Since CHIEF was retired, all UK import and export declarations run through the Customs Declaration Service (CDS). CDS is stricter about data quality than the system it replaced: fields that used to be inferred must now be stated explicitly, and a mismatch between the declaration and the commercial documents will hold the consignment.
What you need before you can clear anything
- A GB EORI number for the importer or exporter of record.
- A commercial invoice showing value, currency, incoterm and full goods description.
- A packing list matching the invoice line for line.
- The correct 10-digit commodity code for imports (8 digits for exports).
- Country of origin, plus a statement on origin if you are claiming preference under a trade agreement.
- Transport documents — CMR, airway bill or bill of lading.
What clearance costs
A standard CDS entry starts from £45 per declaration. Additional invoice lines, multiple commodity codes, controlled goods requiring licences, and transit documents such as a T1 add to that. The duty and import VAT themselves are separate: they are HMRC's money, not the agent's, and are either paid on entry or postponed.
Duty and VAT
Import duty is calculated as a percentage of the customs value, which is normally the price paid plus freight and insurance to the UK border. Import VAT is then charged on the duty-inclusive value at the applicable rate. Most VAT-registered businesses use Postponed VAT Accounting, declaring and recovering import VAT on the same return rather than paying it at the border — this is the single biggest cash-flow improvement available to a UK importer.
Incoterms decide who pays
| Incoterm | Who clears imports | Typical use |
|---|---|---|
| EXW | Buyer | Buyer controls the whole journey |
| FCA | Buyer | Common for air and groupage freight |
| DAP | Buyer | Seller delivers, buyer clears and pays duty |
| DDP | Seller | Seller pays duty and VAT — needs a GB EORI |
Rules of origin and preference
Goods that qualify under the UK–EU Trade and Cooperation Agreement can enter at zero duty, but only with a valid statement on origin or supplier's declaration. "Made in the EU" on a box is not evidence. Claiming preference without documentation is the most common cause of a post-clearance demand from HMRC, sometimes years later.
What actually causes delays
- Vague goods descriptions such as "samples", "parts" or "gifts".
- Invoice values that do not match the declaration.
- Missing EORI, or an EORI not linked to the VAT registration.
- Wrong commodity code, especially on textiles, electronics and food.
- Controlled goods sent without the required licence or health certificate.
Low-value consignments and e-commerce
Consignments under £135 sold to UK consumers are generally handled through UK VAT registration at the point of sale rather than at the border, but they still need a declaration. Marketplaces often account for the VAT themselves; direct sellers must register and file. Getting this wrong results in customers being asked to pay VAT plus a handling fee on delivery, which is the fastest way to generate refund requests.
Working with Drivri
Send the commercial invoice and packing list and the entry is prepared, coded and submitted to CDS for you, with duty and VAT calculated up front so there are no surprises. Clearance can be combined with freight forwarding and onward UK delivery on the same booking, so one team owns the shipment from origin to door. Declarations start from £45.