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Expert Consultancy for Procedure Codes and Tariff Classification
Import customs clearance is required before most commercial goods can be released into the UK or EU market. OTS Broker prepares and submits import declarations, verifies customs data, supports tariff classification, and coordinates the clearance process with the relevant customs systems and authorities.
We support importers, freight forwarders, hauliers and logistics teams moving goods between the UK and the EU. With customs teams operating across the UK, France, the Netherlands and Poland, we can coordinate cross-border formalities within one customs operation and provide support 7 days a week.
Preparation and submission of customs declarations using the information and documents supplied for the shipment.
Verification of commodity codes and support where classification requires closer analysis.
Customs data is checked against the declared value, origin, classification and procedure being used.
Customs support for shipments entering Great Britain and EU customs territory through different routes and locations.
Shipment approaching the border? Send us the available documents and shipment details before arrival so we can check what is required for clearance.
Before a declaration can be submitted correctly, the customs broker needs enough information to identify the goods, the importer, the customs procedure and any charges or controls that may apply.
Our import customs clearance service covers the main customs formalities required to prepare goods for entry into the UK or EU market, with the exact scope depending on the shipment, route and commodity.
We prepare the import declaration using shipment, importer, valuation, origin and commodity information and submit it through the appropriate customs system.
We verify the declared tariff code and customs procedure information before submission. For more complex classification cases, our HS code and goods classification service provides additional support.
We review the customs value, commodity classification, origin information and selected procedure used to determine the declaration data relevant to duty and import VAT.
If customs request clarification or supporting information, our team coordinates the response and follows the declaration through the clearance process.
The quality of the declaration depends heavily on the information available before submission. Sending complete documentation early reduces avoidable corrections and delays once the goods reach the border or terminal.
For most commercial import clearances, the customs broker needs information identifying the importer, the goods, their value, their origin and the way they are being transported.
Typical information and documents include:
The exact document set varies by transport mode and commodity. Road freight may use different transport references from sea or air freight, while food, animal products and other controlled goods can require additional regulatory documentation.
Import customs clearance normally moves through a sequence of document checks, tariff and procedure verification, declaration submission and customs release.
The operational sequence is usually as follows:
A straightforward shipment with complete documents can move through the process quickly, while incomplete data, regulated goods, customs queries or physical checks can extend the clearance time. Our guide explains in more detail how long customs clearance can take in the UK.
Before submission, we check the declaration data for the most common issues that can create avoidable delays, incorrect customs charges or follow-up queries.
The classification must reflect the actual goods because it affects tariff treatment, controls and other declaration requirements.
The value declared to customs must follow the applicable valuation rules and be supported by the commercial documentation.
Country of origin and any preferential treatment claimed must be supported by the correct information or evidence.
The declaration must use the procedure appropriate to what will happen to the goods after import.
EORI and other party information must match the role of the importer and representative shown in the declaration.
Licences, certificates and other references are checked where the commodity or selected procedure requires them.
These checks are particularly important when an importer is handling a new product, using a new supply route or importing goods subject to additional controls.
UK and EU import clearances follow separate customs frameworks, so the declaration system, tariff, importer registration and some procedural requirements differ depending on where the goods enter.
The table below shows the main operational distinction between importing into Great Britain and importing into EU customs territory.
| Area | Great Britain | European Union |
|---|---|---|
| Importer identification | A GB EORI is normally required for commercial imports into England, Scotland and Wales. | An EU EORI is used for customs operations within EU customs territory. |
| Tariff classification | Goods are classified under the UK Trade Tariff. | Goods are classified using the EU Combined Nomenclature and TARIC framework. |
| Declaration system | Import declarations are processed through the UK’s Customs Declaration Service. | Declarations are submitted through the customs systems used by the relevant EU Member State. |
| Import VAT | UK import VAT rules apply, including postponed VAT accounting where the required conditions are met. | Import VAT treatment follows the rules applicable in the Member State of import and the customs procedure used. |
Because OTS Broker works across both UK and EU customs environments, the same team can coordinate different parts of a cross-border movement instead of treating each side as an unrelated shipment.
Import duty and VAT depend on several pieces of customs data, so the payable amount cannot be determined reliably from the invoice value alone.
The tariff code determines the tariff measures and duty treatment associated with the goods.
The customs value is determined under customs valuation rules and may require more than simply copying the commercial invoice total.
Origin can affect whether preferential tariff treatment is available when the relevant conditions and evidence are satisfied.
Special procedures can change when or how customs charges become payable, depending on the circumstances and authorisations involved.
Where tariff classification is uncertain, it is better to resolve the issue before the declaration is submitted than to rely on an assumed code and correct it after clearance.
The importer remains responsible for providing accurate information and carrying out appropriate due diligence even when a customs agent prepares and submits the declaration on its behalf.
The exact responsibilities also depend on how the customs representative is appointed.
The customs representative acts in the importer’s name and on the importer’s behalf. In Great Britain, the importer remains responsible for customs debt arising from the declaration.
The representative acts in its own name on behalf of the importer. Under UK customs rules this can create joint and several liability for customs debt.
Practical point: appointing a customs broker does not remove the need to provide accurate product, value, origin and supporting-document information. A reliable clearance process depends on cooperation between the importer and its customs representative.
The correct representation model depends on the importer, its establishment status and the customs procedure being used, so this should be confirmed before declarations are submitted.
OTS Broker supports import customs clearance across different transport modes, with the declaration process adapted to the route, customs location and shipment documentation involved.
Clearance for accompanied and unaccompanied road movements, including routes where customs and vehicle-movement references must be coordinated before the truck moves.
Import clearance for port and container movements where customs release must align with shipping, terminal and inventory processes.
Customs declarations for time-sensitive air cargo where shipment data and supporting documentation often need to be prepared before arrival.
If goods need to continue under customs control instead of being imported immediately, we can also arrange the relevant T1 or T2 customs transit procedure.
Import clearance is most often delayed when the declaration cannot be completed or released using the information available at the time of arrival.
Common causes include:
We focus on identifying avoidable documentation and declaration issues before the goods reach the clearance point wherever possible. Customs authorities can still request additional information or examine a shipment, so no broker can guarantee that every entry will be released without intervention.
We can support regulated and specialist imports where the required customs information and supporting regulatory documentation are available for the specific goods.
Food, products of animal origin and other SPS-controlled consignments can involve additional systems and pre-notification requirements alongside the customs declaration. For relevant UK movements, see our IPAFFS customs support.
Other goods may require licences, certificates, additional document codes or specialist customs procedures. We confirm the required customs route after reviewing the commodity and intended movement rather than applying the same process to every shipment.
Import clearance is often only one part of a wider customs movement, so related services should be added only where the route or procedure actually requires them.
For goods where the HS or tariff code is uncertain, classification can be reviewed before the import declaration is prepared.
T1 and T2 procedures can keep goods under customs control while they move to another customs location before final clearance.
Depending on the route and goods, additional safety, security or regulatory declarations may also be required.
Our customs clearance services cover import, export, transit and specialist customs procedures across the UK and Europe.
Send us the commercial invoice, available transport information, importer details and any supporting documents you already hold. Our customs team can check what is required before the shipment reaches the border.
Import customs clearance is the process used to declare goods to customs and obtain permission for them to enter the relevant customs territory or procedure. The declaration identifies the importer, goods, value, origin, tariff classification and customs treatment, together with any required supporting documents.
Most commercial import clearances require an invoice, importer EORI details, a clear description of the goods and transport information. A packing list, certificates, licences, proof of origin or other documents may also be required depending on the commodity, route and customs procedure.
A GB EORI number is normally required for a business importing commercial goods into England, Scotland or Wales. Movements involving Northern Ireland can require an XI EORI in relevant circumstances. EU import operations use an EU EORI issued within the European Union.
A customs broker can prepare and submit an import declaration on behalf of an importer when the appropriate authority and representation arrangement are in place. The importer still needs to provide accurate shipment and product information and remains responsible for its own customs due diligence.
The party responsible for import duty and VAT depends on the importer, customs procedure, representation arrangement and payment method used for the declaration. The payment method should be confirmed before clearance so that unpaid customs charges do not prevent release.
Yes, OTS Broker can support tariff classification where the correct HS or commodity code needs to be established before import clearance. Accurate classification matters because the code can affect duty treatment, controls and declaration requirements.
Import customs clearance can be completed quickly when the declaration is accurate, documents are complete and customs do not require additional checks. Missing information, regulated goods, payment issues, document queries, port processes or physical inspections can extend the process.
If customs query an import declaration, the requested clarification or supporting documents must be provided before the entry can progress where the query blocks release. Our team coordinates the response using the information available from the importer and shipment documentation.
OTS Broker supports import customs operations across the UK and multiple EU markets through its cross-border customs teams. The exact clearance route depends on the country of import, customs office, port or terminal, transport mode and procedure required for the goods.
