Customs Clearance in the UK and Europe: What Importers Need to Know
When importing goods internationally, arranging the transport is only one part of the process. Your goods may also need to clear customs before they can be released and continue to their destination.
For businesses importing into the UK or EU, customs clearance involves providing the required information, completing the relevant customs declaration and meeting the requirements that apply to the country where the goods enter.
If the process is not prepared correctly, goods can be delayed at the border or additional information may be requested.
In this guide, You will learn how customs clearance in the UK and EU works, what information importers need and how businesses can prepare for the customs process.
What Is Customs Clearance?
Customs clearance is the process of declaring goods to customs when they enter or leave a customs territory.
A customs declaration provides customs authorities with information about the shipment and allows the goods to be placed under the appropriate customs procedure. In the EU, a customs declaration is the official act used to place goods under an EU customs procedure.
In simple terms, customs needs to know:
What is being imported
Who is importing it
Where the goods are coming from
Where the goods are going
What the goods are worth
How the goods are being transported
Whether any additional requirements apply
Once the required declaration has been accepted and any applicable requirements have been met, the goods can be released by customs.
Customs Clearance in the UK
The process for importing commercial goods into the UK depends on where the goods are entering and their circumstances.
For imports into Great Britain businesses need a GB EORI number and an import declaration. Northern Ireland follows different customs arrangements depending on where the goods are coming from and where they are going.
UK import declarations are submitted through the UK's Customs Declaration Service (CDS). The declaration contains information about the goods, shipment and customs procedure.
Businesses can make declarations themselves or appoint a customs agent or other representative to handle the process on their behalf.
Customs Clearance in the EU
When goods enter the EU from outside the EU customs territory, an import declaration is generally required.
The declaration provides customs with information about the goods and their customs procedure. Businesses can make the declaration themselves or have someone act on their behalf.
The exact process can vary depending on the country of import, the goods and the customs procedure being used.
For businesses importing through the Netherlands, customs declarations can also be handled through a customs representative.
UK vs EU Customs Clearance: What Is the Difference?
The UK and EU have separate customs systems. This means that goods moving between the UK and EU may be subject to customs procedures when crossing the border.
For example, a shipment moving from the Netherlands to Great Britain may require an export process in the EU and an import declaration in the UK.
The exact requirements depend on the direction of the shipment, the goods, their origin and the customs procedure being used.
This is why businesses importing or exporting between the UK and EU should check the customs requirements for both sides of the shipment.
What Information Is Needed for Customs Clearance?
The information required depends on the shipment and the customs procedure, but a customs declaration can require details such as:
Importer and exporter information
Description of the goods
Quantity and packaging
Value of the goods
Country of origin
Transport information
Commodity code
Applicable licences or certificates
For UK imports, for example, the commodity code is included on the import declaration and helps determine the applicable duty rate and whether an import licence is required. The value of the goods is also used when calculating duty and VAT.
The exact information and supporting documents required can vary depending on the goods and the type of customs declaration.
What Happens During Customs Clearance?
Once the goods arrive, the relevant customs declaration is submitted and processed.
Customs authorities use the information in the declaration to determine how the goods should be treated under the applicable customs procedure. Depending on the shipment, customs may also carry out checks or request additional information or documentation.
For imports into Great Britain, businesses may need to pay any applicable Customs Duty and import VAT. HMRC provides the amount due after the import declaration has been submitted.
In the EU, release for free circulation can involve the collection of import duty and other applicable charges, as well as compliance with relevant trade measures, licences and restrictions.
Once the necessary requirements have been met, the goods can be released and continue to their destination.
What Can Cause Customs Delays?
Customs clearance does not automatically mean that a shipment will be delayed. However, problems with the declaration or supporting information can cause additional checks or prevent goods from being released.
Common issues can include:
Missing or incorrect information
Incorrect commodity codes
Missing licences or certificates
Incorrect customs values
Unpaid duties or taxes
Goods not passing an inspection
For example, UK customs guidance states that goods may be held at the border if the correct amount of duty or VAT has not been paid, required licences are missing, goods do not pass an inspection or another shipment they are combined with has been held up.
Preparing the required information before the goods arrive can therefore help reduce avoidable delays.
Do You Need a Customs Agent?
Businesses can choose to handle customs declarations themselves or appoint a customs agent or customs representative.
For businesses that regularly import or export, working with a customs professional can help manage the administrative side of the process and ensure that the required information is prepared and submitted correctly.
In the UK, businesses can hire a transporter or customs agent to make import declarations and help get goods through UK customs.
In the EU, businesses can also appoint a representative to act on their behalf when making customs declarations.
However, using a customs agent does not mean that the importer can ignore its own responsibilities. Businesses should still provide accurate information and carry out the required due diligence.
How to Prepare for Customs Clearance
Good preparation starts before the goods are shipped.
Before importing, businesses should:
Check whether an EORI number is required
Determine the correct HS code
Confirm the customs value of the goods
Prepare accurate commercial and transport documents
Check whether licences or certificates are required
Determine who will make the customs declaration
Check which customs requirements apply to the destination country
For UK imports, businesses need to prepare before making the import declaration, including obtaining the appropriate EORI number and determining the commodity code and value of the goods.
Taking care of these details before shipment can help reduce avoidable problems and make the import process easier to manage.
How KATA Global Logistics Can Help
Customs clearance is an important part of international logistics, but it does not have to be managed alone.
As a freight forwarder, KATA Global Logistics can help businesses coordinate their international shipments and customs requirements. By combining transport coordination with customs support, KATA can help customers manage the different steps involved in moving goods internationally.
Whether you are importing a full container, a smaller LCL shipment or another type of international cargo, having the right information prepared in advance can help keep the process organised.
If you are unsure about the customs requirements for your next shipment, contact KATA Global Logistics to discuss your transport and customs requirements.
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