A Guide to Customs Clearance in the UK Post-Brexit

Since the UK departed from the European Union, customs clearance has become a critical, and often complex, part of importing and exporting goods across UK borders. Where seamless, frictionless trade once existed, new procedures, declarations, and regulatory responsibilities have emerged. These changes have created fresh challenges for businesses, particularly those navigating international fulfilment, ecommerce, or supply chain operations.

At Rioz, we’ve witnessed firsthand how these shifts have impacted logistics: from delays at borders to unexpected duties and documentation gaps. The margin for error has narrowed, and operational efficiency now depends on a clear understanding of post‑Brexit customs processes.

In this comprehensive guide, we’ll break down the customs clearance landscape in plain terms. You’ll learn exactly what has changed post‑Brexit, which documents are essential, how to stay compliant, and what pitfalls to avoid. Whether you’re an e-commerce brand scaling across borders or a logistics operator managing freight and fulfilment, this guide will help you navigate customs with confidence and clarity.

The UK officially left the European Union on 31 January 2020, with the transition period ending on 31 December 2020. This marked the UK’s full departure from the EU Single Market and Customs Union, resulting in a fundamental shift in how goods are moved between the UK and EU member states.

Before Brexit, goods could move freely between the UK and the EU without customs declarations, import taxes, or regulatory checks. Now, all goods crossing the UK-EU border are treated as international movements, requiring customs declarations, checks, and compliance with new import/export rules.

The EU–UK Trade and Cooperation Agreement (TCA), signed on 24 December 2020, governs the post-Brexit trading relationship. While the TCA eliminates tariffs and quotas on goods that meet certain origin requirements, it does not remove the need for customs procedures.

This means businesses must not only declare goods at the border, but also provide proof of origin to avoid tariffs, adding another layer of complexity.

New Customs Requirements

Since Brexit, UK businesses trading with the EU must now comply with the following regulatory obligations:

• Customs Declarations for both imports and exports.
• Commodity (HS) Codes are used to classify goods, which determine applicable tariffs and VAT.
• Import VAT and Potential Duties, even when goods are traded tariff-free, depending on their origin and value.
• EORI Numbers (Economic Operator Registration and Identification) are required to trade internationally.
• Rules of Origin Compliance, which requires documentation to claim tariff-free access under the TCA.

These changes have had a profound impact on supply chains, particularly in e-commerce, retail, and fulfilment, where speed, cost, and reliability are critical. Delays at customs, increased administrative burden, and the risk of non-compliance can erode profit margins and disrupt customer experience.

For operators like Rioz, the post-Brexit landscape reinforces the need for deep customs knowledge, reliable systems integration, and agile operational planning, ensuring that customs clearance becomes a competitive strength, not a bottleneck.

Preparing to Import into the UK

Step 1: Check if a customs declaration is required

Almost all goods entering the UK now require a customs declaration, even when moving between the UK and the EU. You can either submit this yourself or appoint a customs broker or freight forwarder to do it on your behalf.

Step 2: Obtain an EORI Number

An EORI number starting with “GB” is required for UK imports and exports. Without this, you cannot legally move goods in or out of the UK.

Step 3: Classify Your Goods

Every product must be classified using a Harmonised System (HS) Code, also known as a commodity code. This determines what duties and VAT apply, and what documentation or restrictions are required.

Step 4: Assess Import Duties & VAT

Depending on the type and origin of your goods, you may need to pay customs duties and VAT. The EU–UK Trade and Cooperation Agreement provides zero tariffs only if the Rules of Origin are met.

Step 5: Determine Required Licences or Certifications

Certain goods (e.g. food, chemicals, electronics) may need import licences or be subject to additional regulations. Failing to obtain these in advance can result in customs seizures or delays.

Step 6: Choose the Right Mode of Transport

Whether you ship by air, sea, road, or courier, each has its own documentation and clearance requirements. For example, road freight may need to be registered with the Goods Vehicle Movement Service (GVMS).

Making the Declaration & Documentation

Required Documents Include:

• Commercial Invoice: Details product value, seller, buyer, and incoterms.
• Packing List: Breaks down what is in the shipment.
• Bill of Lading or Air Waybill: Proof of shipment.
• Certificate of Origin (if needed for tariff relief under TCA).
• Import/export licences (where required).

Declaration Submission

Declarations must be submitted through the UK’s Customs Declaration Service (CDS). Some businesses still use CHIEF, but this is being phased out. CDS allows digital declaration filing and payment processing.

Paying Duties & VAT

Once your declaration is accepted, you’ll be advised of any import duty and VAT due. Payment must be made before the goods can be released, unless you operate under a deferment account or simplified procedure.

Exporting from the UK

The Export Process Includes:

• EORI Number and registration with HMRC for export.
• Customs declaration, typically through CDS or via a freight agent.
• Proof of origin documentation if claiming tariff-free access under the TCA.
• Licences or certificates where required, especially for controlled goods.
• Goods departure confirmation: Required for audit and VAT zero-rating.

Exports to the EU vs. Rest of the World

Exporting to the EU now involves many of the same formalities as non-EU countries, including customs declarations and regulatory checks.

Fulfilment Operator Use-Cases

For logistics providers like Rioz Global, understanding and managing these steps is essential when:

• Acting as a third-party fulfilment partner for e-commerce brands.
• Managing cross-border shipments for clients scaling into the EU.
• Ensuring full customs compliance to avoid client delays or penalties.

Even experienced operators can encounter delays and extra costs when navigating post-Brexit customs. Here are the most common pitfalls, and how to avoid them:

• Incorrect Commodity Codes: Misclassifying goods can result in overpaying duties or having entries rejected. Use the GOV.UK’s trade tariff tool or apply for a Binding Tariff Information (BTI) ruling.
• Missing Documentation: One missing invoice or form can delay or block clearance. Use a standardised checklist and work with a customs agent for accuracy.
• Ignoring Rules of Origin: To claim tariff-free access under the TCA, goods must qualify and be supported by origin documentation. Retain supplier declarations and understand origin rules.
• Unexpected Cost Increases: Post-Brexit checks can inflate logistics costs, especially for EU goods. Budget for both administrative and compliance costs.