21 March 2022 
Andrea Marshall, Tax Specialist
Following a query raised by a members, we asked HMRC's HE Team for clarification on what import/export documentation is required when taking work laptops and mobile phones overseas for trips, such as attendance at a conference. (NB this guidance will not apply for NI - EU movement of goods)
This is their response:
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Policy colleagues in customs have confirmed that there is no exception for laptops or mobile phones when it comes to merchandise in luggage, regardless as to whether carried for resale or as an asset of the business e.g. for use at a conference. Normal rules will apply. i.e.:
Where individuals are travelling between the UK and EU with a laptop with a value of £1500 or less, a declaration can be made orally or by conduct. That is to say, by speaking to a Customs officer or walking or driving through the ‘green channel’ at the port or airport.
Where the value exceeds £1500, and the items being taken out of Great Britain are for permanent business use, for example to sell, or for own business use, a customs declaration must be made. If the items are carried in a traveler’s accompanied baggage then a Merchandise in Baggage (MiB) declaration can be made. Information about MiB export declarations can be found at https://www.gov.uk/guidance/taking-commercial-goods-out-of-great-britain-in-your-baggage. The items will need to be declared to customs on their return to the UK. Information on how to do this for items carried in a traveler’s accompanied baggage can be found at https://www.gov.uk/guidance/bringing-commercial-goods-into-great-britainin-your-baggage.
