Before anything crosses the border, it needs official approval. HM Revenue and Customs will review your shipment’s documentation, potentially inspect your goods, and ensure all duties and taxes are properly declared.

Customs Clearance Agents

Many businesses use customs clearance agents (or brokers) to handle the nitty-gritty. The pros of this include them taking care of submitting all the necessary paperwork, as well as making customs declarations and helping you to avoid potential headaches.

Note: While agents can handle the process, you’re still responsible for providing accurate information.

Types of Representation:

There are two ways to represent your shipment:

1. Direct Representation: The agent works in your name.
2. Indirect Representation: The agent acts in their own name. This is typically used for international shipments.

Essential Documents

To make sure you don’t get caught unprepared, you’ll need:

– Commercial Invoice

– Packing List

– Certificate of Origin

– Transport Documents

The Clearance Process

Here is a general overview of the entire clearance process:

1. Submission of Documentation – The agent presents all necessary documentation and the customs declaration when goods arrive at the port.

2. Customs review – Customs authorities may examine the documentation.

3. Duty and Tax Calculation – Import duties and taxes are identified.

4. Payment – After import duties and taxes have been calculated, payment will be requested.

5. Goods Clearance – Once payment is confirmed and no examination is requested, goods are cleared.

Digital Customs

The UK has moved to the Customs Declaration Service (CDS), a digital platform that provides real-time access to import/export data and financial statements.

Customs Clearance Routes

When importing goods into the UK, the National Clearance Hub assigns an examination route code, which determines the level of checks required:

• Route 1: Documentary Control
• Route 2: Physical/External Party Control
• Route 3: Non-Blocking Documentary Control
• Route 6: No Control Required
• Route 0: Risking Not Yet Performed
• Route H: Pre-Lodge Pre-Fix

Being able to identify these routes can help you anticipate potential delays in the clearance process.

Import VAT

Postponed VAT Accounting (PVA) offers VAT-registered importers flexibility in managing import tax obligations, allowing declarants to account for payable import VAT through their standard VAT return. Ultimately, the decision to utilize PVA remains exclusively with the importer.

Importing goods isn’t just about moving products – it’s about understanding the system. With the right preparation and potentially a good customs agent, you can make the process smooth and stress-free.

Have a specific question that we didn’t cover in this article?

Our experts are here to help with all your regulatory and customs concerns. To speak to a member of our team, email info@medair.co.uk