UK Customs Declarations

A customs declaration is a legal document that declares the value and contents of what you’re importing or exporting. It’s used by customs authorities in both the origin country and the destination country to ensure trades are compliant and pay the correct taxes and duties.

Customs clearance is the process that goods must go through before being imported or exported. It’s important that your customs declaration is accurate, or this can cause delays crossing the border. Customs declarations are also necessary for security, as certain goods are subject to licences or permits.

The UK Government has compiled guidance on how to make export declarations and import declarations. to the UK.

Import and export customs declarations can be complex so you may decide to hire a person or business to handle them for you. You will need an EORI number that starts with GB to import goods into England, Wales or Scotland. You’ll need a new one if you have an EORI that does not start with GB. If you move goods to or from Northern Ireland you may need one that starts with XI.

You should check whoever is sending the goods is able to export them from their country as the business sending you the goods may need:

• to make an export declaration in their country
• licences or certificates to send goods to the UK

You can hire someone to deal with customs and transport the goods for you, or you can do it yourself.

If you require a professional customs declaration service contact Custran today.

Ireland Customs Declarations

Import Procedures:

If you import goods from outside the European Union (EU), you or your agent must complete a customs declaration. This customs declaration must be made electronically using Revenue’s new Automated Import System (AIS). Some goods are prohibited, and some are subject to restrictions or may require a licence. See information on prohibitions and restrictions.

To release your goods at import you or your agent must pay any charges (Customs Duty, Value-Added Tax (VAT), Excise Duty) due. You can do this by the approved deferred payment account or Electronic Fund Transfer (EFT). The following documents must be available if requested by Revenue at the time of clearing your goods:

• invoice
• certificate of origin
• import licence and suchlike.

You may have to pay duty and tax on goods that:

• you are buying online or by mail order
• are being delivered by An Post or another courier company.

This depends on from where you are buying the goods. Further information is available on Buying goods online for personal use.

If you require a professional import customs declaration service contact Custran today.

Export procedures

If you export goods to countries outside the EU, including the UK, you or your agent must complete a customs declaration. This customs declaration must be made electronically through Revenue’s Automated Entry Processing (AEP) system. Some goods are prohibited, and some are subject to restrictions or may require a licence. See information on prohibitions and restrictions. The following documents must be available if requested by Revenue at the time of clearing your goods:

• invoice
• export licence and suchlike.

Further information is available in the Guide to customs export procedures.

Exporting goods to the UK

• Importers of your goods in the UK may require a statement on origin from you to allow them to avail of preferential tariffs (0%) under EU – UK preferential origin.
• An EU exporter using a ‘statement on origin’ must be registered on the Registered Exporter System (REX) unless the consignment value is below €6,000.
• Details of REX registration are available at Registered Exporters System (REX).

If you require a professional export customs declaration service contact Custran today.