Customs clearance should be planned before your goods travel. AJF can arrange UK import and export clearance, help you prepare the information needed for a declaration and coordinate overseas clearance through our agency network.
We can assist with full containers, less-than-container-load (LCL) shipments, groupage, roll-on/roll-off and break-bulk cargo. You can use our clearance service alongside an AJF freight booking or when you have arranged transport separately.
Import customs clearance
We help establish the declaration requirements for your goods, route and destination, including movements between Great Britain and Ireland. Northern Ireland has different arrangements, so please tell us precisely where the goods are coming from and going to.
Before arrival, we can help check:
- Commodity classification: the tariff code and a clear, accurate description of each product.
- Customs value: invoice value, currency and relevant freight, insurance or other adjustments.
- Origin and preference: where the goods originate and whether supporting evidence allows a preferential duty rate. The country of dispatch alone does not establish origin.
- Duty, import VAT and other charges: the applicable treatment and how payment will be arranged.
- Release and delivery: declaration status, any customs queries or examination requirements, and onward transport once the required releases are in place.
UK declarations are submitted through HMRC's Customs Declaration Service (CDS). The required EORI registration depends on the movement: a GB EORI is used for Great Britain, while an XI or EU EORI may be needed for other movements. VAT registration does not replace checking that you hold the correct EORI. See HMRC's import guidance.
Customs release and the shipping line's or terminal's release are separate requirements. Outstanding freight, terminal charges or missing transport documents can still prevent collection.
Export customs clearance
AJF can arrange UK export declarations, including for shippers who book freight directly with a shipping line. Our export clearance service is available 24 hours a day, seven days a week; please agree the booking, documents and cut-off times with us in advance.
We can help check the exporter details, goods description, value, commodity codes, procedure and transport references. Tell us about export licences, controlled goods or other restrictions before booking. Departure confirmation and supporting commercial and transport records matter as well as the initial declaration.
Where required, overseas agents can coordinate destination import clearance and onward delivery. Responsibilities for duties, taxes and delivery should be agreed with your buyer or supplier, including the Incoterms rule and named place.
Duty payments and special procedures
Tell us how you intend to pay customs charges before the declaration is prepared. Options may include an authorised duty deferment account or, for eligible UK VAT-registered importers, postponed VAT accounting. These are different arrangements: postponed VAT accounting concerns import VAT, not Customs Duty. See HMRC's postponed VAT accounting guidance.
Some shipments need a procedure other than a standard import or export. Please discuss these before the goods move:
- Inward processing: importing goods for processing or repair under the relevant relief arrangements.
- Outward processing: sending goods abroad for processing or repair before reimportation.
- Temporary Admission: eligible goods brought in temporarily, such as exhibition equipment.
- Returned Goods Relief: eligible goods returning after export, supported by evidence of the original movement.
- Customs warehousing or transit: where goods need an appropriate duty-suspension or transit arrangement.
Eligibility, authorisations, guarantees, time limits and records depend on the procedure. Ordinary storage in a warehouse does not make it a customs warehouse. We will discuss the arrangements required for your shipment before confirming the service. HMRC explains the main customs authorisations and relief arrangements.
Licences, border checks and transit requirements
Customs declarations are only part of border clearance. Food, animal and plant products, excise goods, controlled items and other restricted cargo may require licences, certificates, advance notifications or Port Health checks. Tell us what you are shipping before collection so the necessary specialist arrangements can be checked.
Transit declarations, Goods Movement References through GVMS, and safety and security declarations may also be needed, depending on the route and transport arrangements. Agree who is responsible for each requirement with AJF and the carrier before departure.
Documents and information we need
The exact requirements depend on the shipment. To get started, send us:
- Importer and exporter names, addresses, contact details, relevant EORI numbers and VAT details.
- A commercial invoice showing an accurate goods description, quantities, values, currency, and the agreed Incoterms rule and named place. For goods supplied without charge, provide a suitable invoice or valuation document rather than assuming they have no customs value.
- A packing list with package counts, gross and net weights, and package marks where applicable.
- Commodity codes, country of origin and any evidence supporting a preferential duty claim.
- The bill of lading, sea waybill, air waybill or road transport document, as applicable, plus vessel or vehicle details, ports, dates and container or trailer numbers when available.
- Instructions for the customs procedure and payment of duty and VAT, including any account permissions, authorisations, licences or certificates required.
- Details of every item in the shipment, including samples, returns and personal effects. These can have separate valuation, relief or restriction requirements.
We will confirm whether electronic copies are sufficient or originals are required. Send documents early enough to resolve questions before arrival or the export cut-off.
You will also need to authorise customs representation and agree the instructions under which the declaration is made. Using a broker does not remove your responsibility to provide accurate information. See HMRC's guidance on appointing a customs representative.
After clearance
Keep declarations, invoices, transport documents, origin evidence and relevant tax records for the periods applicable to your business and procedure. If you discover an error, contact us promptly so we can review any amendment or repayment application required. Retain export departure evidence and reconcile import VAT records with your accountant where appropriate.
Overseas clearance and main shipping ports
We can coordinate overseas customs handling through our agency network. The following ports are starting points for enquiries; clearance, local representation and delivery arrangements are confirmed for each shipment.
European countries
- Ireland: Dublin, Cork and Drogheda.
For Belfast or other Northern Ireland movements, please specify Northern Ireland when enquiring so we can check the appropriate UK arrangements.
Middle East countries
Enquiries welcome for the main shipping ports, including Dubai (Jebel Ali).
Asian countries
- India — Main Shipping Ports: Mundra, Jawaharlal Nehru Port (JNPA / Nhava Sheva), Chennai, Cochin (Kochi / Vallarpadam) and Kattupalli.
- China — Main Shipping Ports: Shanghai, Ningbo-Zhoushan, Shenzhen, Qingdao and Guangzhou (including Nansha).
- Hong Kong: enquiries also welcome; Hong Kong is a separate customs territory from mainland China.
- Vietnam: Ho Chi Minh City and Da Nang.
The India selection uses the five largest container ports by aggregate throughput in FY 2024–25; the mainland China selection uses 2025 container throughput. Sources: South Asia Container Market Report 2026, terminal data and volumes and Hong Kong Census and Statistics Department's international port comparison. Port rankings change over time.
North American countries
- USA — five leading East Coast container ports: New York and New Jersey, Savannah, Virginia (Norfolk), Charleston and Jacksonville (JAXPORT).
- Canada — five main container ports: Vancouver, Montreal, Prince Rupert, Halifax and Saint John, New Brunswick.
These selections use container volumes rather than total cargo tonnage. Sources: South Carolina Ports' comparison of 2024 US port volumes and Transport Canada's container port data.
Discuss your customs requirements
Contact AJF with the goods description, origin, destination, shipment value, transport details and expected dates. Tell us whether you need clearance only or freight, clearance and onward delivery together, and we can advise on the next steps.
