Importing Goods into the UK Post-Brexit: Complete Customs Guide for Businesses (2026)

Importing Goods into the UK Post-Brexit (Customs Guide)

If you're importing goods into the UK after Brexit, the biggest change is that imports from the European Union are now treated much like imports from most other countries. This means many shipments require customs declarations, import VAT, and, depending on the goods and their origin, customs duty. You'll also need the correct documentation, an EORI number, and a clear understanding of who is responsible for customs clearance under your agreed Incoterms.

For businesses, importing into the UK is no longer just about arranging transport. Customs compliance has become just as important as freight planning. Missing documents, incorrect commodity codes, or misunderstanding VAT responsibilities can lead to delays, unexpected costs, or customs penalties.

This guide explains the entire UK import process after Brexit, what documents you need, how duties and VAT work, and the practical steps businesses should follow to import goods smoothly.

If you need to...	What you should do
Import goods into the UK	Submit customs declarations (or appoint a customs broker)
Pay import taxes	Be prepared for import VAT and possibly customs duty
Import commercially	Obtain a UK EORI number
Reduce customs duty	Check if your goods qualify under a Free Trade Agreement (FTA)
Avoid customs delays	Use accurate HS codes, commercial invoices, and shipping documents
Simplify the process	Work with an experienced freight forwarder or customs broker

Why Did Brexit Change UK Imports?

Before Brexit, goods generally moved freely between the UK and EU without customs formalities.

Since the UK left the EU Single Market and Customs Union, imports from EU countries now follow customs procedures similar to shipments arriving from Asia, North America, or other international markets.

Today, UK importers may need to:

• Submit customs declarations
• Classify goods using the correct HS commodity code
• Pay import VAT
• Pay customs duty where applicable
• Meet product-specific regulatory requirements
• Keep customs records for compliance

The exact requirements depend on.

• Country of origin
• Country of export
• Product type
• Product value
• Trade agreements
• Incoterms agreed between buyer and seller

How Importing Goods into the UK Works

A typical import shipment follows these steps:

• 1.Purchase goods from an overseas supplier.
• 2.Agree on shipping terms (Incoterms).
• 3.Arrange international freight.
• 4.Prepare export documentation.
• 5.Goods arrive at a UK port or airport.
• 6.Customs declaration is submitted.
• 7.Customs calculates duties and VAT.
• 8.Taxes are paid or deferred.
• 9.Customs releases the shipment.
• 10.Goods are delivered to the final destination.

Although this process sounds straightforward, errors at any stage can delay delivery and increase costs.

Documents Required for UK Imports

Most commercial imports require several documents.

Document	Purpose
Commercial Invoice	Shows buyer, seller, goods, value, and terms
Packing List	Details package contents and dimensions
Bill of Lading (Sea)	Transport contract and cargo receipt
Air Waybill (Air Freight)	Air transport document
Customs Declaration	Required for customs clearance
Import Licence (where applicable)	Needed for regulated goods
Certificate of Origin	May allow reduced customs duty under trade agreements
Insurance Certificate	Required if cargo is insured

Certain products, including food, chemicals, medical devices, plants, and animal products, may require additional certificates.

Do You Need a UK EORI Number?

Yes.

A UK business importing commercial goods generally needs a UK EORI (Economic Operators Registration and Identification) number beginning with GB.

Without an EORI number:

• Customs declarations cannot usually be completed
• Shipments may be delayed
• Goods may remain at the port until compliance requirements are met

Businesses trading with Northern Ireland may also require an XI EORI depending on the transaction.

Customs Declarations Explained

A customs declaration tells HM Revenue & Customs (HMRC):

• What goods are being imported
• What goods are being imported
• Their value
• Their origin
• Their HS commodity code
• Applicable customs procedure
• Taxes payable

Most importers appoint:

• Freight forwarders
• Customs brokers
• Customs agents

to submit declarations electronically on their behalf.

Understanding Import VAT

Import VAT works differently from customs duty.

Import VAT is generally charged on:

• Goods value
• Freight charges
• Freight charges
• Customs duty (if applicable)

Many VAT-registered UK businesses use Postponed VAT Accounting (PVA), allowing import VAT to be accounted for on the VAT return instead of paying it immediately at the border, improving cash flow.

Will You Pay Customs Duty?

Not every shipment attracts customs duty.

Duty depends on:

• Commodity code
• Country of origin
• Customs value
• Applicable Free Trade Agreements
• Product classification

For example:

• Some products attract 0% duty.
• Others may attract several percentage points.
• Certain goods qualify for preferential duty under UK trade agreements if origin rules are satisfied.

This is why determining the origin of goods is different from knowing where they were shipped from.

Country of Origin vs Country of Export

Many importers confuse these two concepts.

Country of Export	Country of Origin
Where goods were shipped from	Where goods were manufactured or substantially transformed

Example:

A machine manufactured in Germany but shipped from the Netherlands has:

• Export country: Netherlands
• Origin: Germany

Duty is often determined by origin, not export location.

What Are HS Commodity Codes?

Every imported product must be classified using a Harmonized System (HS) code.

The HS code determines:

• Duty rates
• Import restrictions
• Licensing requirements
• VAT treatment
• Trade statistics

Using the wrong commodity code may result in:

• Incorrect duty payments
• HMRC audits
• Financial penalties
• Shipment delays

Understanding Incoterms for UK Imports

Incoterms define who is responsible for transport costs, insurance, customs formalities, and risk.

Incoterm	Buyer Responsibility
EXW	Highest responsibility
FCA	Buyer arranges main transport
FOB	Buyer arranges ocean freight
CIF	Seller pays freight and insurance, buyer clears imports
DAP	Buyer pays import charges
DDP	Seller pays import duties and VAT (subject to agreement)

Many UK businesses misunderstand DDP. Even when suppliers offer Delivered Duty Paid, both parties should clearly understand who is acting as importer of record and how VAT obligations are managed.

Common Costs When Importing into the UK

Import costs extend beyond freight rates.

Typical charges include:

• Ocean or air freight
• Terminal handling charges
• Documentation fees
• Customs clearance fees
• Import duty
• Import VAT
• Port storage (if delayed)
• Container demurrage
• Container detention
• Inland transportation
• Cargo insurance

Final costs depend on:

• Shipment size
• Freight mode
• Destination
• Product classification
• Seasonal demand
• Fuel prices
• Port congestion
• Port congestion

Sea Freight vs Air Freight

Sea Freight	Air Freight
Lower shipping cost	Higher shipping cost
Longer transit	Faster delivery
Suitable for bulk cargo	Suitable for urgent shipments
Better for heavy goods	Better for lightweight, high-value goods

The right option depends on cost, urgency, and cargo type.

Common Customs Mistakes After Brexit

Many customs delays result from avoidable errors.

Common mistakes include:

• Using the wrong HS commodity code.
• Assuming EU goods no longer require customs declarations.
• Declaring the wrong customs value.
• Forgetting freight or insurance in customs valuation.
• Missing Certificates of Origin where preferential duty is available.
• Choosing unsuitable Incoterms.
• Not registering for a UK EORI number.
• Underestimating destination handling charges.
• Using incomplete commercial invoices.

Practical Example

A UK retailer imports furniture from Italy.

The supplier ships under FOB Genoa.

The UK importer:

• Books ocean freight.
• Purchases marine insurance.
• Uses a freight forwarder.
• Obtains a UK EORI number.
• Receives commercial invoice and packing list.
• Customs broker submits declaration.
• HMRC calculates import VAT and any applicable duty.
• Shipment is released after customs clearance.
• Goods are delivered to the warehouse.

Although Italy is an EU country, the shipment still goes through customs because of Brexit.

Advantages of Importing into the UK Post-Brexit

• Independent UK trade agreements with multiple countries.
• More flexibility in sourcing globally.
• Opportunity to claim preferential duty under qualifying trade agreements.
• Improved customs digital systems compared to manual processes.

Challenges

• Additional customs paperwork.
• More compliance requirements.
• Potential customs delays.
• Increased administrative costs.
• Need for accurate commodity classification.
• Greater responsibility for importers.

Expert Advice from Freight Forwarding Practice

Businesses often focus on finding the lowest freight quote, but customs compliance usually has a greater impact on total landed cost. A shipment delayed because of an incorrect HS code, missing origin evidence, or inaccurate customs value can generate storage charges, demurrage, and delivery delays that far exceed any savings made on transport.

Before every shipment:

• Confirm the correct commodity code.
• Verify the country of origin.
• Check whether a Free Trade Agreement applies.
• Review Incoterms carefully.
• Ensure the commercial invoice contains complete and accurate information.
• Plan for import VAT and customs duty in your cash flow.
• Choose a freight forwarder or customs broker experienced with UK import procedures.

A small investment in preparation often prevents costly problems after the goods arrive.

Final Thoughts

Importing goods into the UK after Brexit involves more customs formalities than before, but the process is manageable when you understand the requirements. Success depends on accurate documentation, the correct HS commodity code, a valid UK EORI number, and a clear understanding of VAT, customs duty, and Incoterms.

Rather than focusing only on shipping costs, consider the full landed cost of your goods, including taxes, clearance fees, and potential delays. Careful planning and strong customs compliance will help your shipments move efficiently while reducing unexpected expenses.

Frequently Asked Questions

Do I need to pay customs duty on every shipment into the UK?

No. Customs duty depends on the commodity code, the origin of the goods, and whether a preferential trade agreement applies.

Is import VAT the same as customs duty?

No. Import VAT is a tax on imported goods, while customs duty is a tariff that may apply based on the product's classification and origin.

Can I import from the EU without customs declarations?

Generally, no. Since Brexit, most commercial imports from the EU require customs declarations.

How can I reduce customs duty?

You may be able to reduce or eliminate duty by using a qualifying Free Trade Agreement, provided your goods meet the applicable rules of origin and you have the necessary evidence.

What happens if my HS code is incorrect?

An incorrect HS code can result in the wrong duty being paid, customs delays, additional assessments, penalties, or audits by HMRC.

Which is better for first-time importers?

Using both a freight forwarder and a customs broker often provides the smoothest experience, particularly for international shipments involving multiple transport modes or complex customs requirements.

What is the difference between DAP and DDP?

Under DAP (Delivered at Place), the buyer is generally responsible for import clearance and import charges. Under DDP (Delivered Duty Paid), the seller agrees to deliver the goods with import duties and taxes paid, subject to the agreed contractual responsibilities.