Border Target Operating Model (BTOM): What UK Importers Need to Know
Border Target Operating Model (BTOM): What UK Importers Need to Know Practical UK Customs & Trade Guidance The Border Target Operating Model (BTOM) represents the most significant overhaul of UK border controls since Brexit. Published in August 2023 and rolled out from the end of January 2024, this 140-page policy document fundamentally changes how goods […]
Understanding Customs Procedure Codes: A Practical Reference
What Are Customs Procedure Codes? Customs Procedure Codes (CPCs) are numerical codes used on import and export declarations to indicate the specific customs treatment applied to goods entering or leaving the United Kingdom. Each code tells HMRC exactly what you intend to do with the goods — whether they are being released into free circulation, […]
Kody procedur celnych: praktyczny przewodnik dla importerów
Czym są kody procedur celnych? Kody procedur celnych (Customs Procedure Codes, CPC) to numeryczne oznaczenia stosowane w zgłoszeniach importowych i eksportowych, które wskazują HMRC, jakie traktowanie celne ma zostać zastosowane wobec towarów. Każdy kod precyzyjnie określa, czy towary trafiają do wolnego obrotu, są objęte procedurą specjalną, reeksportowane, czy przetwarzane w ramach programu ulg. Zgodnie z […]
Authorised Economic Operator (AEO): Is Trusted Trader Status Worth It?
Authorised Economic Operator (AEO) Is Trusted Trader status worth pursuing for your business in 2025? For businesses that trade internationally at scale, Authorised Economic Operator (AEO) status represents one of the most significant competitive advantages available in the UK customs landscape. Also known as “Trusted Trader” status, AEO certification from HMRC signals that your business […]
EORI Number Registration: Updated Requirements for UK Traders
What Is an EORI Number and Why Do You Need One? An EORI (Economic Operators Registration and Identification) number is a unique identifier assigned to businesses and individuals involved in importing or exporting goods in the United Kingdom. Since Brexit, having a valid GB EORI number has become an absolute requirement for any trader moving […]
Rejestracja numeru EORI: aktualne wymogi dla firm handlujących z UK
Czym jest numer EORI i dlaczego jest niezbędny? Numer EORI (Economic Operators Registration and Identification) to unikalny identyfikator przyznawany firmom i osobom fizycznym, które uczestniczą w imporcie lub eksporcie towarów w Wielkiej Brytanii. Po Brexicie posiadanie ważnego numeru GB EORI stało się bezwzględnym wymogiem dla każdego podmiotu przemieszczającego towary między UK a jakimkolwiek innym krajem […]
Postponed VAT Accounting (PVA): How to Save Cash Flow on UK Imports
Postponed VAT Accounting (PVA) The smart way to manage import VAT and protect your cash flow Postponed VAT Accounting (PVA) is one of the most valuable cash flow tools available to UK importers — yet many businesses are either unaware of it or are not using it correctly. Introduced on 1 January 2021 alongside Brexit, […]
How to Complete an Export Declaration Using CHIEF and CDS
Understanding Export Declarations in the UK Every consignment leaving the United Kingdom for a destination outside the common travel area requires an export declaration. This document provides HMRC and Border Force with essential information about the goods, their destination, and the exporter. In 2026, UK traders use two systems for this purpose: the legacy CHIEF […]
Jak wypełnić deklarację eksportową w systemie CHIEF i CDS
Eksport z UK — kiedy potrzebna jest deklaracja? Każda przesyłka opuszczająca Wielką Brytanię i kierowana poza wspólny obszar podróżowania wymaga złożenia deklaracji eksportowej. Dokument ten informuje HMRC i Border Force o rodzaju towarów, ich przeznaczeniu i danych eksportera. W 2026 roku brytyjscy przedsiębiorcy korzystają z dwóch systemów: starszego CHIEF (Customs Handling of Import and Export […]
Step-by-Step Guide to CDS Import Declarations in 2026
What Is the Customs Declaration Service (CDS)? The Customs Declaration Service, commonly known as CDS, is HMRC’s modern platform for processing import and export declarations in the United Kingdom. Since the full transition from the older CHIEF system, CDS has become the primary gateway for traders bringing goods into the UK. Whether you are a […]
