What Customs Documentation is Required by HMRC for Import/Export Procedures within the UK?

Customs & Trade Compliance
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Typically, delays in customs clearance in the UK are caused by paperwork mistakes, not transport-related problems. After the Brexit era, the Customs Declaration Service (CDS) by HMRC imposes strict checks for all customs declarations.

This is a quick guide to the documents that must be submitted to HMRC, updated to current UK customs requirements.

Commercial Invoice Requirements for the UK

The Commercial Invoice is an important document used by HMRC to establish customs value, duties, and VAT.

It must include:

  • United Kingdom importer/exporter details with EORI number

  • Invoice number & date

  • Specific and detailed product descriptions

  • Correct UK Global Tariff (UKGT) / HS commodity codes

  • Unit price, total, and currency

  • Incoterms

  • Country of origin

Common errors:

  • Descriptions that are too general

  • HS/UKGT codes not corresponding to the goods

  • Data not matching the CDS declarations

How Important Is a Packing List to Customs in the UK?

While not always required, packing lists are often requested by HMRC inspectors.

It must show:

  • Number of packages

  • Packaging type (cartons, pallets, crates)

  • Net and gross weight

  • Dimensions

:warning: Inconsistencies between the packing list and cargo usually prompt inspections and cause delays.

When Is Proof of Origin Required for UK Customs?

For UK-EU Trade (Trade and Cooperation Agreement)

You no longer require a Certificate of Origin. Instead, you will use a Statement on Origin on a commercial document (e.g., invoice).

This allows you to enjoy zero tariffs on your goods.

  • Retention period: Keep this document for at least 3 years

  • General customs records (e.g., invoices, declarations): 6 years + current year

For Other Trade Agreements

Certificates of Origin may still be required depending on:

  • Country of destination

  • Prevailing trade agreement

Common problems:

  • Misapplication of rules of origin

  • Declarations by suppliers that do not satisfy HMRC requirements

  • Origin document details not matching the commercial invoice

:warning: These errors can lead to loss of duty savings or customs clearance delays.

Other Key Requirements

  • Transport Documents: Bill of Lading, CMR Note, Air Waybill

  • EORI Numbers: Required for UK customs declarations

  • Record retention: 6 years + current year

Which type of document results in the most common delay when submitting to HMRC in your UK business?

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