If you want to bring in goods from outside the EU for the Games that will remain in the UK after London 2012, it may be possible to use the Community System of Duty Reliefs arrangements (CSDR). For example, low value goods, non-alcoholic foodstuffs and beverages that are to be distributed free of charge to the visiting public at an Olympic or Paralympic events can be brought into the UK using the CSDR procedures. CSDR can also cover goods that will remain in the UK when the Games are over, such as those to be given as a legacy or donated to schools and colleges.
Giveaway goods are goods which are to be used, donated or given away in connection with the 2012 Games. Only items that are to be distributed free of charge to the visiting public at an Olympic or Paralympic event are classed as giveaway goods. This is explained further below.
For the purposes of the 2012 Games - the visiting public may include Games volunteers and other Olympic and Paralympics Family members but not paid employees - for example, a sponsor cannot import goods to give away to their employees.
Olympic and Paralympic events can also include hospitality houses, regardless of whether a charge for your entry or stay is made. Games-related reliefs are not available to cover the importation of alcoholic drinks, tobacco goods or fuels (whether solid, liquid or gaseous).
Examples of giveaway goods can be found in the table below.
You need to complete a Customs Declaration (also known as a C88 or a Single Administrative Document) You must describe the type and purpose of goods, and their value using the relevant Customs Procedure Codes (CPCs). There is information on how to complete a C88 in the LOCOG Customs and Freight Forwarding Guide. See the link below.
HMRC has specific CPCs for use to claim CSDR, and these are shown in the table below. Using them correctly means you won’t have to pay Customs Duty to bring certain goods into the UK for the Games.
A summary of the reliefs available in connection with the 2012 Games are shown in the table below:
| Type of Goods to be imported | Examples | Customs Procedure Code (CPC) to be used on SAD |
|---|---|---|
| Legacy Goods | Olympic/Paralympic ‘heritage’ items such as Olympic-themed purpose-made sculptures, ornaments, artwork, historical items and similar goods often presented officially to hosting agencies or organisations | 40 00 C32 |
| Goods donated after the Games | Sports kit, to be given away free to schools & colleges, clubs & charities, once the event is over | 40 00 C32 |
| Give-Away Goods to be distributed free to the public at Olympic and Paralympic events | Handheld or toy flags of participating nations; carrier bags; pens & pencils; small food items representing a product of that nation; small non-alcoholic drink samples produced by that nation; small value toys; sponsor t-shirts, commemorative pins and badges, etc (goods may NOT include alcoholic drinks, tobacco goods or fuels whether solid, liquid or gaseous) | 40 00 C32 |
| Pharmaceutical Goods | Licensed medicines for human consumption, horse medication & injury treatment. | 40 00 C19 |
| Tourist Literature | Guidebooks and pamphlets; maps; posters; leaflets; tourist agency brochures; etc. | 40 00 C35 |
For the last category in the table above, any promotional documentation such as leaflets, posters, maps, brochures, calendars, etc., that will be given away for free, may be entered by import declaration using CPC 40 00 C35. This should be used to cover those items that are liable to a positive rate (i.e., not zero-rated) of Customs Duty, and for those items where VAT relief is needed too.
