You might have heard people talking about
‘going through customs’ but don’t know
what this actually involves.
‘Customs’ is how we refer to an organisation
– such as HMRC – that is responsible for
controlling the flow of goods in and out of
a country.
They also collect any tax owed on those goods.
Goods moving in and out of the UK need customs
clearance to make sure they are not restricted
or prohibited.
Goods coming into the UK also need to be checked
to make sure whoever is receiving them pays
the right amount of tax and duty.
For most goods, the customs declaration form
will provide all the information needed for
clearance, if it is filled out correctly.
This is a form that shows the value and description
of the goods that are being transported.
It is usually completed electronically.
The form is used to calculate the amount of
tax and duty owed, based on factors including:
the type and quantity of goods,
the way they’re being moved,
the value of the goods
and any licence costs.
This is also when checks are carried out to
see if goods are restricted and whether they
need further checks, or are banned products.
Most businesses hire someone – such as an
agent – to deal with customs for them.
Customs declarations are complicated, so we
do recommend you get someone to deal with
customs for you.
From 1st January 2021 these rules will begin
to apply to goods sent between Great Britain
and the EU.
To sign up to HMRC’s help and support emails
and for more information, go to GOV.UK
