GB import clearance requires a GB EORI, goods data with tariffing, a customs value, an ENS safety declaration and a GMR in the GVMS system. The declaration is lodged in the UK CDS system, usually through a customs agent in GB. This is general information, not legal advice.
What to prepare
- GB EORI of the importer, required to lodge in CDS.
- Goods data and tariffing (code, description, origin).
- Customs value as the basis for duty and import VAT.
- ENS as the entry safety declaration.
- GMR to cross the border in GVMS.
CDS (Customs Declaration Service) is the HMRC system in which UK customs declarations are lodged.
A customs agent in GB lodges the declaration on the importer behalf. See customs clearance.
