Declarations now, on both sides
Import, Export & Customs in the United Kingdom
Moving goods between the UK and the EU now requires customs declarations. Many businesses still underestimate that.
GCC business setup specialists
Origin is where the money is won or lost
The trade agreement with the EU removes tariffs only on goods that satisfy rules of origin. Goods merely shipped from the EU do not automatically qualify — they must originate there, on the agreement’s own test. Businesses that assumed zero tariffs and never documented origin have been paying duty they need not have paid, or claiming relief they cannot substantiate.
- Origin position tested rather than assumed
- EORI and declaration arrangements set up properly
- Postponed import VAT accounting used to protect cash flow
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Mainland, free zone and offshore jurisdictions we file in — so the recommendation is based on your activity, not on which authority we happen to be registered with.
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Companies successfully established.
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What is required
Moving goods into and out of the UK
Registration, declarations and origin evidence.
| Element | Position |
|---|---|
| EORI number | Required to move goods. |
| Customs declarations | Required on import and export, including with the EU. |
| Tariff | The UK’s own tariff schedule applies. |
| Rules of origin | Determine whether preferential rates apply. |
| Import VAT | Can be accounted for on the VAT return rather than at the border. |
| Product marking | UK conformity marking requirements apply to many goods. |
Tariff rates, origin rules, declaration requirements, product marking deadlines and the arrangements for movements involving Northern Ireland are set by the authorities and change. Your goods and routes are checked against current rules.
How it works
Setting up to trade goods
Classify, then prove origin.
01
Classify and check origin
Commodity codes confirmed, duty rates established and the origin position tested against the agreement’s actual rules.
02
Register and arrange
EORI obtained, declaration arrangements made with your agent or software, and postponed VAT accounting set up.
03
Move and evidence
Goods moved with correct declarations, and origin evidence retained so preferential claims can be substantiated later.
- Product list with full descriptions
- Commodity codes where known
- Countries of manufacture, not just of shipment
- Origin of significant components or inputs
- Whether goods are processed before resale
- Destination markets
- Expected volumes and values
- Whether you import, export or both
- Whether movements involve Northern Ireland
- Current freight and clearance arrangements
- Whether you are VAT registered
- Whether product marking requirements apply
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- Commodity classification guidance
- Rules of origin assessment for your goods
- EORI registration
- Declaration arrangements set up
- Postponed import VAT accounting set up
- Origin evidence and record-keeping guidance
- Product marking requirements identified
- Accounting set up for import duty and VAT
Not included, quoted separately
- Customs duties and import VAT, paid at cost
- Freight, shipping and insurance
- Customs agent and broker charges
- Warehousing and handling
- Product testing and conformity assessment
- Binding tariff rulings, quoted separately
- Penalties for earlier periods
- Audit and accounts preparation
Verify independently
Relevant UK authorities
We file directly with these bodies on your behalf.
HM Revenue & CustomsCompanies HouseLocal authority licensing and planningEnvironment AgencyInsolvency ServiceOffice for Product Safety and Standards
Questions
UK customs and trade — FAQs
Do I need customs declarations for EU trade?
Yes. Declarations are required on movements between the UK and the EU, which is the change businesses most often underestimate.
Are EU goods tariff free?
Only if they satisfy the rules of origin in the trade agreement. Being shipped from the EU is not the same as originating there, and the distinction costs real money.
What is postponed import VAT accounting?
It allows import VAT to be declared on your VAT return instead of paid at the border, which materially improves importer cash flow.
What is an EORI number?
An identifier required to move goods across the UK border. It is quick to obtain but you cannot trade goods without it.
Does product marking affect me?
Many goods require UK conformity marking, with timelines that have moved more than once. We check your product categories against the current position.
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More United Kingdom services
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