What Is Customs Clearance?
Customs clearance is the process of declaring goods to customs authorities and paying applicable duties. Here's how it works for importers.
Key Takeaways
- Customs clearance is the formal process of declaring imports to HMRC and paying duties.
- Most importers use a customs broker or freight forwarder to handle declarations.
- Delays in customs clearance can hold up stock — accurate documentation is essential.
What customs clearance involves
When goods arrive in the UK from outside the country, they must be declared to HMRC before they can be released for sale or use. A customs declaration includes the commodity code, customs value, country of origin, and quantity of goods. Applicable import duty and VAT are assessed and must be paid (or deferred under a duty deferment account) before goods are released.
Who handles it
Most importers use a customs broker or freight forwarder to handle declarations on their behalf. These agents have expertise in classification, valuation, and procedure — and are liable for errors in declarations they make. Fees typically run £50–150 per declaration for straightforward shipments.
Key documents required
Commercial invoice (showing goods description, HS code, value, and terms of sale), packing list (quantities, weights, dimensions), bill of lading or airway bill, and any relevant certificates (certificates of origin for preferential duty claims, phytosanitary certificates for plant products, CE or UKCA certificates for regulated goods).
Avoiding delays
Customs delays are almost always caused by documentation errors: incorrect HS codes, mismatched values between invoice and declaration, missing or incorrect origin certificates, or prohibited goods without the right licences. Send all documentation to your broker in advance of the shipment arriving, and brief your supplier on exactly what information is needed on the commercial invoice.