UK customs clearance: EORI, commodity codes and documents
What you need in place to clear goods through UK customs, and who usually files the declaration for you.
You need an EORI number
To import commercial goods into Great Britain you need a GB EORI number — an identifier that starts with GB and links your business to its customs activity. It is free to get from HMRC and is required before your goods can be cleared.
Without one, a shipment can be held at the border, so sort this out before you order.
Every product needs a commodity code
Each product is classified with a commodity code from the UK Trade Tariff. The code determines the duty rate and flags any import controls or licences your product needs.
Getting the code right matters: the wrong classification can mean paying too much duty — or too little, which is a compliance problem.
The core documents
A typical clearance uses a commercial invoice, a packing list, and the transport document (a bill of lading for sea or an air waybill for air). Some goods also need a certificate of origin or conformity.
Accurate, consistent paperwork is what keeps a shipment moving; mismatches between documents are a common cause of delay.
Who actually files it
Most importers use a customs agent, broker or freight forwarder to submit the declaration to HMRC on their behalf. A door-to-door sourcing service folds this in, so you are not filing customs entries yourself.
If you are VAT-registered, ask about Postponed VAT Accounting to avoid paying import VAT upfront — see our guide on import duty and VAT.
Frequently asked questions
How do I get an EORI number?
Apply through HMRC — it is free and usually quick. You need one before importing commercial goods into Great Britain.
Who works out the commodity code?
You are responsible for the correct code, but a customs agent or sourcing partner will normally help classify the product against the UK Trade Tariff.