Every shipment that arrives in the UK needs an import declaration on HMRC's Customs Declaration Service (CDS). It's your legal statement of what the goods are, what they're worth, where they come from, and how much tax is due. If it's wrong, you're responsible, even if someone else filled it in.
Most declarations go through without a problem. But when they don't, the cost can be delays at the port, storage charges, extra duty, and penalties. Here's how to get it right first time.
What an import declaration contains
A UK import declaration includes dozens of data fields. The ones that matter most are:
- Importer details and EORI number
- Commodity code for each item
- Description of the goods
- Country of origin
- Customs value and currency
- Customs procedure code, saying what's happening to the goods (for example, release for free circulation, or entry into a customs warehouse)
- Preference code, if you're claiming a reduced rate
- Document codes, referencing the invoice, transport document, proof of origin and any licences
- Duty and VAT calculated, and how they're being paid
The five things to get right
1. The commodity code
The 10-digit code decides your duty rate and whether licences or other controls apply. It's the most common source of error. See our guide to HS codes.
2. The customs value
This is normally the price you actually paid, plus freight and insurance to the UK. It must also include:
- Extra payments to the supplier, such as tooling, moulds or design costs paid separately
- Royalties and licence fees that are a condition of the sale
- Assists: materials or components you supplied to the manufacturer for free
Under-declaring the value, even by accident, is one of the things HMRC checks most closely. Discounts must be genuine and shown on the invoice.
3. The country of origin
This is where the goods were made, not where they were shipped from. A product made in China and shipped via Dubai is of Chinese origin. Origin decides whether a preferential rate applies, and whether extra duties such as anti-dumping duty are due.
4. The preference claim
If you're claiming a lower rate under a trade agreement or the Developing Countries Trading Scheme, the declaration must carry the right preference code, and you must hold valid proof of origin at the time of import. Claiming a preference without it is a common cause of HMRC demands.
5. The description and quantities
A clear, specific description ("men's 100% cotton knitted T-shirts") rather than a vague one ("garments", "samples", "parts"). Quantities, weights and values must match the commercial invoice and packing list.
Why declarations go wrong
- The supplier's invoice is vague, or doesn't match the packing list
- The commodity code was copied from the supplier without checking the UK tariff
- Extra costs paid to the supplier were left out of the value
- Proof of origin is missing, out of date, or uses the wrong wording
- Information arrives late, and the declaration is rushed
- Nobody asked the importer the right questions about the goods
What happens at the port
Once a declaration is lodged, HMRC's systems decide whether the goods can be released straight away or need a check:
- Release. Most declarations are cleared automatically.
- Documentary check. HMRC asks to see the invoice, proof of origin or other documents.
- Physical examination. The container or packages are opened and inspected, sometimes at a separate facility.
Checks add time and cost: storage at the port, demurrage on the container, and examination fees. A clean, consistent declaration with documents ready makes checks quicker and less likely.
What happens if a declaration is wrong
- Delays, while customs queries are answered
- Extra duty and VAT: HMRC can issue a demand (a C18) for underpaid amounts, normally for up to three years after import, with interest
- Penalties for careless or deliberate errors, on top of the tax due
- Loss of the preference, if origin can't be proved
- Goods seized, in serious cases such as missing licences for controlled goods
How to fix a mistake
If you discover an error after the goods have been cleared:
- Amend the declaration. Your customs agent can submit an amendment within the time limits allowed.
- Claim a repayment if you've overpaid duty, normally within three years.
- Tell HMRC about underpayments. A voluntary disclosure, made before HMRC finds the error, usually means lower penalties and shows you take compliance seriously.
Keep your records
You must keep import records for at least four years. Six is safer, as it matches VAT and company record-keeping requirements. Keep:
- Commercial invoices and packing lists
- Transport documents
- Proof of origin
- Copies of declarations, C79s and postponed VAT statements
- Correspondence about classification and valuation
- Licences and certificates
Direct and indirect representation
Most importers use a customs agent to make declarations. Agents can act as:
- Direct representative: they act in your name, and you are liable for the declaration
- Indirect representative: they act in their own name on your behalf, and share liability with you
Either way, the agent relies on the information you give them. The quality of your paperwork is the quality of your declaration.
Special cases that catch people out
Some shipments need extra care because they don't fit the usual pattern:
- Free samples. Goods sent free of charge still have a customs value. Declare a realistic value based on what the goods would cost, not zero.
- Goods returned for repair or replacement. Faulty goods sent back to the supplier, and the replacements or repaired items that come back, can qualify for relief. Declare them correctly at both ends or you may pay duty twice.
- Mixed consignments. One container with several product types needs a separate line, code and value for each, not a single description for the whole load.
- Part shipments. If an order arrives in several shipments, make sure each invoice covers only the goods in that shipment.
- Goods bought in a different currency. The value is converted at HMRC's rate for the month of import, not the rate you paid at.
- Second-hand goods. The customs value is still based on the price paid. Vehicles and machinery may need extra documents, such as an export certificate from the country of origin.
What to send your customs agent
The quickest clearances happen when the agent has everything before the goods arrive. Send:
- Commercial invoice and packing list, as soon as the supplier issues them
- Bill of lading or air waybill, or the booking reference
- Commodity codes you've used before for the same products
- Proof of origin, if claiming a preference
- Details of any extra payments to the supplier, such as tooling or design costs
- Your EORI and VAT numbers, and whether you use postponed VAT accounting
- Licences or certificates, if the goods are controlled
- Delivery address and any delivery restrictions
Lodging the declaration before the vessel arrives means the goods can often be released as soon as they're unloaded.
A checklist before every shipment
- Commercial invoice with a clear description, the price actually paid, currency and Incoterm
- Packing list that matches the invoice
- Correct 10-digit commodity codes
- Country of origin confirmed
- Proof of origin in hand, if claiming a preference
- Any extra payments to the supplier identified
- Licences or certificates, if the goods need them
- Your EORI number, and a decision on postponed VAT accounting
Our customs team in Essex reviews every declaration before it's lodged. Talk to us about clearing your goods.
General information, correct as of October 2026, not legal advice.