Useful Information
Key resources for UK importers and exporters
Below you will find quick-reference information for UK customs procedures, ports, regulations and trade documents that our clients ask about most often.
EORI Numbers
An Economic Operators Registration and Identification (EORI) number is mandatory for any business or individual moving goods across the UK border. EU traders need a separate XI EORI when moving goods to/from Northern Ireland. Most EORIs are issued within 3–5 working days. PCS can apply on your behalf.
Commodity Codes (Tariff)
Every product imported into or exported from the UK must be classified using the UK Integrated Online Tariff (10-digit commodity code). The code determines duty rates, VAT, restrictions and licensing requirements. Get this wrong and you risk delays, fines or seizure.
Incoterms® 2020
International Commercial Terms define which party (buyer or seller) is responsible for transport, insurance, customs duties and VAT at each leg of the journey. EXW, FCA, CPT, CIP, DAP, DPU, DDP, FAS, FOB, CFR and CIF — choose the right term to avoid disputes.
CDS (Customs Declaration Service)
CDS is HMRC's modern declarations platform that replaced CHIEF — for imports in 2022 and exports in 2024. All UK import and export declarations are now lodged through CDS.
GVMS & GMR
The Goods Vehicle Movement Service (GVMS) links customs declarations to vehicle movements at RoRo ports. Hauliers must obtain a Goods Movement Reference (GMR) before arriving at port — PCS prepares these pre-arrival to avoid border delays.
Safety & Security (ENS / EXS)
Entry Summary Declarations (ENS) are required before goods enter Great Britain, and Exit Summary Declarations (EXS) before they leave. Pre-lodgement timing depends on transport mode and origin.