Customs Clearance Cost: Factors Affecting the Price and How to Avoid Mistakes

The cost of customs clearance is not a single amount but the sum of three parts: official charges (duty, VAT and, where applicable, excise), third-party fees (carrier, warehouse, inspections) and the customs agent's fee. The agent has no influence over the first two, but the agent and the quality of your documents determine whether you end up paying extra for mistakes, corrections and delays. We quote our services individually (how we quote); below we explain what the total cost depends on and how to reduce it.

What makes up the total cost of an import or export

1. Official charges - you pay them to the authorities, not to the agent

• Duty. It depends on the tariff code (HS), the customs value and the origin of the goods. In the EU the customs value is, as a rule, based on the transaction value, that is, the price actually paid or payable, increased by, among other things, the costs of transport and insurance to the place where the goods enter the customs territory of the Union (Articles 70 and 71 of the Union Customs Code, Regulation 952/2013). A customs debt on import arises when the customs declaration is accepted (Article 77 UCC), and the debtor is the declarant - in the case of indirect representation, also the person on whose behalf the declaration was made.
• Import VAT. On imports into the UK, the VAT base is calculated from the customs value of the goods, to which are added incidental costs (including commissions, packing, transport and insurance to the first place of destination in the UK), the duty due and other charges and excise duty - but not the VAT itself. According to gov.uk, incidental costs also include, among others, customs clearance fees, storage, handling and demurrage. Values in foreign currency are converted into pounds (gov.uk: VAT value of imported goods). In many cases VAT can be accounted for in the VAT return instead of being paid at the border - see postponing VAT on imports.
• Excise duty. It applies only to selected groups of goods (e.g. alcohol). It is included in the import VAT base, so it increases the cost twice: by the excise itself and by the VAT charged on it - details in the article on excise duty on alcohol in the UK.

How to calculate it step by step: how to calculate duty and VAT on imports into the UK. The difference between duty and VAT is explained in duty and VAT.

Import from the UK to Poland - duty, VAT and excise on the Polish side

If you bring goods from Great Britain into Poland, the charges are calculated by the Polish customs and tax office under EU law and national statutes:

• 0% duty only for goods of UK origin. The EU-UK Trade and Cooperation Agreement (TCA) prohibits customs duties on goods originating in the territory of the other party (Article 21). The preference must be claimed in the import declaration, on the basis of the exporter's statement on origin or the importer's knowledge (Article 54); it can also be obtained later - no later than 3 years after importation, with a refund of overpaid duty (Article 55) (TCA, OJ L 149/2021). Goods bought in the UK but not meeting the rules of origin (e.g. manufactured outside the UK and the EU), or without proof of origin, pay duty at the rate from the EU tariff (TARIC). Transport and insurance to the place of entry into the EU customs territory are included in the customs value (Article 71 UCC).
• Import VAT - standard rate 23%. The base is the customs value increased by the duty due and, for excise goods, also by excise duty; it also includes incidental costs (commissions, packing, transport, insurance), to the extent they were not included in the customs value, incurred up to the first place of destination in Poland (Article 30b(1) and (4) of the VAT Act, Dz.U. 2026 item 1263 (in Polish); the 23% rate - Article 41(1) in conjunction with Article 146ef). Reduced rates apply to some goods.
• Excise duty - only in specific cases. It applies to the import of excise goods (including alcohol, tobacco products and energy products - Article 8(1)(3)) and to the import of a passenger car not previously registered in Poland (Article 100(1)(1) of the Excise Duty Act, Dz.U. 2026 item 412 (in Polish)). For cars, see importing a car from the UK.

Worked examples in zloty can be found in the article how to calculate duty and VAT on imports.

2. Third-party fees

• Carrier and freight forwarder - freight, insurance, loading and unloading costs. Some of them are also a component of the customs value or the VAT base (see above).
• Temporary storage facility and terminal - when goods are waiting for clearance. According to gov.uk, goods in temporary storage may remain for up to 90 days; after that you must pay duty and VAT, place them under a procedure, pay a penalty or re-export them, and the goods may be seized (gov.uk: temporary storage). Charges for storage are set by the operator, not the authority - see how a temporary storage facility works.
• SPS checks and the Common User Charge. Consignments subject to sanitary and phytosanitary checks (products of animal origin, high-risk food and feed, some plants) may involve charges. The Common User Charge is paid by the importer; if notifications in IPAFFS are made by an agent, the parties must agree who pays. The charge is separate from the fees for the checks themselves and applies to goods routed through Dover or Eurotunnel (gov.uk: Common User Charge). Always check current rates on that page; we describe them in the article Common User Charge.
• Transit guarantee. Transit suspends charges, so a guarantee approved by HMRC is needed. A comprehensive guarantee (CCG) is required if you move goods under transit more than three times in 12 months. Its amount depends, among other things, on the number of consignments open at the same time and on the total potentially suspended charges (gov.uk: guarantee for transit). See: customs guarantee and T1/T2 transit.

3. The customs agent's fee - what influences it

Whoever you choose, the price of an agent's service is usually affected by the same factors:

• number of tariff lines - each different HS code is a separate line to be classified and declared;
• type of procedure - import, export, transit, temporary admission or a simplified procedure require different amounts of work;
• transit and guarantee - additional declarations and security;
• permits, licences and certificates (e.g. goods subject to SPS checks, restrictions or quotas);
• urgency - express clearance or clearance outside standard hours;
• quality of data from the client - the more complete the documents, the fewer corrections and exchanges of information.

How we quote is explained on how much UK customs clearance costs. If your situation is unusual, ask for an individual quote.

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How client data affects cost

• A complete commercial invoice. A missing description of the goods, price, currency or terms of delivery (Incoterms) forces follow-up questions and delays the declaration. See: commercial invoice for the UK - 8 mistakes and Incoterms.
• The correct HS code. The duty rate depends on it, and often the permits required as well. A wrong code means a risk of an additional payment or correction. See: how to get an HS code.
• Origin of the goods. A preferential (reduced) rate in UK-EU trade requires a statement on origin from the exporter or the importer's knowledge of the origin of the goods. Without valid proof the preference cannot be applied (gov.uk: proving originating status). See: rules of origin and supplier's declaration.
• EORI number and party details. Incorrect importer details make the declaration and later corrections more difficult.

Typical mistakes that increase cost

• No proof of origin. The full duty rate is applied instead of the preferential rate. According to gov.uk, the preference can under certain conditions be claimed after the event - within 3 years of importation, with valid proof - and the duty is then refunded, but this takes documents and time. The importer should keep the statement or records confirming knowledge of origin for 4 years from importation.
• Corrections to declarations. A declaration in CDS can be amended by yourself only until you receive the final tax calculation. After the goods are released, corrections require contact with HMRC: you correct an underpayment with form C2001 (voluntary correction), and you recover an overpayment by applying for a repayment - as a rule online in CDS if you have an EORI (form C285 is intended, among others, for people without an EORI), and a VAT-registered person corrects overpaid import VAT in the VAT return. You have up to 3 years to change a declaration (gov.uk: amend or cancel a declaration, gov.uk: repayment of import duty and VAT). It is better to make the declaration correctly the first time.
• Delays and exceeding storage deadlines. Every day of waiting is a potential operator charge, and exceeding 90 days of temporary storage risks a penalty or seizure of the goods.
• Incorrect customs value. Omitting the costs of transport, insurance or additional charges understates duty and VAT, which results in a later additional payment. See: mistakes in customs clearance and how to avoid them.
• Undeclared SPS requirements. Goods that require a sanitary or phytosanitary check and have not been notified for it hold up the entire shipment.

Checklist: how not to overpay

1. Establish the HS code and check the duty rate and any restrictions before buying the goods.
2. Obtain from the supplier a complete invoice (description, price, currency, Incoterms) and a statement on origin if you want to apply the preference.
3. Make sure you have an EORI number and the correct party details.
4. Plan for the costs of transport, insurance and storage - on imports into the UK they enter the VAT base, and in Poland incidental costs up to the first place of destination do (Article 30b(4) of the VAT Act).
5. Check whether the goods require SPS checks, permits or a transit guarantee.
6. Agree with the agent who pays third-party fees and on what terms.
7. Keep documents for the required period (including 4 years for proof of origin in UK-EU trade).
8. Compare agents' offers by scope of service, not only by price - see how to choose a customs agent.

Frequently asked questions

You will find the answers in the FAQ section below.

Check the cost of your clearance

See how we quote or contact us - send an invoice and a description of the goods, and we will tell you what will affect the cost of your consignment. A customs agent registered in CDS, UK EORI number.

The content is for information only and does not constitute tax or legal advice. Rules and rates may change - always check current information on gov.uk and in the tariff.

Frequently asked questions