UK Customs Clearance 2026: Complete Step-by-Step Guide

Key Takeaways

Every commercial shipment entering or leaving the UK must go through customs clearance — there are no exceptions since Brexit
The Customs Declaration Service (CDS) is now the sole platform for UK customs declarations, after CHIEF was fully retired in June 2024
HMRC processed 84.6 million customs declarations in 2024, with 87% of importers using a customs broker or freight forwarder at least once
Customs clearance for low-risk goods typically takes one to three hours via CDS; documentation errors or inspections can extend this to days or weeks
Getting your documents, commodity codes, and customs value right before submission prevents the delays that cost UK businesses millions in demurrage and storage charges every year

What is customs clearance?

Customs clearance is the process of getting goods approved by HMRC to enter or leave the UK. It involves submitting a customs declaration with details about what the goods are, where they come from, what they are worth, and what duty and VAT is owed.

Before Brexit, UK businesses trading with the EU did not need customs declarations. Since 1 January 2021, every goods movement between the UK and EU requires the same customs process as trade with the rest of the world. This means that businesses which previously shipped freely across Europe now face full border formalities on every consignment.

HMRC’s role is to assess each declaration, collect the correct duties and taxes, enforce trade restrictions, and protect the UK border. The National Clearance Hub (NCH) in Salford processes the majority of declarations submitted through the Customs Declaration Service.

When is customs clearance required?

You need customs clearance for any commercial goods crossing the UK border. This includes:

Importing goods into the UK from any country (including the EU)
Exporting goods from the UK to any destination
Goods transiting through the UK to another country
Temporary imports (goods entering the UK for a limited period, such as exhibition equipment)

The only exemptions are personal goods below duty thresholds and certain diplomatic shipments. If you are moving goods for commercial purposes, customs clearance applies.

Before you start — prerequisites

Before submitting your first customs declaration, you need three things in place.

1. A valid EORI number. Every business involved in UK imports or exports must hold an Economic Operators Registration and Identification (EORI) number. This is your customs identity — it appears on every declaration and every interaction with HMRC. If you do not have one yet, read our complete guide to EORI numbers in the UK for the step-by-step application process.

2. Access to the Customs Declaration Service (CDS). CDS replaced the old CHIEF system and is now the only platform HMRC accepts for customs declarations. You need a Government Gateway account linked to your EORI to access CDS. Most businesses use a customs broker or freight forwarder who submits declarations on their behalf, but you can also submit directly.

3. Your supporting documents. Every declaration requires supporting paperwork. Gather these before your goods ship — not after they arrive at the port. The core documents are:

Commercial invoice (showing goods description, value, seller, buyer, and Incoterms)
Packing list (quantities, weights, dimensions)
Bill of lading, air waybill, or CMR note (depending on transport mode)
Certificate of origin (if claiming preferential duty rates under a trade agreement)
Import licences or certificates (for restricted goods such as food, plants, chemicals, or dual-use items)

The UK customs clearance process step by step

Step 1 — Classify your goods with the correct commodity code

Every product has a commodity code (also called an HS code or tariff code) that determines the duty rate and any restrictions. Use the UK Trade Tariff service on GOV.UK to look up the correct code for your goods.

Getting this wrong is the single most common cause of customs problems. A misclassified shipment can attract the wrong duty rate, trigger unnecessary inspections, or require licences you did not know about. If you are unsure, request a Binding Tariff Information (BTI) ruling from HMRC for certainty.

Step 2 — Determine the customs value

The customs value is the basis for calculating import duty and VAT. In most cases, this is the transaction value — the price actually paid for the goods — adjusted for freight, insurance, and other costs depending on the Incoterms used.

For CIF (Cost, Insurance, Freight) shipments, the customs value includes freight and insurance to the UK port. For FOB (Free on Board) or EXW (Ex Works) terms, you may need to add transport costs to reach the UK border.

Step 3 — Check for restrictions, licences, and certificates

Some goods require additional approvals before they can enter the UK. Common examples include:

Food and animal products — health certificates and phytosanitary checks at Border Control Posts
Chemicals — REACH registration or notification
Dual-use goods — export licences from the Department for Business and Trade
Controlled drugs and medicines — MHRA authorisation
Firearms, explosives, and strategic goods — specific Home Office or MOD licences

Check the UK Trade Tariff entry for your commodity code — it lists all applicable restrictions and the documents required.

Step 4 — Submit your customs declaration via CDS

With your commodity code, customs value, and documents ready, the declaration can be submitted through CDS. The declaration includes over 50 data fields covering the importer, exporter, goods description, value, origin, transport details, and the procedure code (which tells HMRC whether the goods are entering free circulation, a bonded warehouse, or an inward processing arrangement).

Most businesses use a customs broker or their freight forwarder to handle this step. HMRC data shows that 87% of UK importers use third-party representation for at least some of their declarations. If you submit directly, ensure you are familiar with CDS data element requirements — errors cause rejections and delays.

Since January 2025, all imports from the EU also require an Entry Summary Declaration (ENS) for safety and security purposes. This pre-arrival data must be submitted before goods reach the UK border.

Step 5 — Pay duties, VAT, and excise

Once the declaration is accepted, HMRC calculates the duty and tax owed. Import duty rates range from 0% to 25% depending on the commodity code and the country of origin. Standard VAT at 20% is then applied on top of the customs value plus duty.

Payment options:

Duty deferment account — the most common method for regular importers. You set up a guarantee with HMRC and pay duties monthly rather than per shipment. This prevents goods being held while payment clears.
Immediate payment — pay at the point of declaration via CDS. This can cause delays if payment processing is slow.
Postponed VAT accounting (PVA) — available since Brexit, this allows you to account for import VAT on your VAT return instead of paying it at the border. Most UK importers now use PVA to improve cash flow.

Step 6 — Goods released or selected for inspection

After the declaration is accepted and payment confirmed, HMRC assigns a route to your consignment:

Route 1 (green) — goods are cleared and released immediately
Route 2 (orange) — documentary check required. HMRC reviews your paperwork before release.
Route 3 (red) — physical inspection required. Goods are examined at a Border Control Post or inland facility.

Low-risk goods on established trade routes typically clear within one to three hours. Physical inspections can add 24 hours to several working days. Delays at this stage are almost always caused by documentation gaps, commodity code queries, or missing licences.

Step 7 — Post-clearance obligations

Clearing goods through customs is not the end of the process. HMRC requires you to:

Retain records for four years — all customs declarations, invoices, transport documents, and correspondence
Keep your C79 certificates — these monthly certificates from HMRC confirm the import VAT paid and are needed to reclaim VAT on your return
Respond to post-clearance audits — HMRC can review your declarations retrospectively and issue demands for underpaid duty or penalties for errors

How much does customs clearance cost?

Customs clearance involves several cost layers beyond the duty and VAT on the goods themselves:

Cost element	Typical range
Customs broker fee (per declaration)	£100-£200
Import duty	0-25% of customs value
Import VAT	20% of (customs value + duty)
Port handling / terminal charges	£50-£300 per consignment
Physical inspection fee (if selected)	£50-£150
Demurrage / storage (if delayed)	£50-£200 per day

Worked example — importing clothing from China:

A UK retailer imports a container of clothing worth £20,000 (CIF). The commodity code attracts 12% import duty.

Import duty: £20,000 x 12% = £2,400
Import VAT: (£20,000 + £2,400) x 20% = £4,480
Customs broker fee: £150
Port handling: £180
Total landed cost above goods value: £7,210

This is a significant sum. Getting commodity codes or customs values wrong can mean overpaying duty — or underpaying and facing HMRC penalties later.

Should you self-clear or use a customs broker?

HMRC data shows that 74% of import declarations and 92% of export declarations are submitted by third-party intermediaries. But that does not mean every business needs a broker.

Consider self-clearing if:

You import a small number of product types with straightforward commodity codes
Your volumes are low (fewer than 10 declarations per month)
You have or can train a staff member on CDS declaration procedures
Your goods do not require specialist licences or certificates

Use a customs broker if:

You import a wide range of products with different duty rates and restrictions
Your volumes are high enough that the cost of errors outweighs broker fees
You import regulated goods (food, chemicals, dual-use items) requiring specialist knowledge
You need a deferment account guarantee managed on your behalf
You want to focus your team on core business rather than customs administration

A good broker does more than submit declarations — they advise on duty savings through trade agreements, preferential origin rules, and customs procedure codes. For many businesses, the broker fee pays for itself through avoided errors and optimised duty payments.

If you outsource logistics entirely, many third-party logistics (3PL) providers include customs brokerage as part of their service, handling declarations alongside warehousing and distribution.

Common customs clearance delays and how to avoid them

1. Incorrect or missing commodity codes. The most common cause of border delays. Always verify codes against the UK Trade Tariff before shipping. Use BTI rulings for products where classification is uncertain.

2. Incomplete documentation. A missing commercial invoice, packing list, or certificate of origin will stop your shipment at the border. Build a pre-shipment checklist and verify documents before goods leave the supplier.

3. Wrong customs value. Undervaluing goods (deliberately or accidentally) triggers HMRC scrutiny. Overvaluing means you pay too much duty. Ensure your valuation method is consistent and documented.

4. Expired or invalid EORI number. If your EORI details do not match your declaration, it will be rejected. Verify your EORI is active and the registered details are current — especially after company name changes or address moves.

5. Missing safety and security declarations. Since January 2025, all EU imports require an ENS filed before arrival. Missing this causes goods to be held at the border.

6. Restricted goods without licences. Importing controlled products without the correct licence is a criminal offence, not just an administrative delay. Check restrictions before ordering, not at the port.

7. Poor record keeping. HMRC can audit your customs records up to four years after importation. Businesses that cannot produce supporting documents face retrospective duty demands and penalties of £1,000 to £2,500 per contravention.

What changed in 2025-2026

The UK customs landscape has shifted significantly since Brexit, and 2025-2026 brought further changes:

CDS is now the sole platform. CHIEF was fully retired on 4 June 2024. All declarations must go through CDS. Any references to CHIEF box numbers or processes in your documentation are outdated and will cause errors.
Safety and security declarations mandatory for EU imports. From 31 January 2025, Entry Summary Declarations (ENS) are required for all EU imports into Great Britain. This was the final phase of the Border Target Operating Model (BTOM) implementation.
Physical checks on medium-risk EU plant products delayed. Physical checks on medium-risk fruit and vegetable imports from the EU have been postponed to 31 January 2027, giving businesses more time to adapt.
Single Trade Window paused. The £330 million programme to create a single digital interface for all UK border declarations was paused in November 2024. Businesses should not expect this simplification in the near term.
Low-value imports reform underway. HMRC’s consultation on removing the £135 de minimis threshold for import duty closed in March 2026. If implemented, all imports regardless of value will require full customs declarations by March 2029.

Summary: your customs clearance checklist

Before your next import, work through this checklist:

Confirm you have an active EORI number (check via Government Gateway)
Ensure CDS access is set up (either directly or through your customs broker)
Classify goods using the correct commodity codes from the UK Trade Tariff
Gather all required documents before goods ship
Check for restrictions, licences, or certificates on your commodity codes
Calculate expected duty and VAT to avoid surprises
Decide on payment method: deferment account, immediate payment, or postponed VAT accounting
File Entry Summary Declarations for EU imports before goods arrive
Retain all customs records for a minimum of four years
Review your customs processes against any regulatory changes at least annually