Your goods may be ready to leave the supplier, but is the information needed for customs ready too? An incorrect product code, an overlooked charge or missing paperwork can create problems after a shipment is already moving.
Checking three things before dispatch, your commodity code, applicable duty rate and documentation, can help you plan costs and reduce avoidable delays. This checklist focuses on business imports into Great Britain. Northern Ireland, temporary imports and certain specialist movements follow different requirements.
Check your commodity code
A commodity code identifies the goods on your customs declaration. It helps determine the duty and import VAT treatment, as well as whether licences or other measures apply.
Start with a clear description of each product, including what it is made from and how it is used. Check its classification using the UK Trade Tariff, rather than relying on a broad description such as accessories or spare parts.
If your overseas supplier provides a code, verify that it is suitable for the UK declaration. Only the first six digits are internationally harmonised, and country-specific classifications can differ.
Before dispatch, confirm the classification for each product and ask your customs agent for help where it is unclear. Keep the product specifications used to support that decision.
Check the duty rate and likely import costs
The price agreed with your supplier is only part of the import budget. Check the current tariff measures for your goods and their origin, including any additional duties that may apply.
A trade agreement may offer a lower duty rate, but eligibility depends on the relevant rules of origin and supporting evidence. The country goods are shipped from is not necessarily their country of origin.
Duty suspensions or quotas may also be available for particular goods, subject to conditions. Do not assume that a zero duty rate means no import VAT is payable.
Confirm the customs value with your customs agent. It may require adjustments to the invoice price, including relevant transport and insurance costs. Agree how duty and import VAT will be accounted for before the shipment arrives.
Prepare and check your documentation
Gather the commercial invoice, packing information and relevant transport documents early. Depending on the goods and the claim being made, licences, certificates or evidence of origin may also be needed.
Check that descriptions, quantities, values, currencies and business details are consistent across the documents. A vague invoice description or a mismatch between the paperwork and the shipment can lead to questions during clearance.
Make sure your customs agent has the information and instructions needed to complete the declaration. For business imports into Great Britain, confirm that the appropriate GB EORI number is in place. Establish who will make the declaration and who will handle any customs queries.
Your final checks before collection
- Commodity codes have been checked for each product.
- Duty rates, origin requirements and any relief conditions have been reviewed.
- Customs value and the arrangements for duty and import VAT have been agreed.
- Invoices, packing information and transport details are consistent.
- Any required licences, certificates and origin evidence are ready.
- Your customs agent has your EORI details and declaration instructions.
Import shipping with SMA Worldwide
SMA Worldwide offers international express imports and worldwide air and sea freight, including door-to-door freight forwarding and customs clearance services. Whether you are arranging a small consignment or a larger freight movement, discussing the shipment before dispatch helps establish the transport and clearance requirements.
Planning your next import?
Contact SMA Worldwide to discuss your goods, collection location and delivery requirements.
01923 290 490
cs@smaworldwide.com
