Customs clearance UK: how it works, documents and VAT

What is customs clearance in Great Britain?

Customs clearance is the process of completing customs formalities and obtaining release of imported goods. You declare the goods and their customs value to HMRC, pay Customs Duty under the applicable arrangements, and pay or account for import VAT. Documentary or physical checks may also be required. This guide covers commercial imports from China into Great Britain (England, Scotland and Wales). Northern Ireland has different requirements.

The declaration and supporting documents are central to clearance. If a consignment is selected for checks, supply the documents requested and respond to queries. Complete documents help avoid queries but do not guarantee release or a particular timescale.

A freight forwarder or customs broker may file the declaration, but first identify the actual importer and agree whether the agent acts directly or indirectly. Buying the goods does not necessarily mean you make the import: the seller may import them before selling them domestically. For outsourced filing arrangements, see our guide to forwarder-outsourced UK customs clearance.

Who does what when you clear imports from China?

Appointing an agent does not remove the importer's responsibilities. Customs debt liability also depends on the representation arrangement and the agent's conduct, as explained below.

How does customs clearance work, step by step, from the factory to your door?

1. Before ordering: identify the importer, check the commodity code, origin and applicable trade remedies, and arrange a GB EORI. Identify product-specific requirements and deadlines, distinguishing shipment, importation and placing goods on the market. For example, relevant vaping products need notification, vehicles need the applicable approval route, and timber products may require due diligence.

2. Before dispatch: agree preparation deadlines with your broker if using one. Check that the invoice, packing list and available transport information are consistent, and verify packaging compliance. Have the information and supporting documents ready by the deadline applicable to the declaration and any product controls; there is no single pre-sailing deadline for this whole checklist.

3. Safety and security: the carrier must ensure an entry summary declaration (ENS) is submitted, directly or through a third party. For ordinary containerised sea freight from China, it must be submitted at least 24 hours before loading at the departure port. Other transport modes have different deadlines. The ENS is separate from the import declaration submitted through the Customs Declaration Service (CDS).

4. Declaration and release: submit the import declaration within the deadline for the arrival location and customs procedure; pre-lodgement may be required. Pay Customs Duty or use applicable duty deferment. Pay import VAT separately, or account for it on your VAT Return using PVA if eligible. Release also depends on any required controls and checks.

5. After release: arrange collection and delivery under the agreed terms. Keep the declaration and supporting documents, plus the relevant monthly C79 for VAT paid, including through duty deferment, or the monthly postponed import VAT statement where PVA was used. These monthly records become available after the reporting month. For visit preparation, see HMRC post-clearance customs visits.

Do you need an EORI number?

For the commercial imports covered by this guide, you need an EORI number starting with GB to import into Great Britain. It identifies your business for customs purposes and is free to obtain from HMRC.

Arrange it before dispatch so it is available for the declaration. Northern Ireland may require an EORI starting with XI and different arrangements.

What commodity code do your goods need?

Classify each product using a commodity code in the UK Trade Tariff. Check the duty treatment using both the code and origin, including applicable reliefs, suspensions, quotas and trade remedies, as well as licences or other controls.

An incorrect classification can lead to an incorrect duty calculation or missed controls. Check the product description and classification before submitting the declaration.

Goods that need more than a declaration

Identify product-specific requirements and their deadlines before ordering. Some concern shipment or importation; others concern registration or placing goods on the market. A customs declaration does not replace these requirements.

For relevant vaping products, new-product MHRA notification normally requires six months' notice before market placement. Vaping Products Duty and the duty-stamp scheme began on 1 October 2026, subject to duty-suspension and transitional rules; check the required HMRC approvals in the vape guide. Vehicle approval is needed for registration and taxation, subject to exemptions, rather than universally before shipping (electric cars). Timber due diligence applies before first placement of covered products on the GB market (plywood). Specified Chinese-origin boom lifts are subject to a provisional anti-dumping measure requiring a guarantee; exporter-specific rates depend on meeting the notice's conditions (boom lifts). Use the UK compliance finder or ask us to check requirements when ordering.

Which papers travel with the shipment?

Typical supporting documents include a commercial invoice and packing list, plus the transport document: a bill of lading for sea freight or an air waybill for air freight. Additional certificates or licences depend on the goods and procedure.

Check which documents must accompany the goods and which must be provided electronically. Keep the information accurate and consistent. See what documents are needed for UK customs clearance.

Who files the customs declaration?

Most businesses appoint a customs agent, broker or freight forwarder; you can also submit declarations yourself if you meet the requirements. If using a sourcing service, agree the seller, importer, declaration agent and scope in writing. For our sourcing services, confirm whether the arrangement includes delivery or separately scoped goods procurement and freight services, and identify the relevant tax records. For courier billing disputes, see disputing courier customs clearance fees.

PVA normally requires UK VAT registration, goods for business use with the right to dispose of them, and your VAT registration number on the declaration. Some import routes are excluded. If eligible, instruct your agent in writing before submission and retain the instructions. PVA accounts for import VAT on your VAT Return; it does not defer Customs Duty. See import duty and VAT.

For Cambridge China Bridge partner information, see our partners. Confirm the business making the declaration and its appointment for your shipment.

Where can you find clearance partner information?

See the partner page for commercial information, and confirm the proposed agent and scope for your shipment. You may appoint your own broker or forwarder; agree whether representation is direct or indirect.

Use our partners page when discussing a proposed arrangement. Confirm responsibilities, written authority and record access before appointing an agent.

For the detail behind each step, see the documents that travel with a shipment, how long HMRC clearance takes, appointing a customs agent: direct or indirect representation, finding your commodity code, what goes into customs value and reading your postponed import VAT statement. If a C79 or statement is missing, see missing C79 and postponed VAT statements.

Can you clear the goods yourself, or do you need a broker?

You can make your own declarations if you meet the relevant requirements. Self-filing requires compatible software and the ability to complete and manage the declarations.

To submit full declarations yourself, subscribe to CDS and obtain compatible declaration software. You can purchase software from a supplier rather than develop your own. Consider filing frequency, staff capability and costs when deciding whether to file yourself or appoint an agent.

Under direct representation, the principal is normally solely liable for customs debt. A direct agent may become jointly and severally liable if it makes a deliberate or unreasonable error despite clear instructions. Under indirect representation, the agent and principal are jointly and severally liable. If the seller imports the goods, do not assume its import VAT evidence is yours to use. Confirm the arrangement and provide correct classification, value and documents.

What is CDS, and how does your declaration reach it?

HMRC's Customs Declaration Service (CDS) has replaced CHIEF for import and export declarations. An appointed broker or freight forwarder can submit the declaration for you, or you can submit it yourself using compatible software if you meet the requirements.

Subscribe your business to CDS if necessary. To access monthly postponed import VAT statements, use the sign-in details associated with your VAT registration, then download and retain the statements. CDS access alone does not establish PVA eligibility.

What happens when your container arrives?

The import declaration must meet the deadline for the arrival location and procedure; some locations require pre-lodgement before boarding. Goods may be released or held for documentary or physical checks. Follow the instructions issued and contact HMRC about queries or service concerns using the relevant guidance. For documentary holds, see our guide to uploading documents for a CDS hold.

Check declaration details, payment arrangements, licences and other product controls. A hold may concern documents, the goods or another required control; do not assume every delay is a paperwork error.

How long does clearance actually take?

Clearance time depends on the declaration, payment arrangements, required controls and any documentary or physical checks.

HMRC publishes conditional documentary-clearance targets for the National Clearance Hub. These relate to specified circumstances after requested documents are received; they are not a guarantee for the whole shipment or for other border controls.

When estimating clearance time, state the assumptions and allow for possible checks and other port formalities. Agree document preparation and collection plans before arrival.

What can hold shipments up?

Check for inconsistent declaration information, missing licences or certificates, incorrect EORI details, unresolved payments and packaging that fails applicable requirements. Product controls and documentary or physical checks can also affect release.

Confirm free time, applicable storage, demurrage and detention charges, and the dispute process with the relevant providers before arrival. Commercial charges depend on the agreed terms.

What happens if your shipment is selected for a check?

Follow the check instructions and provide the requested documents or access to the goods. Clearance time depends on the checks required and their outcome; complete documents do not guarantee immediate release.

SPS inspection fees may be charged by the relevant authority, including a port health authority or APHA as applicable. BCP usage charges or the common user charge, where applicable, are separate; the common user charge can apply even without selection for inspection. Check requirements for the specific goods and entry route. Customs checks are a separate control.

Provide accurate, complete and consistent documents and respond to requests. Confirm applicable official and commercial charges without assuming either the examination fee or the delay will be the main cost.

What should you have before the goods leave China?

Agree preparation deadlines before dispatch. Identify the invoice, packing information, transport data, valuation evidence and any product-specific documents required. Have each item ready by the deadline applicable to the declaration or control; not every final document is universally required before sailing.

Check origin and retain the evidence required for the applicable tariff treatment. Chinese-origin goods do not qualify for a UK–China FTA preference, but reliefs, suspensions, quotas and trade remedies may affect duty. Origin evidence can affect trade-remedy treatment, so it is not merely descriptive. If goods qualify under another preferential arrangement, check its origin rules and evidence requirements.

Does your wood packaging need treating?

Solid wood packaging within scope, including relevant pallets, crates and dunnage, must meet ISPM 15 treatment and marking requirements. Exemptions include raw wood 6 mm thick or less and specified processed wood packaging, such as plywood.

Specify compliant packaging in the purchase order and verify it before dispatch. Check the official exemptions against the actual packaging rather than assuming all wood packaging requires treatment.

What if the declaration was wrong after the goods cleared?

If you discover an error after release, check the classification, origin, payment and customs value information and use the appropriate HMRC correction route.

Report underpayments promptly through HMRC's disclosure route. HMRC may issue a C18 demand to collect the amount owed. Notice 301 section 3.3 provides penalty treatment for qualifying voluntary disclosures: disclosure must be in writing and made when you have no reason to believe HMRC is making enquiries into Customs Duty issues. Keep records of your actions; the underpaid tax remains payable.

HMRC normally has three years from when the customs debt arose, usually the customs entry date, to notify you of it, with longer periods in specified circumstances. This is a debt-notification period, not a blanket limit on all checks. See UK import duty and VAT.

Getting the goods to your door

Clearance and delivery are separate steps. Arrange transport after release and confirm a suitable unloading location and any agreed free time for a full container.

Before arrival, confirm access, unloading equipment, free time, applicable storage, demurrage and detention charges, and the providers' dispute process. Identifying the importer affects declaration responsibilities and import VAT evidence; see who is the importer of record.

Suppliers and forwarders ask for different UK numbers; Which UK tax number does a supplier want? explains which is which.

For what the procedure code on your declaration means, see Customs procedure codes explained for importers.