UK customs clearance: EORI, commodity codes and documents

What customs clearance actually is

Customs clearance is the process of getting your goods legally released into the UK. You declare the shipment to HMRC, you say what the goods are and what they are worth, you pay or account for the duty and import VAT, and once that is settled the goods are released to you.

It is a paperwork process rather than a physical one. Most shipments are cleared on the strength of the declaration and the documents behind it, without anyone opening a carton, which is why almost every delay you will meet is a document problem rather than an inspection problem.

In practice you will rarely file the declaration yourself. A freight forwarder or customs broker usually files it on your behalf, using information you give them. That distinction matters more than it sounds: the declaration is made in your name and the responsibility for it being right is yours, even though somebody else typed it.

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.

Declarations go through CDS

UK import and export declarations are now filed through HMRC's Customs Declaration Service (CDS), which has replaced the older CHIEF system. In practice your broker or freight forwarder submits the entry on CDS for you — you do not log in and file it yourself.

Two things are worth setting up on your side: make sure your EORI is registered with HMRC, and if you use Postponed VAT Accounting, create a CDS / Government Gateway login so you can download your monthly postponed import VAT statement for your VAT return.

What actually happens when a container arrives

The declaration is submitted before or on arrival, and the goods are then either released, held for a documentary check, or selected for physical examination. Most consignments clear without being opened, but selection is not something you can predict or appeal.

Delays almost always trace back to paperwork rather than to the goods: a value that does not match the invoice, a commodity code that does not fit the description, or a missing licence or certificate for a controlled product.

What holds shipments up most often

The recurring causes are an inconsistent invoice and packing list, a commodity code that attracts a control the importer did not know about, an incorrect or missing EORI, and undeclared wood packaging that needs ISPM 15 treatment.

Storage charges accrue while a container sits, so a paperwork problem that takes three days to resolve costs real money on top of the delay. Getting the documents right before the goods sail is far cheaper than fixing them at the port.

Documents to have before the goods leave China

A commercial invoice showing the true transaction value and terms, a packing list that matches it exactly, the bill of lading or air waybill, and any product-specific certificates or licences your commodity code requires.

Where preferential origin might apply, it is far easier to have the origin evidence at the time, though a repayment claim can be made later if you obtain valid proof after paying the duty. For goods of Chinese origin there is no UK trade agreement, so the standard third-country rate applies and origin evidence is about proving the goods are what you say, not about reducing duty.

Wood packaging is a common and avoidable problem

Pallets, crates and dunnage made of solid wood must meet ISPM 15 and carry the mark. Factories sometimes substitute untreated wood at the last moment to save money, and the consignment can be refused or ordered to be treated at your cost.

Specify ISPM 15 compliant packaging in the purchase order and check it at pre-shipment inspection. It is one of the cheapest checks available and one of the more expensive failures.

Getting the goods to your door

Clearance and delivery are separate steps. Once released, the goods still have to move from the port to you, and if you are receiving a full container you need somewhere it can be unloaded within the free time allowed.

Confirm access, unloading equipment and free time before the container arrives. Demurrage and detention charges start quickly and are not negotiable after the fact.