UK Customs Clearance and Brokerage

Customs is where most import and export costs are quietly decided. A commodity code entered once at the start of a supply relationship can add or remove thousands of pounds a year in duty, and it stays wrong until someone checks it. Nostrac Shipping handles UK customs clearance for importers and exporters as a working part of the freight, not as an afterthought bolted on at the border.

What We Handle

Our brokerage covers the full declaration lifecycle for goods entering and leaving the UK:

• Import declarations — Submitted to HMRC through the Customs Declaration Service (CDS), covering full declarations and simplified procedures where you hold the relevant authorisation.
• Export declarations — Filed for goods leaving GB, with the arrival and departure messages needed to close the movement and evidence zero-rating for VAT.
• Tariff classification — Ten-digit commodity codes for imports and eight-digit codes for exports, reviewed against the actual goods rather than copied from a supplier invoice.
• Customs valuation — Building the correct value for duty, including the freight and insurance costs to the UK border and any additions such as royalties, licence fees or buyer-supplied materials.
• Preferential origin — Claiming preferential rates under the UK's trade agreements, including statements on origin and the supplier declarations needed to support them.
• Duty and VAT management — Use of duty deferment accounts and postponed VAT accounting so cash is not tied up at the border unnecessarily.
• Special procedures — Customs warehousing, inward processing, outward processing and temporary admission where goods are re-exported, repaired or processed.
• GVMS references — Goods Movement Reference generation for accompanied and unaccompanied RoRo movements through GVMS-controlled ports.

Where UK Import Declarations Go Wrong

The same handful of errors account for most of the assessments, delays and unexpected bills we see when we take over an importer's clearance work:

• The commodity code was never verified — Codes are often taken from a supplier's paperwork or an old shipment. The supplier classified the goods for their own export market, not for UK import duty, and the rate can differ substantially.
• Freight and insurance were left out of the customs value — For most imports the value for duty includes the cost of getting the goods to the UK border. Declaring the invoice value alone understates duty and VAT.
• Preference was claimed without evidence — A zero rate under a trade agreement depends on the goods meeting the rules of origin, not on where they were shipped from. Claims need a valid statement on origin and, for repeat supply, supplier declarations on file.
• Incoterms and responsibility were not aligned — Buying on DDP terms does not remove your obligations as the party placing goods on the UK market. Buying ex works without arranging export clearance strands the shipment at origin.
• Nobody was clearly the importer of record — HMRC pursues the importer of record for underpaid duty, regardless of who filed the declaration. The obligation cannot be delegated to a broker or a supplier.

Border Controls You Need to Plan For

UK border processes have changed materially in recent years and continue to be phased in. The controls that most often affect scheduling are:

• CDS — The Customs Declaration Service has replaced CHIEF for both import and export declarations. Data requirements are more granular, and declarations that passed under the old system can fail validation on CDS.
• GVMS — At RoRo ports operating the Goods Vehicle Movement Service, the haulier needs a Goods Movement Reference before the vehicle is allowed to board. No GMR means no crossing, regardless of the state of the customs entry.
• Sanitary and phytosanitary controls — Under the Border Target Operating Model, plant and animal products imported into GB are assigned risk categories that determine certification and physical inspection at a Border Control Post. Pre-notification is required through the relevant government system before arrival.
• Safety and security declarations — Entry summary declarations apply to goods arriving in GB and sit separately from the customs entry. They have their own filing deadlines tied to the mode of transport.

Who We Work With

• UK importers bringing in goods from the EU, the Gulf, Central Asia and further afield
• UK manufacturers importing components and exporting finished product, often with repeat classification needs
• Exporters who need declarations filed and closed correctly to support VAT zero-rating
• Businesses moving goods in and out for repair, processing or exhibition, where a special procedure avoids paying duty twice
• Traders who have received an HMRC query or assessment and need their classification and valuation reviewed properly

How We Work

• Classification reviewed once, then reused — We establish the correct code for each product line at the outset and record the reasoning, so repeat shipments are consistent and defensible if questioned.
• Clearance sits inside the freight — When the same team handles the booking and the declaration, the documentation matches the movement. Split them across two providers and the mismatches surface at the border.
• Plain answers on cost — We tell you the duty rate, the VAT treatment and where a special procedure or preference claim genuinely applies, rather than presenting every option as equally attractive.
• Documentation reviewed before departure — Most border delays are caused by paperwork that was wrong before the goods moved. Checking early costs nothing; checking at the port costs storage and time.

Frequently Asked Questions

Do I need an EORI number to import into the UK?

Yes. Any business importing into or exporting out of Great Britain needs a GB EORI number, and it must match the entity named as importer or exporter on the declaration. Applications through HMRC are free. If you also move goods to or from Northern Ireland you may need an XI EORI in addition.

What is the difference between customs duty and import VAT?

Customs duty is a charge based on the commodity code, the customs value and the origin of the goods, and it is not recoverable. Import VAT is charged at the relevant UK rate on the value of the goods plus duty and freight, and a VAT-registered business can normally recover it. Because duty is a real cost and VAT usually is not, classification accuracy matters far more than most importers assume.

What is postponed VAT accounting and should I use it?

Postponed VAT accounting lets a VAT-registered importer account for import VAT on the VAT return instead of paying it at the border and reclaiming it later. For most regular importers it improves cash flow with no downside, and it needs to be indicated on each declaration. It applies to import VAT only, not to customs duty.

Who is liable if the commodity code turns out to be wrong?

The importer of record. HMRC can go back several years to recover underpaid duty and VAT, with interest and potentially a penalty. Using a broker does not transfer that liability, which is why we document the basis for each classification rather than accepting a code at face value.

Can I import goods from the EU with no duty?

Only if the goods meet the rules of origin in the UK–EU Trade and Cooperation Agreement and the claim is properly supported. Goods that were merely shipped from an EU warehouse but manufactured elsewhere generally do not qualify. Claiming preference without valid origin evidence is a common and expensive error.

What is a GMR and who is responsible for it?

A Goods Movement Reference links the customs declarations for a vehicle's load to that specific crossing at GVMS-controlled ports. It is generated in the haulier's name and the vehicle cannot board without it. We provide the declaration references the haulier needs and confirm the GMR is in place before the vehicle is dispatched.

Can Nostrac handle clearance if another company arranges the freight?

Yes. We act as customs broker on a standalone basis. In practice, clearance runs more smoothly when the freight and the declaration are handled together, so we will usually flag where the two are likely to diverge.

Do I need a customs warehouse or inward processing?

It depends on what happens to the goods. Customs warehousing suspends duty and import VAT while goods are stored and is worth considering if a significant share is later re-exported. Inward processing suits goods imported to be processed or repaired and then sent out again. Both require authorisation and record-keeping, so they pay off on repeat volume rather than one-off shipments. We will tell you honestly if the administration outweighs the saving.

Talk to Nostrac about your requirements and we will tell you what is realistic before you commit to it.

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