Trading with the UK: Key Customs and Excise Considerations for Importers and Exporters

Trading across UK borders has become increasingly complex in the wake of Brexit and evolving global trade regulations. Whether you're an EU-based exporter or an international importer bringing goods into the UK, understanding and complying with UK customs and excise requirements is critical to maintaining a smooth, cost-effective supply chain.

At 4 Eyes Ltd, we are a UK-based firm of international customs and excise advisers. We work across all product types with multiple carriers and clients, offering specialist expertise tailored to your sector and operations. Our trusted EU network partners support local formalities within the European Union, ensuring your goods move efficiently on both sides of the border.

This article outlines the essential issues every importer and exporter should consider when trading with the UK.

1. Customs Declarations and Post-Brexit Realities

Goods entering or leaving the UK require a customs declaration, regardless of origin. These declarations must be accurate and complete, covering:

• Commodity codes

• Origin and value of goods

• Transaction details (including Incoterms)

• Supporting documentation

Incorrect declarations can result in clearance delays, penalties, or seizures.

2. Classification, Valuation, and Duties

Assigning the correct commodity code is crucial for calculating duty and VAT liabilities and identifying licensing requirements. Small variations in material or intended use can alter the classification and cost.

Equally important is valuation for customs. In addition to the invoice price, customs value may include freight, insurance, royalties, and commissions.

If duties apply, traders must check whether preferential tariff treatment is available under UK trade agreements (e.g., the EU–UK Trade and Cooperation Agreement), and ensure compliance with rules of origin.

3. VAT and Postponed Accounting

Import VAT applies to most goods entering the UK, but businesses can use postponed VAT accounting to declare and recover VAT on their returns—improving cash flow by avoiding immediate payments at the border.

4. Licences and Controlled Goods

Some goods require additional licences or certifications to enter or leave the UK, including:

• Dual-use items

• Agricultural and food products

• Pharmaceuticals and chemicals

• Alcohol and tobacco (excise goods)

We guide clients through licensing procedures and help identify if goods fall under regulated categories.

5. Excise and Special Procedures

For excise goods (e.g. alcohol, tobacco), you’ll need to comply with the Excise Movement and Control System (EMCS) and related procedures. Options such as bonded warehouses, duty suspension, and Temporary Registered Consignee status may apply.

Special customs procedures—like Inward Processing or Customs Warehousing—can help reduce or suspend duty and VAT liabilities for qualifying shipments.

6. Border Controls and Safety Declarations

From Entry and Exit Summary Declarations to sanitary/phytosanitary checks under the UK’s Border Target Operating Model, importers and exporters need to be prepared for regulatory inspections and data-sharing obligations. This is especially relevant for agri-food and high-risk goods.

7. Documentation, Audit Trails, and HMRC Compliance

UK regulations require businesses to keep full documentation for at least six years. This includes customs entries, import/export licences, invoices, origin evidence, and payment records. 4 Eyes Ltd helps businesses prepare for audits and minimise risk.

8. Partnering with Experts

At 4 Eyes Ltd, we coordinate with multiple carriers, freight forwarders, and customs brokers. Our proactive support ensures declarations are accurate, procedures are followed, and costly delays are avoided.

Our EU network partners work directly with customs authorities in member states to handle declarations, documentation, and compliance on the EU side of your supply chain—offering joined-up service across borders.

Final Word

Getting customs and excise compliance right isn’t just about ticking boxes—it’s about protecting your business from risk and inefficiency.

Whether you're moving high-value industrial goods or regulated consumer items, 4 Eyes Ltd provides the insight and operational expertise to keep your shipments compliant, efficient, and penalty-free.

Need help with your import or export operations?
Contact 4 Eyes Ltd today to discuss how we can streamline your border processes.