Bulk Import Reduced Data Set (BIRDS)

Importers in the UK can save on duty and tax by bulk clearing several consignments of low-value items, instead of declaring each individual consignment.

Up until 31 December 2020, traders required LVBI (Low Value Bulking of Imports) authorisation to arrange bulk clearances. On 1 January 2021, LVBI was replaced by BIRDS.

While BIRDS works in a similar way to LVBI, there are a few differences that can make it more beneficial for importers.

LVBI (Low Value Bulking Of Imports)

LVBI allowed authorised traders to bulk clear multiple consignments of low-value goods, rather than having to declare them all as individual items. This was especially useful for e-commerce firms, many of which import thousands of items per day.

Under LVBI, all low-value items with an individual value of no more than £15.00 could be customs cleared in bulk in batches of up to 99 items per HAWB (House Air Waybill) – and these were imported duty and tax free.

LVBI-authorised traders, such as DFS could also clear medium-value consignments in a similar way. Medium-value items are valued between £15.00 and £135.00 – these could be cleared free of duty, but were liable to 20% import VAT. Any item with a value over £135.00 was liable to duty and 20% VAT.

From LVBI To BIRDS

While the EU has since rolled out an equivalent scheme – the Simplified Declaration Procedure – the UK government has introduced BIRDS (Bulk Import Reduced Data Set).

What Is BIRDS?

BIRDS, much like LVBI, allows traders to declare two or more low-value consignments in a single declaration when importing goods to the UK.

However, while LVBI allowed bulk clearance of up to 99 low-value items, BIRDS doesn’t place a limit on the number of items that can be cleared in one declaration. Instead, importers can clear unlimited items up to the value of £135 per consignee, without having to pay duty on the goods.

By lifting the duty-free threshold from £15 to £135, BIRDS effectively removes the distinction between low-value and medium-value items. It also removes the VAT liability on goods valued between £15 and £135. This should now be paid by the seller.

BIRDS-Authorised For E-Commerce Shipments

Anyone can apply for BIRDS authorisation, subject to certain conditions, but most importers don’t have the capacity to regularly clear thousands of parcels themselves. That’s where we can help.

At DFS, we have full customs authorisation at London Heathrow under BIRDS, making us one of a few freight companies in the UK to be fully BIRDS-authorised and AEO-accredited. All cargo is customs cleared and arranged through our ETSF customs bonded area within our Heathrow warehouse, in accordance with current HMRC regulations.

We offer same-day turnaround from flight arrival, through customs clearance to actual dispatch, whether that be re-mailing or delivery to a distribution centre such as Amazon.

We partner with last mile delivery companies such as Evri, Yodel and Royal Mail and have trailers with daily departures to the last mile delivery companies or alternatively we deliver to their hub FOC.

Questions?

• Either Submit the form on this page.
• Or email us directly: [email protected]
• Or call 020 8867 0904 & ask for our commercial logistics specialist.