When a shipment is sitting at the port, airport or customs-controlled facility, every hour can cost money.
Storage charges can accumulate. Production can stop. Customers can become frustrated. Transport schedules can be disrupted.
The good news is that many customs clearance delays are preventable.
In the UK, HMRC’s import process requires businesses to have the correct information and systems in place before goods arrive. HMRC specifically advises importers to establish their EORI, understand the declaration process and identify opportunities such as simplified declarations and Authorised Economic Operator (AEO) status where appropriate.
So, how do experienced customs professionals keep shipments moving?
Here are some practical tips.
1. Get the commercial invoice right before the goods leave
One of the most common causes of customs delays is missing or inadequate information.
A customs agent cannot make an accurate declaration if the commercial invoice does not provide enough information.
At a minimum, make sure the invoice clearly identifies:
- Seller/exporter
- Buyer/importer
- Consignee
- Invoice number and date
- Description of the goods
- Quantity
- Unit price and total value
- Currency
- Country of origin
- Commodity code, where available
- Incoterms
- Freight and insurance information where relevant
- Packing information
Avoid descriptions such as:
“Parts”
“Equipment”
“Samples”
“Components”
These descriptions don’t tell the customs declarant what the goods actually are.
Instead, use a description that identifies what the product is and what it does.
For example:
Weak:
Aircraft parts
Better:
Aluminium aircraft cabin ventilation grille for civil aircraft
The more accurately the goods can be identified, the easier it is for the customs professional to determine the correct declaration data.
HMRC confirms that the commodity code is required on the import declaration and determines the applicable duty rate and whether an import licence may be required.
2. Don’t leave commodity classification until the last minute
Commodity classification is one of the biggest potential causes of avoidable customs problems.
The commodity code can affect:
- Customs Duty
- Import VAT
- Import licensing
- Trade restrictions
- Preferential origin
- Customs procedures
- Statistical reporting
If a product is complicated, don’t wait until the truck is already at the port to ask:
“What commodity code should we use?”
For unusual products, obtain the necessary technical information before shipment.
For example, a customs agent may need:
- Product description
- Material composition
- Function
- How the product is used
- Part number
- Technical specification
- Manufacturing process
- Dimensions
- Whether it is a complete product or component
Expert tip
Create a product classification database for your regular imports.
Once a product has been correctly classified, record:
Product → Part number → Commodity code → Description → Origin → Supporting evidence
This means the same classification work doesn’t have to be repeated for every shipment.
3. Make sure your EORI is correct
Before importing into Great Britain, businesses generally need a GB EORI number.
Businesses moving goods to or from Northern Ireland may also need an XI EORI, depending on the circumstances.
HMRC’s current import guidance confirms that an EORI is required for the relevant import activity and that businesses need to use the appropriate systems and software to make customs declarations.
A simple EORI mistake can cause unnecessary problems.
Before your first shipment, check:
Is the EORI active and correctly associated with the importing business?
Also make sure the customs agent has been given the correct EORI.
4. Understand your Incoterms
Another common source of confusion is the relationship between Incoterms and customs responsibilities.
For example, buying goods under:
- EXW
- FCA
- FOB
- CIF
- DAP
- DDP
can result in very different responsibilities for transport, import clearance, duties and taxes.
Don’t assume that because the seller has arranged transportation, they have also dealt with UK import customs.
Before shipping, establish:
Who is responsible for the UK import declaration?
Who pays Customs Duty?
Who pays import VAT?
Who is the importer of record?
Who provides the customs data?
A five-minute conversation before dispatch can prevent hours of confusion after the shipment arrives.
5. Give your customs agent the documents early
If you’re using a customs agent, don’t wait until the vehicle is approaching the port.
Send the information before departure whenever possible.
A good pre-clearance process might look like this:
48–72 hours before arrival
→ Commercial invoice received
→ Packing list checked
→ Commodity code confirmed
→ Origin established
→ Customs value reviewed
→ Importer details checked
→ Licences/certificates identified
→ Customs declaration prepared
Then, when the goods arrive, the declaration can be submitted without starting the entire process from scratch.
HMRC confirms that businesses can hire a customs agent or transporter to make import declarations and help get goods through UK customs.
6. Check whether your goods need a licence or certificate
A shipment can have a perfectly good invoice and still be stopped because the goods require additional controls.
Depending on the product, you may need:
- Import licences
- Health certificates
- Phytosanitary certificates
- Veterinary documentation
- CITES documentation
- Product-specific certificates
- Origin documentation
- Sanitary and phytosanitary documentation
- Other regulatory approvals
This is particularly important for products such as:
Food, plants, animals, chemicals, medicines, controlled products and certain strategic goods.
Don’t wait for customs to ask for the document.
Find out before shipping.
7. Get the customs value right
Customs valuation is another area where mistakes can create delays.
The customs declaration needs the appropriate customs value, and this can involve more than simply copying the invoice total.
Depending on the circumstances, you may need to consider matters such as:
- Freight
- Insurance
- Packing costs
- Royalties
- Selling commissions
- Related-party transactions
- Assists
- Other additions or deductions
HMRC confirms that the value of imported goods is required for the declaration and is used to calculate duty and VAT.
Expert tip
Don’t simply tell your customs agent:
“The invoice is £10,000.”
Explain the full transaction and transport arrangements.
That gives the declarant the information needed to determine the correct customs value.
8. Use Postponed VAT Accounting where appropriate
For VAT-registered businesses importing goods into Great Britain, Postponed VAT Accounting (PVA) can improve cash flow.
Instead of paying import VAT at the point of import and recovering it later, eligible businesses can account for import VAT on their VAT Return.
HMRC confirms that PVA allows eligible businesses to declare and recover import VAT on the same VAT Return, subject to the normal rules for input tax recovery.
This doesn’t necessarily make HMRC physically clear the shipment faster, but it can remove a potential payment bottleneck.
9. Make sure your duty payment arrangements are ready
A customs declaration can be correct but still encounter a delay if the financial arrangements aren’t ready.
Businesses should consider whether they need:
- Duty Deferment Account
- Cash account
- Immediate payment
- General guarantee
- Customs agent’s payment arrangements
A Duty Deferment Account can allow eligible businesses to make a monthly payment rather than paying duties and import VAT for every individual consignment. HMRC states that having a duty deferment arrangement can also help customs clearance because HMRC does not need to handle payment for each transaction.
Don’t discover your payment problem when the truck arrives.
Set up the appropriate arrangements before your first shipment.
10. Consider simplified customs declarations
If your business imports regularly, standard full declarations may not always be the only option.
HMRC identifies simplified declaration procedures as one of the mechanisms that can make the customs process quicker and easier to manage for regular importers.
Simplified procedures can potentially reduce the amount of information required at the initial stage, subject to the applicable rules and authorisation requirements.
However, simplification doesn’t mean “less compliance”.
Your records and supplementary information still need to be accurate and properly maintained.
11. Consider AEO status if you move significant volumes
If customs is a major part of your business, Authorised Economic Operator (AEO) status may be worth investigating.
AEO is designed for businesses that can demonstrate that they meet specific customs compliance and security criteria.
HMRC describes customs authorisations as providing benefits such as reducing the cost of moving goods across borders and facilitating alternative customs processes.
For a high-volume importer or exporter, the strategic benefits can extend beyond individual shipments.
Think of AEO as moving from:
“How do we clear this shipment?”
to:
“How do we build a customs operation that consistently clears shipments efficiently?”
12. Use customs special procedures when they genuinely fit your business
Businesses sometimes pay unnecessary duty because they don’t investigate whether a customs special procedure could apply.
Depending on the circumstances, special procedures can include:
- Inward Processing
- Outward Processing
- Temporary Admission
- Customs Warehousing
- Authorised Use
For example, Inward Processing can provide duty relief for eligible goods that are imported for processing and subsequently handled according to the procedure’s requirements. HMRC requires appropriate authorisation or eligibility under the applicable authorisation-by-declaration arrangements.
Likewise, Temporary Admission can be relevant where eligible goods are imported temporarily and subsequently re-exported.
The key is to establish the correct procedure before the goods move.
13. Build a customs data checklist
One of the simplest ways to reduce delays is to create a standard information checklist.
For every shipment, ask:
Importer
- Do we have the correct EORI?
- Is the importer correctly identified?
Goods
- What exactly are the goods?
- What is the commodity code?
- What is the country of origin?
- Are there any licences or restrictions?
Value
- What is the transaction value?
- What currency?
- What transport costs apply?
- Are there valuation additions?
Transport
- Where are the goods coming from?
- Where are they entering the UK?
- What transport document is being used?
- What is the expected arrival date?
Documents
- Commercial invoice?
- Packing list?
- Certificate of origin?
- Licence?
- Health/phytosanitary documentation?
- Other supporting documents?
If you can answer these questions before the shipment arrives, you have already removed many potential sources of delay.
14. Don’t underestimate the importance of communication
Customs clearance involves several parties:
Exporter → Freight forwarder → Carrier → Customs agent → Importer → Port/airport/terminal → HMRC
A delay can occur because one party is waiting for information from another.
For example:
Customs agent: “Please confirm country of origin.”
Importer: “We have asked the supplier.”
Supplier: “We thought the freight forwarder had it.”
Two days later, the goods are still waiting.
The solution?
Give each shipment a clear point of responsibility.
One person should be responsible for answering customs queries quickly.
15. Choose the right customs agent
A customs agent isn’t simply someone who “enters the data”.
The right customs agent should understand your products, supply chain and customs requirements.
When choosing an agent, ask:
- Do you handle our type of goods?
- Do you have experience with our ports?
- Can you handle CDS declarations?
- Can you assist with commodity classification?
- Can you advise on customs valuation?
- Do you handle licences and controlled goods?
- Do you offer pre-clearance?
- Do you understand special procedures?
- Can you support customs audits?
- What information do you need before shipment?
Finding the cheapest declaration fee isn’t necessarily the cheapest customs solution.
A £30 saving on the declaration is meaningless if a £10,000 shipment sits in a terminal for three days.
The “24-Hour Customs Clearance” Test
Here’s a simple test you can use with your own business.
Ask yourself:
If a shipment arrives tomorrow morning, could we provide all the information required to make the customs declaration immediately?
If the answer is yes, you’re probably operating a reasonably mature customs process.
If the answer is no, identify what is missing.
Perhaps it’s:
- Commodity classification
- Origin
- Customs value
- Invoice
- EORI
- Licence
- Importer details
- Customs procedure
- Payment arrangement
Fix those weaknesses before the next shipment.
The biggest customs clearance mistakes
In our experience, the recurring problems tend to be surprisingly simple:
❌ Invoice arrives too late
❌ Product description is vague
❌ Wrong commodity code
❌ Origin isn’t confirmed
❌ Customs value is incomplete
❌ Importer EORI is incorrect
❌ Required licence is missing
❌ Customs agent receives documents after arrival
❌ Duty/VAT payment arrangements aren’t ready
❌ Importer doesn’t understand the Incoterm
❌ Special procedure wasn’t considered
❌ Customs query isn’t answered quickly
Most of these problems aren’t caused by customs being “slow”.
They’re caused by information arriving too late or being incomplete.
The fastest customs clearance starts before the shipment moves
The biggest lesson is simple:
Customs clearance should start before the goods leave the supplier.
Don’t wait until a truck is sitting at the port.
Don’t wait until the aircraft has landed.
Don’t wait until the freight forwarder sends an urgent email.
Build the customs declaration before the goods arrive.
Get the commodity code right. Confirm origin. Check the customs value. Prepare the documents. Check licences. Confirm the EORI. Make sure payment arrangements are available.
For regular importers, investigate whether simplified procedures, special procedures or AEO status could improve the overall customs operation. HMRC specifically highlights these mechanisms as ways businesses can make customs processes more efficient where the relevant conditions are met.
And if you don’t have the expertise in-house, use a reputable customs professional.
The best customs clearance is not the clearance that happens quickly after a problem occurs.
It’s the clearance where the problem never occurs in the first place.
Find a Customs Professional
If your business is experiencing repeated customs delays, it may be time to review your customs process rather than simply deal with each shipment individually.
A specialist customs agent can help with declarations, classification, valuation, origin, customs procedures and compliance.
Looking for a customs agent? Explore the customs professionals listed in the Customs Directory and find providers that match your requirements.
Key takeaway
Prepare early. Provide accurate data. Use the right customs procedure. Keep your agent informed.
Those four steps can make a significant difference to the speed, cost and reliability of your customs clearance process.
FAQ
What is the primary function of a commercial invoice in the customs clearance process?
The commercial invoice provides essential information—such as accurate goods descriptions, realistic values, and quantities—that allows customs authorities to perform clearance. It serves as the foundational document for determining duties and verifying that the shipment complies with the destination country’s regulations.
How does stating a specific “reason for shipping” affect the costs and speed of a shipment?
Stating the reason for shipping, such as for gifts, repairs, or testing, can make a shipment eligible for special customs procedures or lower charges. If this reason is omitted, the receiver may be forced to pay higher customs duties than necessary, and the shipment may face avoidable hold-ups.
What are the operational benefits of CTPAT-certified importers regarding cargo examinations?
CTPAT-certified importers benefit from a significantly lower cargo examination rate, which is approximately 98% according to the World Customs Organization. When examinations do occur, these members receive front-of-the-line priority and access to expedited fast lanes like the AQUA Lane, reducing overall port dwell time.
Explain the difference between DAP (Delivered at Place) and DDP (Delivered Duty Paid) in terms of compliance risk.
DDP requires the seller to handle all import requirements and duties, which can be highly complex and risky when entering new markets with strict licensing. Many companies prefer DAP because it allows for more predictable handoffs and ensures the buyer, who is often more familiar with local regulations, manages the import compliance.
Why is the Harmonized System (HS) code considered a “universal language” for global trade?
The HS code provides a standardized numerical method of classifying traded products, ensuring that goods descriptions are understood by customs authorities in all countries regardless of language barriers. Accurate codes are essential for determining the correct duty rates and ensuring the shipment follows specific trade agreements.
What are the “four core elements” of the World Customs Organization’s SAFE Framework of Standards?
The four core elements include harmonizing advance electronic cargo information, employing a consistent risk management approach to address security threats, performing outbound inspections of high-risk consignments using non-intrusive equipment, and defining benefits for businesses that meet security standards.
How can a customs broker’s physical location and hours of operation impact a company’s supply chain?
Selecting a broker with offices at the specific ports where goods arrive ensures they have the local expertise and relationships with authorities needed for smooth crossings. Furthermore, because freight moves 24/7, a broker that operates around the clock can address issues immediately, preventing costly delays that occur while the rest of the supply chain is stationary.
What is pre-arrival customs processing, and how does it facilitate trade?
Pre-arrival processing allows importers to submit documentation and begin the clearance process before the goods physically reach the point of entry. This system often results in shipments being pre-approved, allowing for near-immediate release upon arrival and significantly reducing the time cargo spends at the border.
Why is documentation consistency across the air waybill and commercial invoice critical for avoiding delays?
Customs officers flag discrepancies between shipping documents, such as differing total values or item descriptions, as immediate red flags. Consistent paperwork ensures that the “story” told by the invoice and the bill of lading is coherent, which reduces the likelihood of manual inspections and Red Channel holds.
What are the unique challenges and potential benefits for Small and Medium Enterprises (SMEs) seeking AEO status?
SMEs often face higher proportionate costs for security investments but can implement measures more easily due to their smaller scale, such as simpler personnel screening. The benefits of AEO status for SMEs include expedited processing, reduced data sets for cargo release, and improved status when seeking new business partners who value verified security practices.
Glossary of Key Terms
| Term | Definition |
|---|---|
| AEO (Authorized Economic Operator) | A party approved by a national customs administration as complying with WCO or equivalent supply chain security standards, receiving benefits like faster processing. |
| AQUA Lane | The Advanced Qualified Unlading Approval lane; a dedicated fast-track processing lane at select U.S. seaports for CTPAT-certified companies. |
| CDS (Customs Declaration Service) | The modern UK system used for making customs declarations when importing or exporting goods. |
| CHIEF | Customs Handling of Import and Export Freight; the legacy UK system for processing customs documentation, which includes a pre-arrival stream. |
| CITES Licence | A required document for shipping goods that originate from endangered species of wild fauna and flora. |
| Commercial Invoice | A document provided by the shipper that contains essential details (description, value, quantity, HS code) required for customs clearance. |
| CTPAT | Customs-Trade Partnership Against Terrorism; a voluntary U.S. supply chain security program that provides expedited processing to low-risk importers. |
| EORI Number | Economic Operator Registration and Identification number; a unique ID required for businesses moving goods into or out of the UK. |
| HS Code | Harmonized System code; an internationally standardized numerical method of classifying traded products used by customs to determine duties and regulations. |
| Incoterms | International Commercial Terms; a set of 11 rules published by the ICC that define the responsibilities of buyers and sellers in international trade. |
| MRA (Mutual Recognition Arrangement) | An agreement between customs authorities (e.g., U.S. and EU) to recognize each other’s trusted trader certifications, like CTPAT and AEO. |
| PAPS | Pre-Arrival Processing System; a U.S. customs system that allows for the electronic transmission of shipment information before goods arrive at the border. |
| SAFE Framework | A WCO-developed regime containing standards to secure and facilitate global trade, resting on Customs-to-Customs and Customs-to-Business pillars. |
| UFLPA | Uyghur Forced Labor Prevention Act; U.S. legislation that requires importers to prove goods were not made with forced labor, often linked to CTPAT compliance. |
