A UK customs entry decides whether your goods clear the border smoothly or sit in a port shed running up storage charges. Overseas food, supplement and cosmetics brands often leave it to the forwarder on the day. Most of the work, though, has to be done before the goods leave the factory.
This guide sets out the UK customs entry requirements for US and other non-UK exporters and new importers shipping into Great Britain (England, Scotland and Wales), from the declaration itself to SPS controls and common mistakes. Northern Ireland has different rules and is not covered.
What Is a UK Customs Entry?
A customs entry, or import declaration, tells HMRC what the goods are, where they come from, what they are worth and which customs procedure they are entering. Declarations are made electronically through HMRC’s Customs Declaration Service (CDS), using CDS-compatible software, which in practice usually means a customs agent’s.
It includes the procedure code, commodity code, consignment reference, parties, goods, transport costs, valuation method, and any certificates and licences. It may be made up to 30 days before arrival but is only accepted once the goods arrive and are presented to customs. HMRC then confirms what is owed, and that must be paid or secured before release.
Your Pre-Arrival Checklist
| What you need | Who usually provides it | When |
|---|---|---|
| GB EORI number | Importer, or its UK representative | Before the first shipment |
| Written instructions to a customs agent | Importer and agent | Before the first shipment |
| UK commodity code for each product | Importer, with agent help | Before pricing and booking |
| Commercial invoice and packing list | Seller or exporter | Before dispatch |
| Bill of lading or air waybill | Carrier or freight forwarder | At dispatch |
| Proof of origin (if claiming a preferential rate) | Exporter | Before the import declaration |
| Licences, health or phytosanitary certificates | Exporter and exporting-country authority | Before arrival |
| Entry summary declaration (S&S GB) | Carrier, or its agent | Before arrival |
| IPAFFS pre-notification (SPS-controlled goods) | GB importer or import agent | Before arrival (at least one working day for many animal products) |
| A way to pay duty and import VAT | Importer or agent | Before arrival |
Step 1: Get a GB EORI Number
Importing into Great Britain requires an Economic Operators Registration and Identification (EORI) number starting with GB. An EU or other EORI will not do. Applications are made online, and HMRC says numbers are usually issued immediately, or within five working days if checks are needed.
The catch for overseas businesses is that HMRC says you usually need UK premises to get an EORI. If you are not eligible, the person you appoint to deal with customs gets the EORI instead. UK-established importers should also subscribe to CDS, which gives access to duty payments, postponed VAT statements and import VAT certificates (C79s).
Step 2: Decide Who Submits the Declaration
You can declare yourself with software, but GOV.UK notes most importers use a customs agent, broker, forwarder or express operator. They must be established in the UK for customs, and need your written instructions stating whether they act directly or indirectly.
- Direct representation: the agent acts in your name, and you alone are liable for accuracy, records and any duty or VAT due. The agent only becomes jointly liable if it makes a deliberate or unreasonable error.
- Indirect representation: the agent acts in its own name for you, and you are both jointly and severally liable.
This is why many overseas brands use a UK-based importer of record to take on the UK-side responsibilities and work with the customs agent. See how our UK importer of record service works.
Step 3: Classify, Value and Check Origin
Commodity code
Each product needs a commodity code from the UK Integrated Online Tariff (searchable with GOV.UK’s Trade Tariff tool). It sets the duty and VAT rate and flags licences, quotas and other measures. Only the first six digits are shared internationally, so a US HTS code cannot simply be copied. HMRC publishes classification guidance for harder categories, including herbal medicines, supplements and tonics.
Customs value
Most imports use the transaction value (the price paid or payable), which must include transport, insurance, loading and handling costs to the UK border. An ex-works invoice alone rarely shows the full customs value.
Origin and preferential rates
Goods from a country with a UK trade agreement may qualify for a lower or zero rate, but only if they meet its rules of origin and you hold valid proof. Under the UK–EU Trade and Cooperation Agreement, claims rest on the exporter’s statement on origin or the importer’s knowledge. Goods that don’t qualify pay the standard UK Global Tariff rate.
Step 4: Gather the Documents
Your agent will normally ask for:
- A commercial invoice with a clear description, quantities, price and delivery terms
- A packing list with packages and weights
- The bill of lading or air waybill
- Proof of origin, if you are claiming a preferential rate
- Licences or certificates, such as health certificates for animal products or phytosanitary certificates for regulated plants
- Your EORI number, and VAT number if using postponed VAT accounting
GOV.UK also tells importers to check labelling and marketing standards, because clearance does not make a product legal to sell. See our overview of UK food labelling requirements.
Step 5: Plan How Duty and Import VAT Will Be Paid
Duty and import VAT are paid through CDS in one of these ways:
- Immediate payment or a CDS cash account, per declaration.
- A duty deferment account: one monthly Direct Debit, about 30 days’ credit on average. It normally needs a guarantee from a UK financial institution (waivers are only for UK-established businesses), and exceeding the limit delays clearance. Agents can use your account, with permission, or their own.
- Postponed VAT accounting: UK VAT-registered businesses declare and recover import VAT on the same VAT Return. VAT-registered businesses with no UK establishment must use an agent and instruct them in writing to select it and enter the business as consignee.
Safety and Security: The Entry Summary Declaration
Separately, an entry summary declaration (ENS) must be lodged for goods entering Great Britain through HMRC’s Safety and Security GB (S&S GB) service. The carrier is responsible for it, though a customs agent can file under agreement. It must be made before arrival (up to 200 days ahead), and filers not established in Great Britain need a GB EORI. Confirm with your forwarder who is filing it.
Food, Plants and Animal Products: BTOM Controls
Sanitary and phytosanitary (SPS) goods face extra controls under the Border Target Operating Model (BTOM). Check every product, including composites with animal ingredients.
- Risk categories: animals, animal products, plants and plant products are classed high, medium or low risk, with separate GOV.UK lists for EU and non-EU origins.
- IPAFFS pre-notification: the GB importer or import agent notifies authorities before arrival for products of animal origin, composite products, animal by-products, high-risk food and feed not of animal origin, and medium- and high-risk plants. For many non-EU animal products the deadline is at least one working day before arrival. Whoever notifies is responsible for the consignment until checks finish.
- Health certificates: medium- and high-risk animal products usually need an export health certificate. Low-risk non-EU animal products need a supplier’s commercial document and still enter through a border control post (BCP).
- Matching data: the first four digits of the commodity code, the net weight and the CHED reference must match between CDS and IPAFFS.
- Common User Charge: eligible SPS goods entering via the Port of Dover or Eurotunnel pay this charge for the government-run Sevington BCP per CHED commodity line, even if not selected for checks. Other ports set their own fees.
For a food-focused walkthrough, see our guide to importing food into the UK.
What the SPS agreement could change
For most EU agrifood goods, Defra expects health and phytosanitary certificates and routine SPS border checks to go. For rest-of-world goods, including US goods, Great Britain is expected to adopt EU-aligned inspection rates, and GOV.UK cites products of animal origin and certain citrus fruits as goods that may face new routine inspections. Customs controls remain either way, and timings depend on negotiations.
Simplified Declarations and Special Procedures
Frequent importers can seek HMRC authorisation for simplified declarations or entry in the declarant’s records (EIDR): release on reduced data, then a supplementary declaration by the 10th calendar day of the following month. Applicants must be UK-established with a good compliance record and a duty deferment account. Special procedures such as customs warehousing, inward processing and temporary admission can suspend or reduce duty but also need authorisation, so discuss them with your agent.
Record Keeping
Keep commercial invoices, customs paperwork, C79s and proof of origin for at least four years, as HMRC expects for declared goods. VAT records are generally kept for six years. Declarations can be amended in CDS software until clearance. After that, amendments go through HMRC, within three years, which is also HMRC’s normal window to notify a customs debt.
Common Mistakes That Delay UK Customs Clearance
- A non-GB EORI, or none arranged for the declaring party
- Copying the supplier’s export code without checking the UK digits
- An ex-works value with no freight or insurance added
- Claiming preference without valid proof of origin
- No written agent instructions or unclear representation
- Mismatched IPAFFS and CDS data, or missing health certificates
- No payment method, or a deferment limit already used up
- Postponed VAT accounting not instructed in writing
GOV.UK names unpaid duty or VAT, missing licences and failed inspections as reasons goods are held.
How Global Import Agent Helps
Global Import Agent is a private compliance consultancy. For overseas food, supplement and cosmetics brands, we can act as UK importer of record, review classification, valuation, origin and documents before shipment, and help coordinate customs, IPAFFS and labelling requirements with your agent and forwarder. For the end-to-end process, see our five steps to import to the UK.
Sources: GOV.UK: Import goods into the UK | Making a full import declaration | Get an EORI number | Entry summary declarations | IPAFFS | SPS agreement: preparing your business
Global Import Agent is a private compliance consultancy and is not a government agency. We are not affiliated with HMRC, Defra, APHA, the FSA or any other government body. This article is general information only and does not constitute legal advice. Customs and SPS rules change, so check the latest GOV.UK guidance before acting and take professional advice for your situation.
