HMRC Guidance on Laptops
HM Revenue & Customs confirmed on 9th February 2006 that they have discussed the issue of technology carried on laptops and now consider that there was a case for different treatment for goods that are purely a medium to carry controlled technology, and goods that are controlled per se. After all, the same technology can be uploaded to the Internet and downloaded at destination without the need for a customs declaration. Therefore, HMRC is prepared to issue a further notice to exporters to say that unless there is a customs (ie duty/tax) reason to present goods on which licensed technology is hand carried, it would not require a declaration purely by virtue of the fact that controlled technology was recorded.
Of course, as companies are well aware, this does not in any way remove the need:
- for technology to be covered by a licence;
- to demonstrate that technology is covered by a licence when asked by a Customs officer to do so;
- to declare laptops that are controlled per se;
- to present goods in circumstances where a SIEL needs to be decremented
U.S. Customs Posts Policy on Searches of Travelers’ Laptops
The U.S. Department of Homeland Security’s Customs and Border Protection (CBP) has posted on its website a five-page statement outlining its policy on border search of information contained in documents and electronics devices (e.g., travelers’ laptops, USB devices, mobile phones, etc.).