3 customs document mistakes that hold goods at the border

Most delays when importing from the UK don't come from the clearance itself — they come from mistakes in documents prepared earlier. Below are the three most common problems and how to avoid them; if the goods are already held, see the 15-minute checklist for hauliers.

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Mistake #1: An incomplete or imprecise description of goods on the invoice

An invoice describing goods as "machine parts", "goods" or "mixed items" is a sure way to trigger a customs check. The customs officer needs to be able to identify the goods and assign an HS code based on the description (see HS code: what it is and how to find the right one); typical invoice errors are also covered in commercial invoice to the UK: 8 mistakes.

What the invoice should include:

• The full trade and technical name of the goods
• Model number and serial number (for machinery and equipment)
• Material (important for textiles, metals, etc.)
• Intended use (e.g. "for industrial use", "for personal use")
• Country of origin (PL, UK, CN, DE...)

Mistake #2: An understated customs value

Understating the value on the invoice (e.g. marking it "for customs purposes only") is an attempt to reduce duty and VAT — and it breaches customs rules, which can lead to criminal liability. When the invoice value looks suspiciously low, the authority may open an investigation, demand purchase documents and charge duty on the correct value plus interest.

The correct customs value = the price paid plus transport and insurance to the place where the goods enter the EU customs territory (Article 71 of the Union Customs Code). It must always match the actual commercial transaction. Step by step: customs value of goods.

Mistake #3: A missing or incorrect proof of origin

The EU–UK Trade and Cooperation Agreement (TCA) allows 0% duty only for goods with preferential UK origin — simply buying or shipping goods from the UK is not enough. Proof of origin is a statement on origin made out by the exporter, usually on the invoice, or the importer's knowledge. The EUR.1 certificate is not used in EU–UK trade (GOV.UK). Importers often forget to ask their supplier for a statement and only discover the missing proof at clearance. Details: statement on origin and the REX system in UK–EU trade.

The solution: Ask your supplier for a statement on origin before the goods leave the UK, and check that the goods actually meet the rules of origin. For regular deliveries of identical products, one statement can cover multiple shipments within a period of up to 12 months. For imports into the EU, the statement is valid for 12 months from the date it was made out.

Want your documents checked before dispatch? Get in touch — we will go through the invoice, commodity code and proof of origin.

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