BIRDS (Bulk Import Reduced Data Set) allows importers in the UK to save on duty and tax by bulk clearing two or more low-value consignments in a single declaration, instead of declaring each individual consignment.
Up until 31 December 2020, traders required LVBI (Low Value Bulking of Imports) authorisation to arrange bulk clearances. However, since 1st January 2021, LVBI was replaced by BIRDS (Bulk Import Reduced Data Set).
While BIRDS works in a similar way to LVBI, there are some changes that now make it even more beneficial for importers.
Firstly, BIRDS does not set 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 (previously only £15), without having to pay duty on the goods.
This can save thousands of pounds in duty. By removing the duty-free threshold from £15 to £135, BIRDS lifts the distinction between low-value and medium-value items. It also removes the VAT liability on goods valued between £15 and £135. Instead, this is to be paid by the seller.
Due to the sheer volume of bulk data shipments, we are aware that most e-Commerce retailers will need an experienced customs broker. We understand that most importers don’t have the capacity to regularly clear thousands of parcels themselves, and that’s where we can assist.
At DFS Worldwide, we have full customs authorisation to bulk clear multiple consignments under BIRDS. Everything is customs cleared using our in-house team and arranged through our ETSF customs bonded warehouse near the Port Of Felixstowe, in accordance with current HMRC regulations. We now deal with multiple high street brands and online retailers – and have recently won several awards for our Supply Chain solutions.
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).