Customs clearance explained
Goods arriving in Great Britain need an import declaration, normally submitted through HMRC's Customs Declaration Service by a customs agent such as CTS. The declaration describes the goods, their commodity code, value and origin, and the duty and VAT due.
Before goods arrive, the carrier files a safety and security declaration. After arrival, customs either releases the goods or selects them for a documentary check or a physical examination. Once duty and VAT are paid or secured, the goods are released for delivery.
Exports from the UK need an export declaration before the goods leave, and the goods must be presented at the port or airport where they are exported.
EORI numbers
An Economic Operators Registration and Identification (EORI) number identifies your business on customs declarations. To move goods into or out of Great Britain you need one that starts with GB. It is free and you apply on GOV.UK. Moving goods between Northern Ireland and the EU needs an XI number as well.
HS codes and classification
The commodity code sets the duty rate and any controls on your goods. Our HS code classification guide explains how the code is built, how to classify step by step, the common mistakes and how to get a binding ruling.
Customs value
Duty is normally based on the transaction value of the goods, adjusted to include the cost of transport and insurance to the UK border. Some costs incurred after arrival in the UK can be left out, provided they are shown separately. Import VAT is then charged on the customs value plus the duty.
Import VAT and postponed VAT accounting
Import VAT is due on most goods brought into the UK. If your business is VAT registered, you can use postponed VAT accounting to declare and recover import VAT on the same VAT return instead of paying it when the goods arrive. Tell us if you use it, so it is shown correctly on your declarations, and download your monthly postponed import VAT statement from HMRC.
Incoterms 2020
Incoterms are the standard trade terms in your sales contract. They set who arranges and pays each stage of the journey and where risk passes from seller to buyer. Common terms on China to UK trade include FOB, where the seller loads the goods at the Chinese port, EXW, where the buyer arranges everything from the factory, and DDP, where the seller pays all costs including UK duty and VAT. Check the terms with your supplier before you book, because they decide what we quote you for.
Shipping documents checklist
- Commercial invoice with a full description, value, currency and Incoterms
- Packing list with weights, dimensions and package counts
- Bill of lading or air waybill, issued by the carrier
- Certificate of origin where a preference or measure depends on it
- Licences or certificates for controlled goods
- Dangerous goods declaration and battery test summaries where they apply
Lithium batteries and dangerous goods
Lithium batteries, battery storage systems and many chemicals are dangerous goods in transport. They need the correct classification, packing, labels and documents for each mode: the IMDG Code at sea, IATA rules by air and ADR on the road. Test summaries and safety data sheets are usually needed before a carrier accepts the booking, so share them when you ask for a quote.
Temporary imports and ATA Carnets
Goods brought into the UK for a show, demonstration or testing and then taken out again can often enter without paying duty, under temporary admission or with an ATA Carnet. The goods must be re exported in time and in the same condition. Plan this before the goods travel.
UK CBAM
The UK plans to introduce a Carbon Border Adjustment Mechanism from 1 January 2027 for imports of goods such as iron and steel, aluminium, cement, fertilisers and hydrogen. If you import these from China, check the latest position on GOV.UK and ask your suppliers for emissions data early.