A Complete Guide to UK Import Declarations in 2025

Why Import Declarations Are Required

Every shipment of goods entering the United Kingdom from outside the UK must be declared to HMRC. This applies to commercial goods, personal effects moving for business purposes, and many other categories of goods.

The import declaration tells HMRC what goods are entering the country, where they came from, who is importing them, what they are worth, and what procedures will apply. Based on this information, HMRC calculates any applicable customs duties and VAT, and determines whether any licences or permits are required.

Step-by-Step: The Import Declaration Process

1. Obtain an EORI Number

Before you can import goods into the UK, your business needs an EORI (Economic Operator Registration and Identification) number. This is your unique identifier in all UK customs transactions. UK EORI numbers begin with "GB". Apply through the HMRC website — it is usually issued within 5 working days.

2. Gather Your Documents

For a standard import declaration, you will typically need:

Commercial Invoice: Showing the seller, buyer, goods description, quantity, value, and currency
Packing List: Detailing weights, dimensions, and packaging type
Bill of Lading or Air Waybill: The transport document
Certificate of Origin: Required for certain goods to apply preferential duty rates
Import Licence: Required for controlled goods (food, chemicals, firearms, etc.)

3. Classify Your Goods

Every item imported into the UK must be assigned a commodity code — an 8-10 digit number from the UK Global Trade Tariff that identifies the type of goods. This code determines:

The applicable customs duty rate
VAT treatment
Whether any import controls or licences apply

Getting the commodity code wrong can result in overpayment of duty, underpayment penalties, or shipment delays. Customs Clearance 24 provides expert goods classification to ensure accuracy.

4. Determine the Customs Value

Customs duty is calculated on the "customs value" of the goods — typically the transaction value (the price paid), plus insurance and freight to the UK border (CIF value). This is then multiplied by the applicable duty rate from the commodity code.

5. Submit the Declaration via CDS

The import declaration is submitted electronically to HMRC through the Customs Declaration Service (CDS). In most cases, this should be done before or on the day the goods arrive in the UK.

HMRC will either:

Clear the goods immediately (most common)
Request additional documents for examination
Direct the goods for physical examination at the port

6. Pay Duties and VAT

Once cleared, any applicable customs duties and import VAT become payable. These can be paid immediately or, if you have a duty deferment account, on the 15th of the following month.

Types of Import Declaration

Full Frontier Declaration (FFD) The standard declaration submitted before goods arrive or on the day of arrival.

Simplified Frontier Declaration + Supplementary Declaration Used for businesses with authorisation for simplified procedures. A simpler entry is submitted at the frontier, with a fuller supplementary declaration submitted within 10 days.

Entry in Declarant's Records (EIDR) For authorised businesses, goods can be entered into their own records with a supplementary declaration to follow. This requires prior HMRC authorisation.

Duty Relief Schemes

Depending on the nature of your import, you may be able to reduce or suspend duty:

Returned Goods Relief: For goods previously exported from the UK
Inward Processing: For goods imported for processing and then re-exported
Customs Warehousing: To defer duty payment until goods enter free circulation
Tariff Preferences: For goods from countries with UK trade agreements

Let Customs Clearance 24 Handle Your Imports

Navigating UK import declarations requires up-to-date knowledge, careful documentation, and precise data entry. Errors lead to delays, penalties, or overpayment.

Customs Clearance 24 handles the full import declaration process — from document review and commodity classification to CDS submission and duty payment management. We operate 24/7 and cover all major UK ports and airports.