UK Customs Clearance for Imports and Exports

UK customs clearance is the process of declaring goods to HMRC when they enter or leave Great Britain, so that duty and import VAT can be assessed and the goods released. Since Brexit, almost every movement of goods between Great Britain and the EU needs customs declarations, an EORI number and the correct commodity code – none of which were needed within the single market.

For how import VAT can be handled on a VAT return rather than at the border, see postponed VAT accounting in the UK.

Who needs UK customs clearance?

Anyone moving goods commercially between Great Britain and another country: importers bringing goods into GB, exporters sending goods out, hauliers moving loads on the road, and private individuals moving household goods or a vehicle. HMRC states that you will usually need a GB EORI number to move goods to or from Great Britain, and that you may hire a customs agent or broker to deal with customs for you. You remain responsible for due diligence on the declarations made on your behalf (HMRC guidance).

Our customs clearance services

• Imports into Great Britain – full import declarations in the Customs Declaration Service (CDS); see how to submit a UK customs declaration, how import VAT is settled and our export to the UK service for EU suppliers sending goods to GB.
• Exports from Great Britain – export declarations and exit summary declarations; read who counts as the exporter under UK customs rules.
• T1 transit – moving goods under duty suspense under the Common Transit Convention; see how T1 transit works and the T1 document service.
• ENS (entry summary declarations) – what an ENS is and when it is required.
• GMR and GVMS – how to get a GMR and what GVMS is.
• Transfer of Residence – customs relief for personal belongings and vehicles when moving country: ToR when moving to the UK and relocation goods from the UK to Poland.
• Commodity codes – HS and commodity codes and how to find a CN code.

For imports into Poland and the EU, see import from the UK to Poland; for vehicles, car customs clearance from England.

How UK customs clearance works, step by step

1. Check you have an EORI number. A GB EORI (starting GB) is needed to move goods to or from Great Britain; for EU declarations you need an EU EORI or an XI EORI with a permanent business establishment in Northern Ireland (gov.uk/eori). See also how to get an EORI number.
2. Classify the goods. Find the commodity code in the UK Trade Tariff; it determines the duty rate, licences and controls (HMRC guidance).
3. Gather the commercial documents – invoice, packing list, transport document and any licences or certificates.
4. Submit the safety and security declaration where required. For goods moving into GB, an entry summary declaration is made by the carrier or a third party such as a customs agent on its behalf, before the goods arrive (gov.uk). Leaving GB, an exit summary declaration is needed unless a waiver applies, and a combined export declaration can replace it (gov.uk).
5. Make the customs declaration in CDS using compatible software. Imports: a full import declaration with the customs procedure code, commodity code and other required data (gov.uk). Exports: an export declaration, with the EORI numbers of everyone involved, the commodity code, value, weight and packaging details (gov.uk).
6. Pay duty and import VAT, or account for them, as applicable. HMRC tells you how much you owe once the declaration is accepted, and duty must be paid before the goods are released, unless it is deferred through a duty deferment account.
7. Release. You receive a message through CDS when customs have cleared the goods. HMRC may ask for supporting documents for a customs check.

Information and documents you need

• EORI numbers of the importer/exporter and other parties
• commodity code, goods description, quantity, weight and packaging
• commercial invoice and packing list, with the value and currency
• transport document (CMR, bill of lading or airway bill) and incoterms
• country of origin and any preference documents
• licences, permits or certificates for controlled goods

Our guide to preparing a brief for a customs agency lists what to send us so the declaration is right first time.

How long does customs clearance take?

It depends on the route, the goods and whether any checks are triggered. At ports using the Goods Vehicle Movement Service, the full import declaration must be made before the goods board the vessel or train. Elsewhere, if a temporary storage declaration has been made for the goods, the full import declaration must be made within 90 days of the goods being presented to customs. You may be able to declare up to 30 days before arrival, but the declaration is only formally accepted once the goods have arrived and been presented to customs (HMRC guidance). Preparing data in advance is the best way to avoid delay. More detail: how long UK–PL customs clearance takes.

Common problems

• wrong or missing commodity code, leading to the wrong duty or a rejected declaration
• missing EORI number, which can mean goods are held until you have one
• no ENS lodged before arrival, or a GMR that is not valid – the carrier will not let the lorry embark until the GMR is correct
• invoice and packing list that do not match the goods
• missing licences or certificates for controlled goods

See common customs clearance mistakes and how to avoid them. Our cost guide explains what influences the price: how much does UK customs clearance cost.

Working with us, step by step

1. Enquiry. You describe the goods, route and dates using the contact form.
2. Checks. We review the commodity code, value, licences or certificates and who acts as importer and exporter.
3. Documents. We collect the invoice, transport documents and the data for the declaration, and agree written instructions with you.
4. Declaration. We submit the import, export or transit declaration and, where needed, coordinate the ENS and GMR.
5. Release. We keep you updated and, after clearance, pass on the records you need to keep.

Why use a customs agency registered with CDS?

An agent submits declarations on your behalf, checks classification and data before filing, and handles queries from HMRC. We are a customs agency registered with the Customs Declaration Service, with a UK EORI number, and we work in English and Polish for UK–EU and UK–Poland trade. HMRC requires written instructions before an agent can act for you, and we confirm the terms with you before we start. Choosing between providers? Read how to choose a customs agency.

Contact us for UK customs clearance – send your shipment details and we will confirm what is needed.

What our clients say

“Many thanks to Paweł and Karen for such a professional service and support with the customs clearance process. They're genuinely pleasant people who can explain even complicated customs and tariff matters calmly and clearly.”

— Sonia Frank

“The professionalism and expertise shown during the customs clearance process were outstanding. The team was extremely helpful, keeping us informed at every stage, and their communication skills were excellent.”

— Ela Zeta