UK customs clearance has changed more in the past five years than in the previous five decades. Brexit, the move from CHIEF to the Customs Declaration Service (CDS), and the Border Target Operating Model (BTOM) have rewritten the rulebook. If you are importing or exporting goods through a UK port in 2026, this guide walks you through the essentials.
What customs clearance actually means
Customs clearance is the legal process of declaring goods to HMRC when they cross the UK border. Every consignment must be classified, valued and reported, and any applicable duty and VAT must be paid or accounted for. Clearance is not optional and there are no shortcuts — but with the right preparation it can be quick and predictable.
Step 1: Get an EORI number
An Economic Operators Registration and Identification (EORI) number is your unique trader ID with HMRC. Without one you cannot lodge a declaration. UK businesses receive a GB EORI; if you also move goods into Northern Ireland you will need an XI EORI. Applications are made through GOV.UK and typically take three to five working days.
Step 2: Classify your goods
Every product is assigned a commodity code (also called an HS code or tariff code). The code determines:
- The rate of duty payable
- Whether VAT applies and at what rate
- Any licences, certificates or restrictions
- Whether preferential trade agreements can be used
Misclassification is one of the most common — and most expensive — mistakes in UK customs. If you are unsure, ask a broker or apply for a Binding Tariff Information (BTI) ruling.
Step 3: Declare through CDS
The Customs Declaration Service is now the only HMRC system for both imports and exports. CDS uses a structured data set with hundreds of possible fields, so most traders submit through a software provider or appoint a broker to file on their behalf.
You will also need to know:
- Procedure codes that describe the customs treatment
- Incoterms that define who is responsible for clearance
- Valuation method (usually the transaction value)
- Country of origin for any preference claims
Step 4: Pay duty and VAT
Most importers use a Duty Deferment Account (DDA) so payments are taken monthly by direct debit rather than per shipment. Postponed VAT Accounting (PVA) lets VAT-registered businesses account for import VAT on their return instead of paying it at the border — improving cash flow significantly.
Step 5: Handle border controls
Under BTOM, EU imports of animal products, plants and high-risk foods are subject to documentary, identity and physical checks at Border Control Posts. Hauliers moving goods between Great Britain and the EU also need a Goods Movement Reference (GMR) generated through GVMS before arrival at the port.
Common mistakes to avoid
- Using the wrong commodity code
- Forgetting to claim preferential origin where entitled
- Missing Pre-Boarding Notification (PBN) requirements for Ireland
- Treating Northern Ireland movements as domestic UK trade
Need help?
PCS Port Clearance Services Ltd is an AEO-licensed UK customs broker based in St Neots, Cambridgeshire, with 24/7 coverage at every major UK port. Our bilingual English and Turkish team handles CDS declarations, EORI applications, transit and full BTOM compliance. Call us on +353 1 960 2215 or email customs@pcsl.uk.com to discuss your shipments — see our customs clearance service for more details.