Customs Consultation

Simple Guide - UK Customs Import Preparation

Apply For An EORI Number

After Brexit, you will need an EORI number to submit any customs declarations. Applying for one is easy, just follow the link above or on the right-hand side of this page.

Know The Commodity Codes Of Your Goods

Commodity Codes classify goods for your import/export allowing you to: fill in declarations and other paperwork, check if there’s duty or VAT to pay and find out about any duty reliefs.

Calculate The Value Of Your Goods

From Jan 2021, you must declare the customs value of your product to HMRC. This information will determine the amount of customs duty and import VAT you must pay for the import to the UK. The information will also be used for trade stats.

Find Out If You Need An Import License/Certificate

If you are looking to import certain goods to the UK (natural and controlled goods) you will need an import license/certificate to proceed with this.

Learn About Import VAT Changes

For businesses importing goods to the UK from the EU post-Brexit, import VAT will be levied when your goods enter the UK. However, if you are a UK VAT-registered company, you may be entitled to postponed accounting for import VAT on your VAT return instead.

Apply For A Duty Deferment Account

After the 31st December 2020, a new import tariff will apply to any goods imported into the UK. Check this tariff to look into whether the goods imported are subject to customs/excise duty. If applicable, and you regularly import; applying for a duty deferment account will allow you to pay duties by monthly direct debit.

Choosing The Right Customs Procedure Depending On Your Import

CPC’s (custom procedure codes) identify customs/excise regimes from which goods are entering into and removed from. You will need to select the right CPC for your goods before submitting your import declaration.

Gain Access To The UK’s Custom System

The UK government customs system is currently “CHIEF”, but it will convert to “CDS” in the future.

Simple Guide - UK Customs Exports Preparation

Apply For An EORI Number

After Brexit, you will need an EORI number to submit any declarations. To do so is easy, just follow the link above or on the right-hand side of this page.

Know The Commodity Codes Of Your Goods

After you have applied for an EORI number, you must find out the Commodity Codes, as they classify goods for your import/export allowing you to: fill in declarations and other paperwork, check if there’s duty or VAT to pay and find out about duty reliefs.

Find Out About License Or Other Special Requirements

After you are familiar with the Commodity Codes, you may want to find out about export licenses. Whether you may need an export license (or other documents and certificates) depends on the type of goods being shipped.

Check To See Whether You Are Eligible For Zero VAT Rate Or Not

Following the above, find out whether you fulfil the conditions of the Zero VAT Rate. For example, you may need to retain evidence of these customs exports and adhere to certain time limits.

Register For NES To Begin Self-Filing

Self-Filing is the procedure where a company manages its customs declarations without help. To do this, you will have to register with the NES first.

Gain Access To The UK’s Custom System

Finally, you will have to gain access to the UK government customs system, which is currently “CHIEF”, but it will convert to “CDS” in the future.