Besides duty and VAT, importing into Great Britain can bring charges for SPS checks (the Common User Charge), the cost of a health certificate (EHC), port and storage charges and the customs agency's fee. Below is a summary of these items – when they apply, what they depend on and who usually pays.
Contents
In brief
- ✓ Besides duty and import VAT you may face the Common User Charge for SPS checks, the cost of a health certificate (EHC), port and storage charges, financing costs and the customs agency's fee.
- ✓ Who pays them depends mainly on the delivery terms (Incoterms).
- ✓ Some of the costs can be planned in advance – you only need to know the category of goods and the port of entry.
What makes up the cost of importing beyond duty and VAT
Duty and import VAT are not the only costs of importing. Below is a summary of the items worth including in your calculation, especially for imports into Great Britain.
| Item | When it applies | What to know |
|---|---|---|
| Common User Charge (CUC) | Imports into GB through Dover or Eurotunnel of animal products, high-risk food and feed of non-animal origin, and high-risk and medium risk A plants | £29 per commodity line in the CHED (£10 for low-risk animal products); capped at 5 lines per CHED, i.e. £145 for medium and high risk (£50 for low-risk animal products). It applies to goods eligible for SPS checks at Sevington even if they are not selected for a check. |
| Export Health Certificate (EHC) | Medium- and high-risk animal products from the EU to GB | According to the UK government an EHC can cost up to £200 per consignment. |
| Plant health check fees | High-risk and medium risk A plants and plant products | The importer pays fees for plant health checks; GOV.UK sets out the requirements for each category of goods. |
| Port, terminal and carrier charges | At every handling and crossing | The CUC does not apply at other commercial ports – they set their own rates, so the cost depends on the port and carrier. |
| Storage and demurrage | When goods wait for a declaration or a check | Rates are set by the warehouse or terminal operator. Goods in temporary storage have 90 days to be declared. |
| Financing costs | When duty and VAT are paid on each consignment | A UK VAT-registered business can account for import VAT on its VAT return (Postponed VAT Accounting), and a duty deferment account lets you pay in one monthly payment, but it requires a guarantee or approval of a guarantee waiver. |
| Customs agency fee | For clearance, ENS and GMR handled by an intermediary | How we quote is explained on the page how much does UK customs clearance cost. |
Who bears the costs – the importer or the exporter
How costs are split follows from the agreed delivery terms. Under EXW and FCA the buyer bears the import-side costs (import clearance, duty, taxes and border charges), while under DDP the seller covers them together with duty and taxes. Precise wording in the contract limits disputes over who pays – see Incoterms EXW, FCA, DAP.
How to limit additional costs
- Check the commodity code and risk category before shipping – they determine whether the CUC, an EHC and SPS checks apply.
- Submit complete documentation: a missing element (tariff code, customs value, country of origin, weight, details of the parties) can hold up clearance and generate storage or demurrage charges.
- Plan how you will pay duty and VAT if you import regularly.
- Agree in the contract who pays the border costs.
Find out more about UK customs agency services or get in touch.
Record-keeping and corrections
How long customs documentation must be kept depends on the country: in the UK, HMRC requires customs declarations and supporting records to be kept for at least 4 years, and VAT records for 6 years (gov.uk — Archiving your trade documents); in the EU the minimum is 3 years (Article 51 of the Union Customs Code), and tax rules may require longer. This covers commercial invoices, customs declarations, transport documents, certificates of origin and proof of duty payment. Correct declarations as soon as you find an error – see whether and how a declaration can be corrected.
Legal basis and sources
- GOV.UK: Common user charge – rates, eligibility and invoices
- GOV.UK: UK-EU SPS Agreement – information for businesses (EHC cost)
- GOV.UK: Apply for an account to defer duty payments
- GOV.UK: How to put goods into a temporary storage facility
- GOV.UK: Archiving your trade documents
- PUESC: Platform of Electronic Tax and Customs Services (Poland)
Frequently asked questions
What charges does an importer face besides duty and VAT when importing from the EU into the United Kingdom?
Depending on the goods and the port: the Common User Charge for SPS checks (£29 per commodity line for most medium- and high-risk products, capped at £145 per CHED), the cost of an Export Health Certificate (up to £200 per consignment according to the UK government), plant health check fees, port and storage charges, and the customs agency's fee. Our agency's rates are published only on the page /en/how-much-does-uk-customs-clearance-cost/.
Who lodges the ENS, and is it an extra cost?
The ENS is a safety and security declaration submitted in the S&S GB service before the goods arrive in Great Britain. Legally the duty lies with the carrier, who may have an intermediary such as a customs agency lodge it. If an agency does it, the cost is part of its service – how we quote is explained on the page /en/how-much-does-uk-customs-clearance-cost/.
Does a border check on goods cost anything?
Charges depend on the type of goods. The Common User Charge applies to animal products, high-risk food and feed of non-animal origin, and high-risk and medium risk A plants imported through Dover or Eurotunnel, and it is charged even if the goods are not selected for a check. Other commercial ports set their own rates, and any demurrage or storage costs are set by the operator.
Who bears the additional costs – the importer or the exporter?
It depends on the Incoterms agreed in the contract. Under EXW or FCA the buyer bears the import-side costs, while under DDP the seller covers them together with duty and taxes. Ambiguous wording leads to disputes over who pays, so it is worth setting out the delivery terms precisely.
How do you calculate the total cost of clearance including additional charges?
Add duty (customs value × duty rate), import VAT (usually on the customs value plus duty and costs up to the first place of destination), check and certificate fees, port and storage costs, and the agency's fee. A detailed example is in the article on calculating duty and VAT when importing from the UK.
Can you defer paying duty and VAT on imports into the UK?
Yes. A UK VAT-registered business can account for import VAT on its VAT return instead of paying it at clearance. A duty deferment account lets you pay duty and other charges in one monthly payment, but it requires a guarantee or HMRC approval of a guarantee waiver.
Related guides
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