Customs services only

UK Import Customs Clearance

Customs paperwork only — no transport or removals included.

In short

UK import customs clearance is the process of declaring goods arriving in Great Britain to HMRC, accounting for any customs duty and import VAT, and obtaining release of the goods from customs control. Import declarations are made in HMRC's Customs Declaration Service (CDS).

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Last reviewed: 15 October 2026

Overview

Every consignment entering Great Britain from outside the UK — including from the EU since 1 January 2021 — needs an import declaration unless a specific simplification or relief applies. The declaration tells HMRC what the goods are (commodity code), where they come from (origin), what they are worth (customs value) and which customs procedure is being used.

Most importers do not file declarations themselves. They appoint a customs intermediary who submits the entry on their behalf as a direct or indirect representative. Whoever files it, the importer remains responsible for the accuracy of the information, so it pays to understand what is being declared in your name.

Before anything is filed, the importer generally needs a GB EORI number, a clear description of the goods, and a commercial invoice or other evidence of value. Safety and security data (an ENS) is filed separately by the carrier, and for many roll-on roll-off crossings the movement is linked to a vehicle through a GMR.

Who this is for

Businesses importing stock, samples or equipment into Great Britain
Private individuals receiving goods from abroad who need to understand their obligations
People relocating to the UK — though household belongings normally use Transfer of Residence relief instead of a standard duty-paid entry

How the process usually works

1Classify the goodsFind the 10-digit commodity code in the UK Integrated Online Tariff. The code drives duty rate, VAT rate and any licence or control requirements.
2Establish origin and valueCustoms value is usually the transaction value (price paid) plus transport and insurance to the UK border. Preferential origin under the UK–EU Trade and Cooperation Agreement may reduce duty to zero if the rules of origin are met and correctly claimed.
3Check controlsSome goods need licences, certificates or pre-notification (for example certain plants, animal products, chemicals or controlled goods).
4Lodge the declarationThe declaration is submitted in CDS, either before arrival (pre-lodged) or on arrival, depending on the port model and the procedure used.
5Pay or defer duty and VATDuty is paid immediately or through a duty deferment account; VAT-registered businesses can use postponed VAT accounting.
6ReleaseOnce HMRC accepts the declaration and any checks are complete, the goods are released and may leave the port or temporary storage.

Documents commonly requested

Commercial invoice (or pro-forma invoice for goods not being sold)
Packing list showing weights, package counts and contents
GB EORI number of the importer
Transport document: CMR, bill of lading or air waybill
Statement on origin or other origin evidence, if claiming preferential duty
Licences or certificates for restricted or controlled goods
Authority for the intermediary to act as your representative

Indicative list — requirements depend on goods, route and declaration type.

Common mistakes

Using a vague goods description ('household items', 'parts') that cannot be matched to a commodity code
Omitting freight and insurance costs from the customs value
Claiming zero tariff under the UK–EU agreement without a valid statement on origin
Assuming EU-made goods are automatically duty-free — origin rules, not the shipping country, decide
Not checking whether a licence or health certificate is needed before goods are shipped

Timing

There is no fixed clearance time. A complete, correctly classified declaration may be accepted quickly, but HMRC or Border Force can select any consignment for documentary or physical checks, and missing information causes delays. Nothing on this page should be read as a guaranteed timescale.

Key regulatory dates

1 January 2021 — End of the Brexit transition period: customs declarations became required for goods moving between Great Britain and the EU. Source
30 September 2022 — HMRC's legacy CHIEF system closed for import declarations; imports moved fully to the Customs Declaration Service (CDS). Source

Frequently asked questions

Do I need an EORI number to import into the UK?

Businesses and individuals who make customs declarations for goods moving into Great Britain generally need an EORI number starting with GB. Some private individuals importing occasional personal goods through a postal or courier service may not, because the operator declares on their behalf.

Is there duty on goods from the EU?

Not automatically. Goods that meet the rules of origin in the UK–EU Trade and Cooperation Agreement can qualify for zero tariff if preference is correctly claimed. Import VAT is normally still due.

What is postponed VAT accounting?

It lets UK VAT-registered importers account for import VAT on their VAT return instead of paying it at the border, which helps cash flow. It is not available to non-VAT-registered private individuals.

Can MoveQuoteLocal file my import declaration?

MoveQuoteLocal is not a licensed customs broker. We review your customs-only enquiry, explain what is likely to be needed and, if you agree, help you find a qualified customs intermediary to file it.

Official sources

How MoveQuoteLocal can help

MoveQuoteLocal is not a licensed customs broker or authorised customs representative. Send a customs-only enquiry and our own team reviews it — nothing is passed automatically to another company. We explain what is likely to be involved and, only with your agreement, help you reach a qualified customs intermediary. This is general information, not legal or tax advice.

Go to the customs-only enquiry form