Importing Goods into the UK – Step-by-Step Guide to UK Customs Clearance

Importing goods into the UK refers to bringing products from outside the United Kingdom into the country for commercial use. Every imported consignment must go through UK customs clearance before it can be released for sale or use. This process ensures the correct duties and taxes are paid and that the goods comply with UK and international regulations.

What is UK import customs clearance?

UK import customs clearance is the procedure where goods are declared to HMRC, duties and taxes are assessed, and any necessary checks are carried out. Once complete, the goods are officially cleared and can be freely used or sold in the UK.

The process involves:

  • submitting a customs declaration,
  • providing the correct documentation,
  • paying import duties, VAT and other charges,
  • ensuring compliance with restrictions and licences (if applicable).

Documents required for importing goods into the UK

Importers should prepare:

  • commercial invoice – with full details of goods, seller, buyer, and value,
  • transport document – such as Bill of Lading, Air Waybill or CMR,
  • packing list – detailing quantity and packaging,
  • commodity code (HS code) – for tariff classification,
  • evidence of origin – such as EUR.1 or supplier’s declaration (to benefit from trade agreements),
  • certificates or licences – for restricted goods (e.g. food, plants, medicines, chemicals).

Steps of UK import clearance

  • Obtain an EORI number – required for all importers.
  • Classify the goods – determine the correct HS code and duty rate.
  • Check licences or restrictions – certain goods require additional permits.
  • Submit a customs declaration – usually through the Customs Declaration Service (CDS).
  • Pay import duty and VAT – rates depend on the product type and origin.
  • Goods are released – once HMRC confirms clearance.

How much does importing goods into the UK cost?

Import costs include:

  • customs duties – based on HS code and trade agreements,
  • Import VAT – typically 20%, calculated on the customs value (including transport and insurance),
  • excise duty – applicable to alcohol, tobacco, fuel and other excisable goods,
  • customs broker/agent fees – for handling the declaration and representation.

Common mistakes when importing into the UK

  • using an incorrect HS code,
  • failing to check for licences or restrictions,
  • undervaluing the goods on the customs invoice,
  • not registering for an EORI number before shipping.

How to avoid delays and penalties

  • use a professional customs agent,
  • double-check your HS code and duty rates,
  • prepare documents in advance,
  • confirm Incoterms and who is responsible for customs procedures.

Frequently Asked Questions (FAQ) – Importing Goods into the UK

1. Do I need an EORI number to import goods into the UK?
Yes. Any business or individual importing goods into the UK for commercial purposes must have an Economic Operator Registration and Identification (EORI) number issued by HMRC.

2. How much import duty will I pay when bringing goods into the UK?
Import duty depends on the commodity code (HS code) of the goods, their customs value and origin. Some goods benefit from preferential duty rates under UK trade agreements.

3. What is the difference between import duty and import VAT?
Import duty is a tariff charged based on the type and origin of the goods. Import VAT (usually 20%) is a tax applied to the customs value of the goods plus duty and shipping costs.

4. Can I import goods into the UK without using a customs agent?
Yes, but it can be complex. Most businesses appoint a customs broker or freight forwarder to handle declarations, ensure compliance, and avoid delays or penalties.

5. What goods require special licences or certificates for UK import?
Restricted goods include plants, food, medicines, chemicals, weapons, alcohol and tobacco. These require additional licences, health certificates or excise registrations.