Customs Clearance When Importing Goods into the UK – Step by Step

Importing into Great Britain (England, Wales and Scotland) follows several steps set out on GOV.UK. Most companies hand the declaration to a customs agency or carrier, but the importer stays responsible for the data in the declaration and for the documents. If you need operational support, also see our page on Importing from the UK to Poland.

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Step 1: Check the rules for your goods

Before the goods leave, find out whether the supplier can export them and whether you need a licence or certificate to import. This applies to, among others, animals and plants, high-risk food, medicines, waste, products containing fluorinated gases and chemicals (GOV.UK). Also check the labelling requirements. The commodity code shows whether a licence is needed, so start with classifying the goods and finding the HS code.

Step 2: Get an EORI number

To import into Great Britain you need an EORI number starting with GB; a number from another country is not enough, and for movements to or from Northern Ireland you may need an XI number (GOV.UK). If you don't have one yet, read our guide: how to get an EORI number in the United Kingdom. A common question is whether an EU EORI works in the UK.

Step 3: Classifying the goods and calculating the charges

The commodity code goes on the import declaration; it determines the rate of duty and whether a licence is needed. The declaration also needs the value of the goods, which is the basis for duty and VAT. A preferential rate under the trade agreement (TCA) can be applied only if the goods have preferential origin and you can prove it; the fact that the goods were bought in the EU or the UK is not enough. How to work out the charges: duty and VAT when importing from the UK. If the goods travel through several countries or are stored temporarily, also check whether a transit procedure (T1) will be needed.

Step 4: Preparing the documents

Prepare the commercial invoice, transport document (such as a CMR or bill of lading), packing list and any licences or certificates required for the goods. For more complex routes, the guide to the T1 document can also be helpful. If the goods come from the EU, the carrier must lodge an entry summary declaration (ENS) in Safety and Security GB before the goods arrive (required for EU goods since 31 January 2025), and at ports using GVMS (including Dover and the Eurotunnel) the vehicle needs a GMR. ENS and GMR are two different things, and neither is a customs declaration: GMR vs ENS.

Step 5: Lodging the import declaration

You can lodge the import declaration yourself or through a customs agent or carrier; most companies use an intermediary (GOV.UK). Declarations are made in CDS. Regular importers may consider simplified procedures or AEO status. When lodging the declaration you also choose how to account for import VAT: a UK VAT-registered business can opt to account for it on its VAT return (postponed VAT accounting). The choice is optional and cannot be changed once the declaration is submitted; a business established outside the UK must use an agent (GOV.UK). Details: postponed VAT accounting.

Step 6: Paying the charges

Duty and VAT are paid according to the declaration, and once the charges are settled and any checks are complete the goods are released. In some situations payment of duty can be delayed, for example through a duty deferment account (duty deferment account). A VAT-registered business that paid VAT on import can reclaim it using the import VAT certificate (C79). Mistakes can be put right: overpaid duty or VAT can be refunded, and an underpayment must be reported to HMRC.

How long to keep import records

Keep commercial invoices, customs documents and the C79 certificate. According to HMRC, records for goods you declare must be kept for 4 years, and VAT records (including C79 certificates) for at least 6 years (GOV.UK).

Watch the video too

This video shows the logic of a UK customs declaration and is a good complement to the article on preparing data and documents.

Summary

Customs clearance requires thorough documentation and a good knowledge of the rules. If you'd like to get your documents and import stages in order, you'll find more expert material in the easyclearance.pl knowledge base too. If you need step-by-step handling of your case, get in touch with us through our contact form; how fees are set out is explained on how much UK customs clearance costs.

Related guides for importers and transport

If, beyond clearance itself, you want to reduce the risk of being held up at the border, also read two practical pieces: GMR vs ENS - what's the difference and what you need to prepare before leaving for the UK and Goods held at the UK border - a 15-minute checklist for hauliers and freight forwarders. Both articles help you get organised, either before the port or when your transport is already stopped.

Frequently asked questions