Importing goods into Great Britain from outside the UK means making a customs declaration on HMRC's Customs Declaration Service (CDS), under a GB-prefixed EORI number, and either paying duty and import VAT at the border or using one of the schemes that postpone them. Most importers do not file the declaration themselves: a customs agent or freight forwarder usually does it on their behalf, which is where the choice between direct and indirect representation matters. This guide sets out the whole chain in the order it happens, with the GOV.UK rules as they stood on 6 October 2026. For the China-specific route, see our guide to shipping from China to the UK.
What you need before the first declaration
Four things have to be in place before goods can clear: a GB EORI number, access to CDS (directly or through an agent), a commodity code for each product, and a customs value. Everything else on this page hangs off those four.
EORI numbers: GB and XI
An Economic Operators Registration and Identification (EORI) number is the identifier customs uses for the business that moves the goods. GOV.UK says you need a GB EORI if you move goods between Great Britain and any other country, including the EU, and a GB EORI is free to apply for through HMRC's online service. The application asks for details such as your Unique Taxpayer Reference, business start date and SIC code, and your VAT number if you are VAT registered. HMRC says you may get the number immediately, or within about five working days if extra checks are needed.
An XI EORI is the Northern Ireland equivalent. HMRC's guidance on place of registration says that to get an XI EORI you must first have a GB EORI, and it tells businesses not to hold both an EU-issued EORI and an XI EORI. If you only ever import into Great Britain, the GB number is the one that matters.
Establishment is the point people miss. HMRC's guidance says a business usually needs premises in the UK (a registered office, headquarters or permanent business establishment) to be treated as established here. A business outside the UK can register for a GB EORI only for a limited set of customs activities, and GOV.UK's guidance on appointing a customs agent says non-UK-established businesses can only use indirect representation. A common misconception is that an EU EORI is enough for a GB import. It is not: the declaration for goods entering Great Britain is a UK declaration, and it needs a UK-recognised EORI for whoever is named on it.
The Customs Declaration Service replaced CHIEF
CDS is HMRC's single platform for import and export declarations. HMRC's August 2021 announcement set 30 September 2022 as the date import declarations would close on the old CHIEF system, and GOV.UK now says businesses can no longer ask to continue using CHIEF. So any current guidance, software or agent quote that mentions CHIEF is out of date.
CDS is not a web form you fill in by hand for each shipment. GOV.UK's subscription guidance says you can subscribe to CDS and use your own purchased customs software to submit declarations, and you also use your subscription to view your postponed VAT statements. Importers who only ship occasionally normally leave the filing to an agent and give that agent what it needs, rather than buying software.
Commodity codes and the UK Global Tariff
Since 1 January 2021, Great Britain has applied its own tariff, the UK Global Tariff, instead of the EU's common external tariff. The rate of duty you pay depends on the commodity code, the origin of the goods and any trade agreement or relief that applies. GOV.UK says imports must be classified to a 10-digit commodity code using the UK Integrated Online Tariff; the first six digits are usually the same worldwide under the Harmonized System, and the UK adds the rest. Our guide to finding the correct HS code covers how to choose one, and this is the step where mistakes are most expensive, because the wrong code can change both the duty rate and whether a licence or certificate is needed.
Two related checks sit alongside the code. If the goods qualify for a preferential rate under a UK trade agreement, you need to meet the rules of origin and hold the right proof, as covered in our note on certificates of origin. And for some products, a tariff quota or duty suspension may reduce the rate; see tariff-rate quotas explained.
Customs value
Duty is normally charged on the customs value, which is built from the price paid plus certain costs such as international freight and insurance to the UK border, subject to the rules. The Incoterm in the sales contract changes what has to be added, so check the value basis before you rely on the invoice figure. We explain the method in customs valuation explained and the contract side in Incoterms 2020 explained.
Who can make the declaration: you, or an agent
The importer can make the declaration or appoint a representative. GOV.UK describes two kinds, and the difference is about liability.
| Type | Agent acts | Who is liable for duty and VAT |
|---|---|---|
| Direct representation | In the importer's name | The importer is solely liable. The agent can become jointly liable only if the importer gave clear instructions and the agent made a deliberate or unreasonable error. |
| Indirect representation | In the agent's own name, on behalf of the importer | The agent and the importer are jointly and severally liable, so HMRC can pursue either. |
That summary comes from HMRC's customs debt liability guidance (updated 13 August 2026) and its guidance on getting someone to deal with customs for you (updated 21 August 2024). Two practical points follow. First, GOV.UK is clear that you remain responsible for due diligence on your declarations even when you appoint someone, so the agent's work does not remove your duty to supply accurate descriptions, values and licences. Second, because indirect representation makes the agent liable too, some agents may price that risk in, for example through deposits or stricter payment terms, so ask about it up front. This is also why a business with no UK establishment cannot choose its arrangement: it is limited to indirect representation.
Whether you need an agent at all depends on volume, product complexity and in-house expertise. Our guide on whether you need a customs broker walks through that decision, and the import documentation checklist lists what to hand over.
Import VAT: pay at the border or postpone it
Import VAT is charged on the customs value plus duty and certain other costs, at the rate that applies to the goods. VAT-registered businesses have two ways to deal with it, and the second is now the norm.
- Pay at import, reclaim later. You (or your agent, or your deferment account) pay the import VAT, and you reclaim it as input tax using the import VAT certificate known as the C79.
- Postponed VAT accounting (PVA). You declare and recover the import VAT on the same VAT Return, rather than paying it at the border and recovering it later. GOV.UK's guidance, last updated 16 June 2025, says there is no prior approval to apply.
The conditions for PVA, per that guidance, are that your business is registered for VAT in the UK, the goods are for business use with you holding disposal rights, and your VAT registration number is entered at header level of the declaration (data element 3/40). If an agent files for you, they must hold your written confirmation before they use PVA on your behalf. Two limits are worth knowing: you cannot change how you account for import VAT once the declaration is submitted, and PVA does not apply to goods delivered by Royal Mail Group in consignments over £135.
A common misconception is that postponed VAT means you avoid the tax. It does not. You still account for the same VAT and, if the goods are for taxable business use, usually reclaim it on the same return, so the net effect is mainly a cash-flow gain: you are not funding the VAT between the border and your next return.
The monthly postponed import VAT statement
Because the VAT is not collected at the border, HMRC issues a monthly statement of what you owe on the return. GOV.UK says statements are usually available by the 10th working day of the month, you get them through your CDS account using your VAT sign-in details (you must subscribe to CDS first), and you can view each statement for six months from publication, so download and keep your own copies. Use the statement to complete the VAT Return for the right period, and keep it with your import records.
Paying duty: deferment accounts and guarantees
Customs duty is not covered by PVA. GOV.UK lists the ways to pay: immediately through CDS, with cash accounting, from a general guarantee account (typically for temporary admission), or through a duty deferment account. A deferment account lets you make one Direct Debit payment a month instead of paying per declaration. GOV.UK describes this as delaying payment by roughly 30 days on average. It is not a discount; it only moves the payment date.
To open one, GOV.UK's guidance (updated 31 March 2025) says you need your EORI, company details, directors' details and an estimate of your debt, you provide a Direct Debit instruction once approved, and HMRC says applications typically finish within 30 working days if it has everything. The account must be backed by a guarantee from a UK-established financial institution regulated by the Prudential Regulation Authority, unless you qualify for a guarantee waiver.
The guarantee is part of the wider customs comprehensive guarantee framework, which also covers transit and special procedures such as inward processing and temporary admission. For a deferment account, GOV.UK's guarantee guidance says the amount is based on your maximum monthly debt, and the specified amount for deferment is twice the monthly amount. The guarantee can be reduced for approved Authorised Economic Operators, and a waiver is possible for businesses with a clean compliance record and positive net assets. GOV.UK describes a standard waiver for deferring up to £10,000 a month, and an enhanced waiver above that. HMRC's own wording governs the exact eligibility tests, so read the current guarantee guidance before you apply.
If you only use PVA and rarely pay duty, you may not need a deferment account. An importer with high duty bills and thin cash flow is the one that usually benefits.
Border controls in 2026: what applies and what has moved
The Border Target Operating Model (BTOM) is the government's framework for phasing in controls on goods arriving from the EU and elsewhere. Its original timetable has been revised more than once, so check the issuer before relying on any date you read in a trade article. As of 6 October 2026, the position from GOV.UK is as follows.
Safety and security declarations
Safety and security (S&S) declarations are entry summary declarations lodged in advance through HMRC's S&S GB service, so that risk checks can be done before goods arrive. GOV.UK's guidance (published 31 January 2025, updated 11 February 2026) states that the temporary waiver for goods from the EU ended on 31 January 2025, having been postponed from the 31 October 2024 date originally announced. Goods from the rest of the world already needed them.
The legal duty to submit the entry summary declaration sits with the carrier moving the goods, though third parties can file on the carrier's behalf with documented consent. It is still an importer's problem in practice, because the carrier needs accurate data from the supply chain. The minimum timings are set by mode. GOV.UK's current table includes, for example, 24 hours before loading at the port of departure for deep-sea containerised cargo, 2 hours before arrival for short sea and RoRo, and 4 hours before arrival for long-haul air. Ask your forwarder who files and by when, because a missing ENS can hold the movement.
Sanitary and phytosanitary (SPS) checks
SPS controls apply to animals, animal products, plants and plant products. Import health certification for medium-risk EU goods began on 31 January 2024 under BTOM, with documentary and risk-based checks following from 30 April 2024. GOV.UK's plant import guidance (updated 27 August 2026) also says medium risk A and B fruit and vegetables from the EU are temporarily treated as low risk and do not need to go through plant health controls; the page does not say when that temporary measure ends.
Looking ahead, GOV.UK's SPS agreement business page (updated 30 July 2026) says the intention is that a UK-EU SPS agreement takes effect in mid-2027, but that negotiations are ongoing and the detail and exact timings are not final. Treat mid-2027 as an aim, not a fact, and do not plan around it until it is in force.
Low value consignments
The £135 customs duty relief for low value imports is still in place today. GOV.UK's consultation page says the government published its response on 13 July 2026 and that the relief will be removed, with the reforms to take effect by March 2029 at the latest. If you ship small consignments to UK customers, watch for the implementing rules rather than assuming a date.
Northern Ireland, briefly
Northern Ireland follows different rules under the Windsor Framework: goods can be treated differently depending on whether they are at risk of moving on into the EU, and the separate XI EORI exists for this reason. The rules have changed more than once and are specific to the goods and the trader's authorisation. If your goods are going to Northern Ireland, check GOV.UK's current guidance on trading and moving goods in and out of Northern Ireland, or ask an agent who handles those movements.
A short list of records to keep
- Commercial invoice, packing list and the transport document, matching each other and the declaration
- The declaration and its customs decision, with your EORI shown correctly
- Your postponed import VAT statement for each month, downloaded within the six-month viewing window
- Any licence, certificate or origin proof used to support the commodity code, rate or relief
- The written authority you gave any agent, and which representation type was used
HMRC can query declarations after the event, so records are what protect you if a code or value is challenged. See our guide on the customs clearance process for how the stages fit together.
What to do next
- Apply for a GB EORI if you do not have one, and confirm whether you are treated as established in the UK, because that decides your representation options.
- Classify each product to a 10-digit commodity code using the UK Integrated Online Tariff, and note the duty rate, any licence needs and any trade agreement relief.
- Decide who files: you on CDS with software, or an agent. If an agent, agree direct or indirect representation in writing and understand the liability that follows.
- Choose how to handle import VAT (PVA is usually simplest for a VAT-registered business) and, if duty bills are large, assess a deferment account and the guarantee it needs.
- Ask your forwarder who submits the safety and security declaration and the deadline for your mode, and check the SPS position if your goods are food, animal or plant products.
If you want to compare customs agents and forwarders that handle UK imports, more than 29,300 logistics companies are searchable by country and service in the CargoLinked directory, and the public requests board lists freight that shippers have posted for forwarders to quote on directly. Customs capability varies by company, so ask each one about its UK declaration experience before you appoint it.
This article is general information as of 6 October 2026, not legal, tax, financial or customs advice. Customs and VAT rules, thresholds and border-control dates change, and the facts of each import differ. Confirm requirements with HMRC or GOV.UK, or with a licensed customs professional, before you ship.
