pornography
    • Narcotics
    • Toxic and radioactive materials
    • All non-diplomatic shipments are subject to Customs duties and taxes, which vary from 60% to 110% of the costs, insurance and freight value (CIF); this totals approximately USD 5/kg.
    • Copy of AWB and packing list with Uzbek Customs stamps must be shown as proof that shipment is being re-imported (returning citizens).
    • Insurance or other documents showing the true value of the goods should not be sent with the shipment in order to avoid the payment of heavy import duties.
    Venezuela
    • Passport showing recent entry stamp of Venezuelan immigration officer
    • Detailed inventory with packed by owner (PBO) contents listed
    • Certificate of use, duly stamped by Venezuelan Consulate at origin (returning citizens / foreigners holding a resident visa)
    • Letter of employment
    • Original bill of lading (OBL) / air waybill (AWB) (diplomats need 2 copies)
    • Copies of purchase invoices for all new items in the shipment
    • Copy of the owner of the goods’ Fiscal Information Registry (RIF) document
    • Diplomatic franchise (diplomats)
    • Detailed inventory (diplomats)
    • Sanitation permit (if alcohol or food items are contained in the shipment)
    • Firearms
    • Drugs
    • Pornographic materials
    • The RIF is required for both import and export shipments.
    • Venezuelan citizens and foreigners must arrive prior to the shipment arrival to avoid any potential issues, however, Venezuelan citizens and foreigners who hold a resident visa are eligible to apply for the certificate of use.
    • All owners of the goods pay import duties and taxes, except diplomats; however, importation is free of duties and taxes for returning Venezuelan citizens and returning foreigners holding a resident visa if the following requirements are met:
      • The owner of the goods has obtained a stamped certificate of use at the Venezuelan Consulate in origin country.
        • If a certificate of use is not presented to Customs, the shipment will be subject to payment of duties.
        • Certificates cannot be obtained locally.
      • If the Customs official is satisfied that the contents are used household goods.
    • The Customs officer and the National Guard inspect most shipments.
    • Duties range from 5% to 20% of the customs, insurance, and freight value.
    • Import tax is 1% of the cost, insurance, and freight (CIF) value.
      • VAT is 16% of the sum of the customs, insurance, and freight (CIF) value, duties and taxes.
    • Non-residents with a “TRANSEUNTE VISA3” (businesses, investors, students, workers, etc.) are eligible to obtain the certificate of use at a Venezuelan Consulate or Embassy located in the origin country to avoid payment of import duties and taxes.
      • The household goods and personnel effects must have been used for at least 6 months and show signs of use.
    • The diplomatic franchise must be produced by the Embassy prior to Customs clearance.
    • Storage charges and high container demurrage fees may be incurred during the process to obtain the diplomatic franchise.
    • Documented antiques may incur high duties when shipped separately.
    • All imports and exports containing wooden crates, liftvans, must have a seal certifying treatment by methyl bromide (MB) or heat treatment (HT).
      • This does not apply to paper products.
    • Any imports coming into the country without the certification will be returned to the country of origin.
    • Values should not be declared on the shipping documents or on the certificate of use stamped by the Venezuelan Consulate at origin.
    Vietnam
    • Copy of passport (identification pages only) with entry stamp*
    • Packing list in English
    • Bill of lading (telex release) / air waybill (AWB)
    • Vietnam entry visa (valid at least 3 or more months) / temporary residence card*
    • Original Vietnam arrival-departure card  (3 copies shipment)**
    • Letter of employment
    • Copy of labor contract (Hanoi only)
    • Copy of business license
    • Vietnam employer’s company license copy
    • Copy of work permit (for all sea / air shipments over 300 kgs gross)*
    • Application letter
    • Owner of the goods’ address in Vietnam
    • Weapons
    • Ammunitions
    • Explosives
    • Military equipment
    • Radio transmitters
    • Satellite dishes
    • Poisonous chemicals
    • Cultural products
    • Articles of anti-government nature
    • Fireworks
    • Toys and games which affect public moral education and security
    • Pornographic or subversive materials
    • Motorbike
    • All air shipments are physically inspected by Customs at the air terminal.
      • The average time is approximately 1-2 days.
    • Sea shipments will normally undergo physical Customs inspection.
      • The average time for Customs clearance is 2-3 days for full container load (FCL) shipments and 3-5 days for less container load (LCL) shipments.