April 14, 2025
Whether you’re a seasoned exporter or you’re new to importing goods, understanding UK customs declarations helps allow for smooth operations and avoid costly delays. Here at AGI, we specialise in customs clearance and freight forwarding services to help businesses simplify the process of sending goods, whilst staying compliant with evolving regulations.
In this guide, we’ll look at the key customs documents needed for importing and exporting goods in the UK, answering questions like ‘what is a customs declaration’ and offering insights into what you need to know.
What is a customs declaration?
Simply put, a customs declaration is a document that provides details about the goods that are being imported into or exported from the UK. This document is used by customs authorities to determine duties, taxes, and any restrictions applicable to the goods.
Post-Brexit, UK businesses must now complete customs declarations for trade with both EU and non-EU countries. While you can attempt to handle this process independently, the complexities of modern customs documentation mean that many choose to partner with a reliable logistics provider to handle this documentation for them.
Key customs documents for importing goods into the UK
Bringing goods into the UK involves important paperwork and documents to keep everything moving. The right customs documents are essential to meet legal requirements and avoid any hold-ups at the border. Here’s a look at the key documents you’ll need when importing goods into the UK.
1. Commercial invoice
A commercial invoice is a document that outlines the details of the transaction between the exporter and importer. It includes:
- Description of goods
- Quantities and values
- Exporter and importer details
- Terms of sale (Incoterms)
2. Packing List
The packing list complements the commercial invoice, providing detailed information on how goods are packed. This document helps customs officials and freight handlers understand what’s in the shipment, along with its dimensions.
3. Bill of Lading (BOL)
For goods transported by sea, the Bill of Lading serves as both a receipt of shipment and a contract between the shipper and carrier. For air freight, an Air Waybill has a similar role.
4. UK Customs Declaration Form (C88/SAD)
The Single Administrative Document (SAD) is the official customs declaration form for goods entering or leaving the UK. This form has information about the shipment’s origin, destination, and tariff classification.
5. Import Licences
Certain goods like pharmaceuticals or weapons may require an import licence to make sure they meet strict safety, security, or regulatory standards. These licences are issued by the UK government and must be presented at customs.
6. Proof of Origin (e.g. Certificate of Origin)
This document verifies where the goods were manufactured to determine duty rates under trade agreements.
Key customs documents for exporting goods from the UK
Exporting goods from the UK means getting your paperwork in order to keep things moving. Having the right customs documents helps avoid delays and abide by the rules in the destination country. Here’s a rundown of the essential documents you’ll need to get your goods across borders hassle-free.
1. Export Declaration
An export declaration must be submitted to HM Revenue & Customs (HMRC). This declaration is vital to comply with UK export laws.
2. Export Licences
Like imports, certain exports require licences too. Dual-use items (goods that have both civilian and military applications) are a good example of a shipment that would require an export licence.
3. Proforma Invoice
A proforma invoice is the first draft of a bill sent during the early stages of an export deal. It gives the buyer a clear breakdown of the shipment details, like costs and payment terms, so everyone’s on the same page from the start.
4. Transport Documentation
Depending on the mode of transport, you’ll need either:
- Bill of Lading (sea freight)
- Air Waybill (air freight)
- A consignment note (road transport)
A transport document is essential because it acts as proof of shipment, outlining the terms of carriage for your goods.
Declaring goods at customs in the UK
Declaring goods at UK customs is a detailed process; each product must be classified with the correct commodity code, which determines the duties and VAT to be applied. Duties and taxes, such as customs duty, excise duty, and VAT, are then calculated based on the value and origin of the goods. Declarations must be submitted through the CDS system. In some cases, customs authorities may require inspections, which could involve physical checks or additional documentation.
Navigating this process requires a solid understanding of HMRC systems and procedures. That’s where we step in, offering full support with Customs Clearance Systems to ensure every declaration is completed accurately and on time.
Understanding GMR
If you’re moving goods through UK ports using the Goods Vehicle Movement Service (GVMS), you’ll need a Goods Movement Reference (GMR). This reference links all the necessary customs declaration details, like vehicle and transport information, into one system. This allows HMRC and port authorities to access everything they need to keep goods moving smoothly.
To get a GMR, you’ll need to compile information from customs declarations and other required documents into the GVMS system. It’s up to the importer, exporter, or their representative to make sure this is done before reaching the port, otherwise, you could face delays.
A correctly prepared GMR helps to ensure compliance with UK customs systems, streamline goods movement through ports, and avoid delays due to incomplete or missing references.
Common challenges in customs documentation
Dealing with customs documentation is a difficult part of international trade, with even small errors leading to delays, fines, or compliance issues. From understanding complex regulations to ensuring accurate paperwork, businesses often face challenges that can disrupt their supply chain.
- Incorrect classification: Misclassifying goods can lead to delays, penalties, or overpayment of duties.
- Incomplete documentation: Missing or incomplete documents are a leading cause of shipment delays.
- Changing regulations: Post-Brexit, UK customs regulations continue to evolve, adding complexity to the process.
Our UK customs declaration services
Customs documentation is an integral part of international trade, requiring precision, expertise, and attention to detail. While it may seem daunting, the right logistics partner can make all the difference.
Here at AGI Global Logistics, we specialise in customs clearance and freight forwarding services helping businesses around the world navigate the complexities of UK customs declarations with ease. Whether you need assistance with a specific declaration form or require comprehensive logistics support, we’re here to help, so contact us for assistance today. And for all of the latest AGI news, don’t forget to follow us on LinkedIn and Facebook!