Question 1

Which documents are needed for customs clearance?

Accepted Answer

At minimum you need a commercial invoice, packing list and transport document, plus any licences, certificates of origin or health and SPS documents required for your goods and route. We'll confirm the exact document set for your shipment based on commodity, origin and destination.

Question 2

What is the difference between direct and indirect representation?

Accepted Answer

In direct representation we act in your name and on your behalf, but you remain legally responsible for the declaration and any duty or VAT due. In indirect representation we act in our own name but on your behalf, and we share joint liability with you for the accuracy of the declaration and payment of duties and taxes.

Question 3

How do I find the correct commodity code for my goods?

Accepted Answer

Commodity (HS) codes are determined by the product's nature, composition, function and packaging, using the UK Global Tariff and EU TARIC databases. Because classification can be complex, we recommend a professional review of your product details and technical specifications to make sure the correct code is used.

Question 4

Can you help with classification and binding tariff information (BTI)?

Accepted Answer

Yes. We work with a trusted classification partner who specialises in HS commodity code reviews and can provide expert advice. We can also prepare and submit BTI applications to HMRC or Revenue on your behalf where you need a legally binding ruling.

Question 5

How are customs duties calculated?

Accepted Answer

Duty is calculated by applying the duty rate for your commodity code to the customs value of the goods, usually the transaction price plus transport and insurance to the EU or UK border. VAT is then charged on the duty-inclusive value. Preferential rates or reliefs may apply if you can prove origin or meet specific conditions.

Question 6

What is a PBN number, a GMR number and an ENS declaration?

Accepted Answer

A PBN (pre-notification number) is generated when you submit a pre-notification in IPAFFS for certain animal, plant or food products entering Great Britain. A GMR (Goods Movement Reference) is created in the UK's Goods Vehicle Movement Service to link your import or export declaration to a specific border crossing. An ENS (Entry Summary Declaration) is a safety and security declaration lodged before goods arrive in the EU, or GB where applicable, to allow risk assessment before arrival.

Customs FAQs

Moving goods into or out of the UK or Ireland?