How to Import Goods into the UK (Step-by-Step Guide)
Importing means bringing products from outside the UK into England, Scotland, Wales (and Northern Ireland under certain rules). You’ll need to plan, do some paperwork with HM Revenue & Customs (HMRC), and pay any taxes or duties.
The steps below cover the full process to import goods into the UK, explained in simple terms. Follow each step and use bullet lists to keep track of tasks.
Step 1: Check if this applies to you
When to use this guide
Follow these steps if you are moving goods permanently into Great Britain (England, Wales or Scotland) from a country outside the UK, or into Northern Ireland from outside the UK and EU. This includes goods you buy abroad to sell or use in your business.
Other cases
Personal luggage, gifts, parcels or EU/Northern Ireland trade have different rules. For example, travellers have personal allowances and must use special customs channels. If you’re just moving household belongings or carrying goods in your baggage, see guidance on personal imports.
Key point
There are no duty-free allowances for business imports. Any goods you bring in for a business must be declared and taxed. Personal gifts or travel items may have allowances (see “Special cases” below).
Step 2: Prepare your business
Get an EORI number
This is a unique customs ID for your business. You need a UK EORI (starting with “GB”) to import into England, Scotland or Wales. (If you already have an EORI from before Brexit that doesn’t start with GB, you must get a new one.) For Northern Ireland imports, an XI-prefixed EORI may be needed.
Register for VAT (if not already)
If your business is VAT-registered, you can defer import VAT and reclaim it later. If you are not VAT-registered, you will have to pay import VAT at the border. Consider registering for VAT if you plan regular imports.
Customs schemes
If you import often, you could apply for programs that speed up clearance (such as the Duty Deferment Scheme, Simplified Declaration Procedures or Authorised Economic Operator status). This is optional but can make managing taxes easier.
Check export compliance
Before the goods ship, ensure the seller can legally export them. The exporter may need an export declaration or licence in their country. For example, some countries require export permits for certain goods. Confirm your supplier has the right paperwork so your import isn’t blocked at origin.
Step 3: Arrange shipping and customs help
Choose who handles customs
You can let a freight forwarder or customs broker file the paperwork and arrange transport for you. This is common for first-time importers. A good agent will manage shipping and make declarations. If you do it yourself, be prepared to use the UK Customs Declaration Service (CDS) or third-party software.
Documents to gather
Even with an agent, you will need to provide certain papers:
- Commercial invoice: Lists what the goods are, their value and terms of sale. Customs uses this to assess tax.
- Packing list: Shows the contents, packaging, and weight of each package.
- Transport documents: Such as a bill of lading (sea freight), airway bill (air freight) or CMR consignment note (road). This shows how goods are shipped.
- Certificates or licences: Any import/export licences or certificates your goods need (see Step 5).
Transport arrangements
Book how goods will arrive (ship, plane, or road). Let the carrier know if your goods are hazardous or need special handling. Your carrier may ask for some customs info (especially for parcels). Ensure they know the destination, so transit time is correct for customs.
Step 4: Classify your goods and calculate costs
Find the commodity (tariff) code
Look up your product’s 10-digit UK customs code (also called an HS or commodity code). You can use the UK Trade Tariff tool. The code determines the duty rate and whether a licence is needed. (For example, clothing, electronics, food, etc each have their own codes.)
Determine customs value
This is the price you paid for the goods plus transport and insurance up to the UK border. In practice, customs value = (purchase price) + (cost of shipping/insurance to UK). HMRC considers any handling or freight fees before UK entry as part of value. You must declare this total value.
Calculate duties and VAT
- Customs duty: A percentage of the customs value (rate depends on code and origin). Check the tariff schedule (some duties are 0%).
- Import VAT: Charged at the UK VAT rate (usually 20%) on the sum of customs value + duty.
- Example: If duty is 5% on goods worth £1,000 and shipping £100, then duty = £55 (5% of £1,100) and VAT = 20% of £1,155 = £231.
Check trade deals
If the UK has a Free Trade Agreement with the exporter’s country, you might pay reduced or zero duty. To use a deal, you may need a “certificate of origin” from the exporter. Also see if special relief applies (e.g. returned goods relief if re-importing, or specific use relief).
Duty deferment
If cashflow is a concern, you can apply to HMRC to delay duty/VAT payments by opening a duty deferment account (pay later in a single monthly statement). Otherwise, you pay these taxes when you declare the goods.
Step 5: Check licences and labelling rules
Import licences/certificates
Some goods are regulated. If your goods fall into one of these categories, you must get the right licence or certificate before shipment:
- Animals & animal products: Live animals, meat, dairy, eggs need health certificates (DEFRA/EU vet health certificate).
- Plants & plant products: Seeds, live plants, cut flowers need phytosanitary certificates (to prevent pests).
- Foodstuffs: High-risk foods (like fish, shellfish, eggs) and certain food ingredients may need FDA/FSA approval or certificates.
- Medicines & chemicals: Human or veterinary medicines need MHRA licences. Precursor or hazardous chemicals need Home Office or HSE approval.
- Weapons & firearms: Guns, ammunition, knives, pepper spray and similar items require Home Office import licences. Other prohibited goods (like goods for torture) are banned.
- Other: Radioactive/nuclear materials need ONR approval. Even some electronic or telecom items might need certification (e.g. wireless devices). Check HMRC’s Import controls guidance for your product.
Labelling & packaging
Your goods must meet UK safety and marking standards. For example, consumer goods often need English labels or UK electrical safety marks, and chemicals need UK hazard symbols. Foods must meet UK composition/label rules. Check manufacturer/importer labelling requirements on.
Note
If you bring in prohibited goods (e.g. illegal drugs, certain wildlife), customs will seize them, and you may face penalties.
Step 6: Make the customs declaration
Filing the declaration
An import declaration tells HMRC what’s in your shipment. It’s usually filed electronically (via CDS or through a customs agent). Include key details:
- Your EORI number (buyer) and the exporter’s EORI or tax ID.
- Commodity codes and full descriptions of each item.
- Customs value and currency.
- Country of origin of the goods.
- Transport mode and arrival port/airport.
- Any required licence/certificate numbers.
Who does it
If you hired an agent or transporter, they would prepare and submit the declaration for you. Otherwise, you (or your import team) must file it. says: “Make an import declaration yourself and get your goods cleared by UK customs”.
Required paperwork
At minimum, have these on hand (either to upload or give to your agent):
- Commercial invoice (to prove value).
- Airway bill, bill of lading or CMR note (shows shipment details).
- Any licences or certificates from Step 5.
- Proof of origin if claiming a trade deal.
Pre-arrival declarations
You can submit your declaration before the goods arrive (even up to 6 months early for EU goods, or 5 days before arrival for travellers). Doing it early can speed up release.
Step 7: Pay taxes and clear customs
HMRC assessment
After you submit the declaration, HMRC will calculate the duty and VAT due. They’ll provide an amount to pay.
Paying duty & VAT
You must pay any customs duty and import VAT. If you’re VAT-registered, you can often defer payment and then reclaim the VAT later. If not, you must pay immediately (usually through your carrier or a Customs Duty Deferment account).
Receiving goods
Once duty/VAT is paid (or guaranteed by deferment), customs should release the goods from the port or airport. Your carrier or agent will arrange transport to your premises.
Held goods
If there’s a problem, goods can be held by customs. Common reasons include:
- Incorrect or unpaid taxes: If you under-declared value or forgot to pay VAT/duty, customs will halt release.
- Missing licence: If a controlled item arrived without a permit (e.g. no firearms licence), it will be stopped.
- Failed inspection: Customs might examine goods physically. If they don’t meet rules (e.g. banned items or bad labelling), release is refused.
- Mixed shipments: Sometimes goods are held because they were stowed with a problematic shipment.
Resolving holds
If your goods are held, HMRC will tell you why. You or your agent must fix the issue (pay missing taxes, provide license, correct paperwork). HMRC’s National Clearance Hub can assist if you’re stuck. Once all is in order, customs will release the goods.
Step 8: After import: VAT, refunds and records
Claim back VAT
If you are VAT-registered, the import VAT you paid can be reclaimed on your VAT return. HMRC issues you an Import VAT Certificate (C79) as proof of the VAT paid. Keep this safe. You simply claim the amount as input VAT in your next return.
Refunds or corrections:
- If you overpaid duty or VAT (e.g. wrong code, returned goods), you can apply for a refund.
- If you underpaid, you must voluntarily tell HMRC and pay the difference (to avoid penalties).
- If goods were rejected overseas or returned unused, there are procedures to avoid paying full duty. Check HMRC’s guidance on rejected imports.
Keep good records
UK law requires you to keep all import documents for several years. This includes commercial invoices, customs declarations, and the C79 VAT certificate. If you imported controlled goods (like firearms), also keep ownership or transfer records. Good bookkeeping ensures you can answer any future HMRC queries or audits.
Special cases and exceptions
- Personal imports (travellers or gifts)
Goods you bring in yourself (in luggage or by post) have personal allowances. For example, a traveller can bring £390 worth of general goods (or £270 if arriving by private plane/boat) without tax. Alcohol and tobacco have their own limits (e.g. 4 litres of spirits, 200 cigarettes). Gifts sent from a private person abroad to a private person in the UK are tax-free up to £39; above that you’ll pay import VAT, and Customs Duty applies if the total exceeds £135. Important: These allowances do NOT apply to business imports. Any goods imported to sell or use in a business must be declared with no exemptions.
- Temporary imports
If you’re bringing goods into the UK only for a short time (e.g. trade show samples, demo equipment, camera gear for a shoot), you may use special schemes. For many professional goods you can get an ATA Carnet, which works like a passport for goods. With a Carnet, you can import items duty-free, provided you re-export them within the allowed time (usually up to 1 year). You must show the Carnet at UK customs and again when you leave. If you don’t re-export or fail to follow the rules, customs may charge the normal duty/VAT. (Alternatively, goods can be imported normally, and you can apply for duty/VAT drawback when exporting.)
- Northern Ireland
Rules for NI imports can differ due to the Northern Ireland Protocol. If you’re importing into NI or sending goods there from Great Britain or abroad, check the NI-specific guidance on. (NI sometimes follows EU rules for goods from NI to GB, etc.)
- Other special reliefs
There are other programs (like Inward Processing Relief, returned goods relief or end-use relief) that allow reduced taxes for specific situations. These are advanced topics for frequent importers; beginners should focus on the basics above.
By following these steps—preparing documents and licences, classifying your goods, declaring them to HMRC, and paying the required VAT and duties—you’ll import goods into the UK correctly. Always check the latest guidance for any changes. Keeping careful records and understanding these rules will help ensure your goods clear customs smoothly and legally.
Prasun
Prasun Shrestha is a specialist in accounting and taxation and has served numerous clients based inside and outside UK achieve regulatory compliance and optimal performance.