UK Customs Regulations

The Customs Declaration Service (CDS) is HMRC's sole electronic customs platform, having fully replaced the legacy CHIEF system. All UK import and export declarations must now be submitted through CDS using the WCO Data Model, which requires more data fields than CHIEF.

A standard UK import declaration through CDS must include: your GB EORI number, commodity code from the UK Trade Tariff, Customs Procedure Code (CPC), customs value under the applicable Incoterm, country of origin and dispatch, transport details (vessel/flight, port of arrival), and document references (invoice, B/L or AWB, certificates).

The UK Global Tariff (UKGT) replaced the EU's Common External Tariff post-Brexit. Every item declared at the UK border must be assigned a correct commodity code (HS code) from the UK Trade Tariff available at trade-tariff.service.gov.uk. The correct code determines the applicable duty rate, any import licensing requirements, and whether goods are subject to SPS or other controls.

HMRC is progressively increasing post-clearance audit activity. Misclassification, incorrect valuation, or weak proof of origin are the most common triggers for HMRC enquiries or retrospective duty demands. HMRC can audit import declarations for up to four years from the date of import.

Under the UK's Border Target Operating Model (BTOM), goods subject to Sanitary and Phytosanitary (SPS) controls — including animals, animal products, plants, plant products, and high-risk food and feed — face pre-notification requirements and may be subject to physical inspection at designated Border Control Posts (BCPs) at UK ports.

Pre-notification must be submitted through the Import of Products, Animals, Food and Feed System (IPAFFS) before goods arrive at the UK border. Missing or late pre-notification is one of the most common causes of BCP delays. Goods cannot be released until inspection is complete and satisfactory — for perishables, failed inspections can mean detention, return, or destruction.

The UK–EU Trade and Cooperation Agreement (TCA) guarantees zero-tariff, zero-quota trade, but only if businesses comply with rules of origin requirements. Without valid origin documentation, standard customs duties apply under the UK Global Tariff.

HMRC is increasing checks on preferential origin claims under UK free trade agreements with countries including Japan, Australia, Canada, and others. Importers must ensure supplier statements of origin are valid, rules of origin are genuinely met, and evidence is retained for audit. Claims that cannot be substantiated result in full duty recovery.

With rising global costs, duty relief schemes can significantly reduce import expenses. Key schemes available in 2026 include:

HMRC can conduct post-clearance audits of import declarations for up to four years from the date of import. Maintaining accurate and complete records is not optional, it is a legal requirement under the Taxation (Cross-border Trade) Act 2018.

Importers should ensure their record-keeping systems capture: customs entries, commercial invoices, packing lists, certificates of origin, bills of lading or airway bills, proof of origin for preference claims, and any other documentation relied upon at the time of clearance. VAT records must be kept for 6 years minimum.