
How to Import Goods into the UK (Step-by-Step Guide)
Importing goods into the UK involves customs declarations, duty payments, and strict documentation requirements. Get it wrong and your cargo sits at the border — costing you time and money. This guide walks you through every step.
Step 1: Confirm Your Commodity Code (HS Code)
Every product imported into the UK must be classified using a commodity code (also called an HS code or tariff code). This 10-digit code determines the import duty rate, VAT treatment, and any licensing requirements for your goods.
You can look up your commodity code using the UK Government's Trade Tariff tool at gov.uk. Getting this wrong is one of the most common — and costly — mistakes importers make. If you're unsure, a licensed customs broker can classify your goods correctly.
Pro Tip
If you import regularly, apply for a Binding Tariff Information (BTI) ruling from HMRC. This gives you legal certainty on your commodity code for 3 years.
Step 2: Register for an EORI Number
Before you can import goods into the UK, your business needs an Economic Operator Registration and Identification (EORI) number. This is a unique ID used by HMRC to track your imports and exports.
If you're VAT-registered, your EORI number is usually your VAT number prefixed with "GB". If not, you can apply for one free of charge on the gov.uk website — it typically takes 3–5 working days.
Step 3: Understand Import Duties & VAT
When goods arrive in the UK, you'll typically owe two things:
- Customs Duty:A percentage of the goods' customs value, based on your commodity code. Rates vary from 0% to 12%+ depending on the product and country of origin.
- Import VAT:Currently 20% on most goods. If you're VAT-registered, you can reclaim this on your VAT return using Postponed VAT Accounting (PVA).
Step 4: Prepare Your Import Documentation
Customs clearance requires a specific set of documents. Missing or incorrect paperwork is the number one cause of delays at UK ports. Here's what you'll need:
Commercial Invoice
Shows the value, quantity, and description of goods
Bill of Lading / Air Waybill
Proof of shipment issued by the carrier
Packing List
Detailed breakdown of contents, weights, and dimensions
Certificate of Origin
Proves where goods were manufactured — affects duty rates
Import Licence (if required)
Needed for controlled goods like food, chemicals, or textiles
Customs Entry (C88)
The formal declaration submitted to HMRC via the CDS system
Step 5: Choose Your Customs Clearance Method
You have three options for submitting your customs declaration to HMRC:
- 01
Do it yourself via CDS
HMRC's Customs Declaration Service (CDS) allows you to submit declarations directly. This requires training and software — suitable for high-volume importers.
- 02
Use a customs broker
A licensed broker handles all declarations on your behalf. This is the most common route for SMEs — it's faster, reduces errors, and lets you focus on your business.
- 03
Use your freight forwarder
Many freight forwarders (like GlobaNex) offer integrated customs clearance as part of their service, so you don't need to manage multiple suppliers.
Step 6: Arrange Freight & Insurance
Before your goods leave the origin country, you need to arrange:
- Freight transport (sea, air, or road) — either FCL, LCL, or groupage depending on volume
- Cargo insurance — your supplier's insurance rarely covers goods once they leave their warehouse
- Incoterms agreement — clarify with your supplier who is responsible for freight costs and risk at each stage (EXW, FOB, CIF, DDP etc.)
Step 7: Track Your Shipment & Arrange Delivery
Once your goods are in transit, stay on top of:
- Shipment tracking via your freight broker's portal or carrier tracking number
- Port arrival notifications — you'll need to arrange customs clearance before goods can be released
- Last-mile delivery from the UK port or airport to your warehouse or customer
- Duty deferment account — if you import regularly, this lets you pay duties monthly rather than per shipment
Quick Summary: UK Import Checklist
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