🇬🇧 United Kingdom · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
UK traders move goods using an EORI number and declare them to HMRC. You classify goods by commodity code to find the duty and VAT, check any licences or controls, and submit customs declarations (often via an agent) through the Customs Declaration Service. Since Brexit, EU trade also needs declarations; binding tariff rulings come from HMRC.
Imports and exports are administered by HMRC with Border Force. Traders need a GB EORI number and file customs declarations through the Customs Declaration Service (CDS).
- A GB EORI number is required to import or export goods.
- Customs declarations are made through the Customs Declaration Service (CDS).
- Duties and import VAT depend on the goods' commodity code, origin and value.
Step-by-step
- 1
Get an EORI number
Register for a GB EORI number (and an XI EORI for Northern Ireland trade) to import or export.
- 2
Classify goods and check duty
Use the UK Global Tariff to find your commodity code, duty rate and import VAT.
- 3
Check licences and controls
Check whether your goods need an import/export licence or meet product-safety, sanitary or dual-use rules.
- 4
Handle duty and VAT
Pay or defer customs duty and import VAT; VAT-registered businesses can use postponed VAT accounting.
- 5
Submit declarations and clear customs
Submit customs declarations via the Customs Declaration Service (CDS), usually through a freight agent, with invoice and transport documents.
- 6
Get rulings or resolve disputes
Apply for an Advance Tariff Ruling for classification certainty and use HMRC's review/appeal process for disputes.
Checklist
- GB EORI (+ XI EORI for NI)
- Commodity code (UK Global Tariff) + duty + import VAT
- Import/export licence or controls
- Postponed VAT accounting (if registered)
- Customs declarations via CDS
- Invoice + transport documents
- Freight agent (optional)
- Advance Tariff Ruling / HMRC appeal
Official authorities
- GOV.UK — Import and export
Customs, EORI and declarations.
Frequently asked questions
What is an EORI number?
An Economic Operators Registration and Identification number, required to move goods into or out of the UK.
What is CDS?
The Customs Declaration Service, HMRC's platform for submitting import and export declarations (which replaced CHIEF).
Do I still need declarations for EU trade?
Yes — since Brexit, imports from and exports to the EU need customs declarations like any other non-UK trade.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- UK Government (GOV.UK) — UK's unified government services portal — visas, taxes, driving licences, benefits and more
- UK Visas and Immigration — UK visa applications, Biometric Residence Permits (BRP), and work authorization
- HM Revenue & Customs — Self Assessment tax returns, National Insurance, VAT registration and payment