Importing into the UK? Here’s a 12-step guide

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Bringing goods into the UK is more complex than just booking the freight and waiting for the delivery to arrive. There are multiple factors to consider – from classification to compliance, customs and costs. And missing a key step or making an error can lead to delays, fees, or even the seizure of the goods. 

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For newcomers to the process, it can be overwhelming – so to help ensure your next import goes smoothly, we’ve put together this 12-step guide.

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01 | Classify your goods correctly

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Make sure that you’ve identified the correct HS code and UK Global Tariff classification.

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• Check for import controls: licences, quotas, sanitary/phytosanitary rules, sanctions, or prohibitions.

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02 | Assess duties, VAT, and preferences

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• Confirm the duty rate that applies to the goods you’re shipping and check whether origin rules enable duty preferences via trade agreements. If so, make sure you have proof of origin, such as an origin declaration or EUR1 certificate.
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• Determine the customs value of the shipment (including freight and insurance as required). HMRC has published a guide to the methods of calculation on the GOV.UK website.
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• Decide on the most appropriate VAT treatment to use, for example, postponed VAT accounting, deferment account, or pay at import.

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03 | Agree terms of sale (Incoterms)

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• Choose the right Incoterms to assign responsibility for export clearance, freight, insurance, import clearance, and delivery. If you’re not sure, check out this guide.
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• Make sure to use precise place names when defining Incoterms to avoid disputes or misunderstandings later. “FOB Rotterdam” is ambiguous; “FOB Rotterdam Port, Berth 8” is precise.

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04 | Prepare supplier documentation

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• Prepare a detailed commercial invoice, ensuring all the data is included: commodity description, HS code, value, currency, and Incoterms.
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• Put together supporting documentation as required, which can include a packing list, certificates of origin/conformity, licences, and MSDS for hazardous goods.
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05 | Choose the correct mode and service

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• Select the best mode and route to use: sea, air, road, or multimodal, based on your budget and how quickly you need the goods.
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• Confirm cut‑off dates, transit times, peak season risks, and space availability with the freight forwarder or shipping company to make sure your chosen route meets your needs.

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06 | Set up customs clearance in advance

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• Ensure you have a valid EORI number and an appointed customs broker.
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• Provide complete data for the declaration and agree on the representation type (direct/indirect).

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07 | Make sure packaging and labelling are compliant

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• Verify UKCA/CE markings where applicable, check the language requirements for labelling, and ensure safety labels are applied according to the type of goods being shipped.
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• Check palletisation details, and confirm compliance with the ISPM-15 standard for wooden pallets or crates. 
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• Check with the seller that correct wrapping, weight distribution and edge protection is in place to avoid damage to goods in transit.

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08 | Ensure you have tracking and alerts set up

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• Obtain pre‑advice and tracking details from your freight forwarder.
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• Ensure arrival notices go to the right contacts to ensure you can respond promptly if anything goes wrong.

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09 | Plan for port and terminal processes

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• Budget for terminal handling charges, documentation, security, and handling fees.
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• Make sure you book customs clearance and haulage well in advance to reduce the risk of getting hit by storage, demurrage, and detention charges.
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10 | Arrange the correct insurance cover

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• Make sure the cargo insurance you arrange aligns with your Incoterms (ICC A/B/C) and that there are no gaps in coverage for any part of the route.
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• Record serial numbers and take photos to prove the type and condition of goods in case you need this for claims support later.
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11 | Book services for final‑mile delivery

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• Make sure you’ve booked the appropriate equipment for the goods that you’re receiving (artic, tail‑lift, Moffett) and the right time slots.
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• Share any site restrictions, access routes, opening hours, and contact details with the company handling the final-mile delivery.
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12 | Carry out post‑import compliance obligations

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• Reconcile C88/entry data, duty/VAT statements, and delivery notes.
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• Maintain audit records and regularly review HS codes and suppliers.

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Is there an easier way to handle UK imports?

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Yes, there is! When you work with CECL, we’re with you every step of the way, taking care of the details and keeping you in the loop so you always know where your shipment is and when your goods will arrive. If you’re planning on importing goods into the UK, speak to one of our expert freight forwarding team to discuss your options and put together a fully costed estimate

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Get in touch with our team

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FAQs – Importing

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Here are answers to common questions about importing goods into the UK – if there’s anything else you need to know, give CECL a call.

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Do I need an EORI number to import into the UK?

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Yes, if you import goods into the UK (from the EU or anywhere else), you need a UK EORI number (starting with GB) to clear customs. It’s a mandatory identification number for any individual or business moving commercial goods. If you’re using a customs agent, they must have your EORI number to act on your behalf; they can’t use their own.

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Can I defer paying import VAT?

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Yes. Postponed VAT Accounting is the most common method - this arrangement lets you account for VAT on your VAT return instead of paying at the border. To do this, just select the relevant option on your customs declaration. Some importers use a Duty Deferment Account (DDA), where you can defer most customs charges, including import VAT and duties, for an average of 30 days. To do this, you first have to apply to HMRC and, in some cases, provide a financial guarantee.

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Who should choose the Incoterms, the buyer or the seller?

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There’s no hard and fast rule; it’s a negotiation. However, you should always aim to agree on terms that reflect who controls the logistics and has the most local expertise. If you work with CECL, we can advise on a balanced choice.

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How do I find the correct HS code?

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For imports into the UK, you can use the guidance on the government’s website here: Finding commodity codes for imports into or exports out of the UK - GOV.UK. If you’re not clear on exactly the right code, speak to CECL, and we’ll help you classify your goods correctly.

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What causes demurrage/detention charges, and how can I avoid them?

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Demurrage applies to containers sitting inside the port terminal, while detention applies to containers held outside the terminal beyond the return deadline. To minimise the risk of incurring charges, share documentation early, pre‑book haulage, and keep terminals updated on your shipment.