You must have a GB EORI number and be registered for Customs Declarations Services.

No, you do not need to be VAT registered.

You can pay customs directly via your Cash Account in CDS or you can pay us first and we will pay customs on your behalf.

Given that you have been onboarded/registered with us, we recommend that you advise us before the goods have been picked up by the Haulier.

If the goods are not selected by customs for any inspection, goods could clear within minutes of arrival to the UK. However, if there any errors or inspections due, these could vary and take from few hours up to weeks. However, the Customs Declarations team are here to support you throughout the process by keeping you up to date at all times.

Please find information on the following links:
Removal Association website to get further support on your requirements
Detailed information on how to move goods between the UK and EU.

When importing into the UK, you can use the import duty calculator on-line service. 
For other countries, you can refer to the country of destination tariff.

Customs Declarations are official customs procedures in which traders declare to customs authorities the goods being imported or exported into our out of the country, they are used to calculate and collect any applicable import duties and VAT, they also provide information required to evaluate the safety and security aspects of the goods.

After goods have been sold to an overseas company and the sale terms have been agreed on, the Exporter will lodge an Export Declaration to Customs Authorities in the UK. The authorities will receive the declaration and verify that all information is correct and compliant and determine if the goods can be cleared or if they will need to undergo further revisions. Once the goods have cleared (released) from the exporting customs authorities, they will then start the same process with the receiving country. The buyer/importer of the goods will lodge an import declaration with the customs authorities in the receiving country, who will confirm and determine if the goods need to be inspected and if all information is correct and therefore if the goods can be released to the importer.

In general the owner of the goods is the party legally responsible for logding a customs declaration. The responsibility to lodge a customs declaration depends on the Incoterms (International Comercial Terms) agreed on by the seller and the buyer prior to the goods being shipped. It is common that the seller is asked to lodge the export declaration and the buyer the import declaration to their respective Customs Authorities, however the responsibility continues to be determined by the agreed Incoterms. 

Both parties can appoint legal representatives, such as a Customs Agents to process the customs declarations on their behalf, but it will still be the traders' responsibility to maintain due diligence and remain customs compliant.

A standard Customs Declaration form contains over 50 boxes of required information, all relevant to the shipment it relates to.
The information covers different areas of concern, from the traders general information to the particulars of the goods, the shipment and the conditions in which the export/import is taking place. Although traders can submit their own Customs Declarations to Customs Authorities, for traders not familiar with Customs Procedures and to avoid any potential errors that might cause them unnecessary complications and delays, we strongly recommend liasing with a Customs Agent to submit the declarations on their behalf.

Yes, traders can submit their own Customs Declarations to HMRC, however access to specific software and key access to the ports of exit/entry of the goods will be needed, as well as a good understanding of general customs procedures.
For traders new to exporting/importing we strongly recommend appointing a Customs Agent to submit the declarations on their behalf as incorrect declarations can lead to delays in clearing goods and potential punitive action by Customs Authorities.

Customs Agents are appointed by traders to submit import and/or export declarations on their behalf to Customs Authorities.

Import Licences are required for a very specific type of goods, the most common being animals and plants and their derivatives, chemicals, drugs, military and dual use goods. To confirm if the imported goods will require the importer to obtain an Import Licence, we recommend checking the UK gov step-by-step guide to imports or to check the goods' commodity code in their trade tariff webpage.

At the LCCI, Export declaration fees start from £25.00 + VAT and Import fees from £55.00 per customs entry, however, the costs will vary depending on the type of service required, the complexity of the declaration and if any additional charges incur. 

These fees do NOT cover the duty and VAT fees to be paid to HMRC for the goods shipped.

The documents you will need to clear your goods from Customs depend on your Commodity Codes and the countries you are importing from or exporting to.
Some of these documents can include but not be limited to:

• Commercial Invoice

• ​Packing List

• Bill of Lading/CMR/Air Waybill

• Certificate of Origin

• Health Certificate (foodstuff)

• Import Licence

• Export/Import permits

• EUR1 Certificate (or Invoice declaration if goods are shipped from Canada, EU, Japan or South Korea) - when claiming preference

• GSP (Generalized System of Preferences) – when claiming preference for imports from GSP countries.

​To ensure the smooth clearance of goods, it is advisable that traders liaise with a Customs Agent that would be able to advise them the exact documentation they will require to clear their goods from Customs on import and export.

An External Union Transit Procedure (better known as T1), is a Custom Procedure required for goods imported into the European Union from overseas countries that will require crossing other EU member states before reaching the country of final destination, for example, goods imported from the UK and trasported by road to Poland through France would be crossing at least two EU countries before reaching their final destination.

The main purpose of a T1 is to suspend import duties and any other charges or commercial measures whilst the goods are in transit and until they reach their final destination, ensuring with this that import duties and taxes are collected by Customs Authorities in the country of final destination rather than in the external EU frontiers.

An External Union Transit Procedure (T1) can only be closed by the Customs Office in the country of final destination that was indicated in the T1 when it was raised.

IPAFFS is a notification platform importers use to notify DEFRA and HMRC the importation of products of animal, food and feed nature prior to their arrival into the UK. Without an IPAFFS prenotification, goods falling into this category will not be allowed to clear customs and could be subject of punitive actions by Customs Authorities.

To submit an IPAFFS prenotification, importers need to create a gateway account in the UK Gov IPAFFS webpage.

The Goods Movement Reference (GMR) is a UK Government IT platform for moving goods into or out of Northern Ireland and Great Britain by road through a GVMS port (non-inventory linked ports).

GMRs allow to pre-lodge all existing customs declarations, ATA Carnets and any relevant customs docs references that relate to a particular shipment through a unique identifier that links all of them together.

To get a GMR, traders need to register in UK GMR gateway, for which they will need to have a UK EORI number and declare all related information to their shipment. Alternatively, companies can request the LCCI to obtain a GMR on their behalf.

We recommend traders to contact a Customs Agent in the importing country that will be able to lodge the import declaration on the trader's behalf and verify the import duties and taxes applicable to their specific goods. Most countries also have information available in their dedicated Customs websites where traders could access this information.