The customs clearance process in the UK follows a defined sequence. While this might sound rigid, slight hiccups in any step can create days - sometimes weeks - of frustrating delay.
1. Import Declarations & Entry SummaryStart by submitting an
import declaration to HM Revenue & Customs (HMRC), usually before goods arrive. This can be done via the Customs Declaration Service (CDS), which replaced CHIEF in 2023.
For businesses importing regularly, a customs broker or freight forwarder often manages this daunting paperwork. However, individuals may also handle declarations themselves with the right EORI number (Economic Operator Registration and Identification).
2. Essential Import DocumentationPrepare robust support for your declaration. The most common documents include:
- Commercial Invoice: Detailed invoice from seller to buyer.
- Packing List: Describes goods and packaging.
- Bill of Lading/Airway Bill: Proves shipment details and transport.
- Import Licences & Certificates (if needed): Especially for restricted goods (e.g., food, pharmaceuticals).
- EORI Number: Mandatory for all businesses moving goods into the UK.
Missing or incorrect documents remain a leading cause of hold-ups at UK ports.
3. Customs Duties, VAT, and Other ChargesUK customs authorities will assess whether you owe:
- Customs Duty: Based on commodity code, country of origin, and value.
- Import VAT: Charged at UK's standard rate, usually reclaimable for registered businesses.
- Excise Duty: On specific goods (alcohol, tobacco, etc.).
You can estimate these in advance using the UK Government’s
Trade Tariff tool.
4. Border Inspection and ReleaseAfter documentation review, customs authorities may:
- Release goods automatically if everything is in order.
- Request further information.
- Choose your goods for inspection (random sampling or targeted checks).
Most delays actually occur at this step - often due to missing paperwork, unclear product descriptions, or misdeclared commodity codes.