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How to Clear Goods in the UK — Complete Guide 2025

Customs clearance in the United Kingdom is a formal process that every importer and exporter must go through to legally move goods across the border after Brexit. In this guide, we explain step-by-step how the UK customs system works, what documents are necessary, and how to use professional UK customs agency services to ensure the entire process runs smoothly and without delays.

What is Customs Clearance in the UK after Brexit?

Since 1 January 2021, the United Kingdom is no longer part of the EU customs union. This means that any goods moved between the UK and EU countries — including Poland — are subject to full customs formalities for both exports and imports. This obligation applies to both imports to the UK and exports from the UK to the European market.

The UK customs system is based on the Customs Declaration Service (CDS) — an HMRC platform that replaced the old CHIEF system. All customs declarations are submitted electronically via CDS or through an authorized customs representative.

Step 1: Obtain an EORI Number

The basic requirement for trading with the UK is having an EORI number (Economic Operators’ Registration and Identification). Without a valid EORI number, it is not possible to submit any customs declaration. Companies based in the UK apply for a GB-EORI number, while companies from the EU (including Polish ones) need an EORI number issued by the appropriate customs authority in their country.

Polish entrepreneurs register EORI through the e-Cło system or through a customs and tax office. According to GOV.UK guidelines, the GB-EORI number is assigned to companies registered in the UK by HMRC. You can find more information about EORI registration in our dedicated article.

Step 2: Classification of Goods and HS Codes

Each product must be described with the appropriate tariff code (HS code — Harmonized System) in accordance with the UK Global Tariff. The HS code determines:

• The rate of customs duties (tariff rate)
• Required permits and licenses
• Application of preferential rates under trade agreements
• Obligations regarding VAT and excise duties

The HS code consists of a minimum of 6 digits (global classification) and can be extended to 10 digits for the UK Trade Tariff. A tool for checking codes is available free of charge on the GOV.UK website (Trade Tariff tool).

Step 3: Preparation of Customs Documents

The complete set of documents required for customs clearance in the UK includes:

• Commercial Invoice — must include: details of the seller and buyer, description of goods, country of origin, value and currency, delivery terms (Incoterms), invoice number and date
• Goods List (Packing List) — detailed description of the shipment contents: weights, dimensions, package numbers
• Transport Document — CMR (road transport), bill of lading (maritime transport), air waybill (AWB)
• Certificate of Origin — required when using preferential customs rates under UK-EU agreements (TCA) or other trade agreements
• Permits and Certificates — depending on the category of goods: food, plants, chemicals, dual-use products

Step 4: Submission of Customs Declaration

The import customs declaration in the UK is submitted via the Customs Declaration Service (CDS). The declaration can be submitted:

• Before the arrival of goods — pre-lodgement (recommended for imports)
• At the moment of goods arrival — at the port or border
• After goods release — under simplified customs procedures (Simplified Customs Declaration Procedures)

If you use the services of a customs agency, it will submit the declaration on your behalf as a direct or indirect customs representative. You can use online customs clearance — modern platforms that allow you to commission and track the entire clearance process via the internet.

Step 5: Payment of Duties and VAT

After submitting the customs declaration, HMRC will calculate the amounts due:

• Import Duty — calculated on the basis of HS code, goods value and country of origin; rates are available in the UK Global Tariff
• Import VAT — standard rate of 20% in the UK; deferral is possible through the Postponed VAT Accounting (PVA) mechanism
• Excise Duty — applies to tobacco products, alcohol and fuels

According to HMRC guidelines (GOV.UK), when using PVA, an importer can include import VAT in their VAT settlement instead of paying it upfront — which significantly improves cash flow.

Simplified Procedures and Special Customs Regimes

The UK offers a range of simplified procedures for regular importers:

• Customs Warehouse — a customs warehouse allowing deferral of duty and VAT payment until goods are released to the market
• Inward Processing Relief (IPR) — exemption from duty for goods intended for processing and re-export
• Temporary Admission — temporary import without paying duty for goods intended for further use or processing

Need help? Contact Plutos Team — a UK customs broker registered for CDS.