Imports
Importing goods into the UK means bringing products from another country into the United Kingdom, following UK customs rules, and paying any required duties, VAT, or taxes.
The different types of Import
Importing goods into the UK requires compliance with customs regulations and accurate documentation. Using customs management software ensures smooth processing by automating declarations and integrating with HMRC systems like CDS, NCTS, and GVMS.
Permanent Import – Streamline UK Customs Declarations with ClearPort
Importing goods for permanent entry into the UK requires a full customs declaration via the Customs Declaration Service (CDS). Companies must register with an EORI number, determine commodity codes through the UK Trade Tariff, and ensure tariff and duty accuracy. Advanced customs software integrates seamlessly with CDS, auto-validating commodity codes, origin rules, and duty calculations, and supports duty deferment or cash accounting. It streamlines electronic submission, compliance checks, and audit trail maintenance. HMRC provide some guidance to help. You may benefit from the following links:
https://www.gov.uk/import-goods-into-uk
https://www.gov.uk/trade-tariff
Use HMRC guidance on “Import goods into the UK: step by step” and the Trade Tariff lookup service for accurate duty and VAT rates.
Inward Processing – Reduce Duty and VAT with ClearPort customs software
Under the Inward Processing procedure, imported goods intended for repair, analysis, or manufacturing before re-export can qualify for duty and VAT suspension. Businesses must apply for authorisation and manage declarations in CDS. Effective customs management software centralizes CDS filings, guarantee handling, and compliance documentation. It can alert users about expiry or re-export deadlines. HMRC provide some guidance to help. You may benefit from the following links:
https://www.gov.uk/guidance/special-procedure-inward-processing
https://www.gov.uk/guidance/using-inward-processing-to-process-or-repair-your-goods
Temporary Admission – Duty free imports made easy with ClearPort
For goods entering the UK temporarily (e.g., exhibitions), Temporary Admission allows duty-free status if re-exported within specified timeframes (typically 24 months). Approval types include authorisations by declaration or full licences. Customs software supports CDS integration, guarantee management, and gamma workflow handling. It helps ensure correct procedure codes and monitors time limits. HMRC’s temporary admission guidance is available here:
https://www.gov.uk/guidance/apply-to-import-goods-temporarily-to-the-uk-or-eu
https://www.gov.uk/guidance/import-goods-to-the-uk-or-eu-temporarily
https://www.gov.uk/guidance/temporary-admission-customs-technical-handbook
Customs Warehousing – Control Inventory and compliance ClearPort
Customs warehousing permits storage of non-UK goods under suspension of duty and VAT until goods are released for free circulation. Two types exist: public and private warehouses. Integrated software tracks entries in/out, stock levels, duty calculations, and compliance audits. It interfaces with CDS declarations for seamless inventory control. For implementation details follow:
https://www.gov.uk/guidance/special-procedure-customs-warehousing
https://www.gov.uk/guidance/how-to-use-a-customs-warehouse
Import Taxes – Automate Duty, VAT & excise with ClearPort customs software
Duty
Customs Duty is calculated based on commodity code, origin, and value. Customs software ensures accurate classification and applies preferential tariffs, reducing manual errors. Use the Trade Tariff service to verify applicable rates. You may benefit from the following link:
https://www.gov.uk/trade-tariff
VAT
Import VAT is payable on the cost, insurance, freight, and duty. VAT-registered businesses benefit from postponed VAT accounting via CDS, managed by customs platforms, to improve cash flow. You may benefit from the following links:
https://www.gov.uk/goods-sent-from-abroad/tax-and-duty
https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad
https://www.gov.uk/guidance/paying-vat-and-duties-on-imports
Excise Goods
Alcohol, tobacco, and oils are subject to Excise Duty and regulation under EMCS. Customs solutions automate excise declarations and movement guarantees. You may benefit from the following links:
https://www.gov.uk/guidance/receiving-storing-and-moving-excise-goods
Personal Goods
For individuals importing personal items, simplified allowances exist. However, if imported commercially, a formal declaration is required. Customs software guides through declaration thresholds and routes to avoid errors. You may benefit from the following links:
https://www.gov.uk/bringing-goods-into-uk-personal-use
https://www.gov.uk/guidance/simplified-rates-for-bringing-personal-goods-into-the-uk
Ports – GVMS and inventory systems integration with ClearPort
GVMS / Non-inventory-linked ports
The Goods Vehicle Movement Service (GVMS) generates a single goods movement reference (GMR) for Roll-on-roll-off (RoRo) traffic. Customs software registration with GVMS allows automated GMR creation and real-time updates, speeding transit at high-traffic ports. You may benefit from the following links:
https://www.gov.uk/government/collections/goods-vehicle-movement-service
Inventory-linked ports
Locations using inventory systems like Destin8, CNS Compass, and CCS UK require badge access and integration. Advanced customs software interacts with these platforms for pre-arrival declaration and seamless port processing.