Export customs declarations and procedures

Post-Brexit, customs declarations are required for ALL goods leaving Great Britain to any destination including the EU. You or your customs intermediary must submit declarations by strict deadlines before goods can depart.

Making export customs declarations

How to declare goods when exporting from Great Britain, including post-Brexit requirements for EU trade.

When required: All exports to non-EU countries and most exports to EU
EORI number: GB EORI number required
Declaration system: Must use Customs Declaration Service (CDS)
Permission to Progress: Receive P2P message once customs clear the goods

Post-Brexit, export declarations are now required for goods moved from Great Britain to the EU. Your freight forwarder usually handles the technical submission, but you're legally responsible for the accuracy of information you provide.

Make an export declaration

EORI Number Registration for Exporters

Economic Operators Registration and Identification number - required for moving goods between GB and any other country.

When required: Export/import between GB and any country (including EU)
Format (VAT-registered): GB + VAT number + 000 (e.g., GB123456789000)
Processing time: Immediate for most applications (unless HMRC requires checks)
Cost: Free
Consequences without: Delays at customs, increased costs, goods may be stored until obtained

Get an EORI number

Commodity Codes and Tariff Classification

How to find correct HS codes for your goods - determines duties, VAT, and licensing requirements.

Export codes: 8 digits for exports
Import codes: 10 digits for imports
Legal responsibility: Exporter/importer legally responsible for correct classification
Penalties for errors: Fines, back-duty, and up to £2,500 per incorrect declaration
Tool: UK Trade Tariff at www.gov.uk/trade-tariff

Wrong commodity codes are the most common customs error (34% error rate). This leads to incorrect duty payments, declaration rejections, and HMRC penalties.

Don't rely on supplier's codes - always verify using UK Trade Tariff tool. HMRC can assess back-duty for up to 3 years if codes were wrong.

UK Trade Tariff tool

Customs Declaration Service (CDS) for Exports

UK's mandatory customs platform replacing CHIEF - how to subscribe and authorise agents.

Mandatory from: CHIEF fully decommissioned December 2024 - all declarations now via CDS
Government Gateway required: Need account to subscribe to CDS
EORI required: Must have GB EORI before subscribing
Agent authorisation: Must authorise customs agents through CDS - they cannot act without it
Subscription process: Instant once logged into Government Gateway

The most common CDS mistake: assuming your agent handled subscription and authorisation. You MUST do this yourself.

CDS replaced CHIEF in June 2024, bringing UK in line with Union Customs Code requirements. Different data elements and integration rules apply.

Get access to CDS

Declaration timing requirements

Missing these deadlines means your goods cannot leave the UK:

Air freight: Minimum 30 minutes before departure from UK airport
Sea containerized: Minimum 1 hour before departure
Sea non-containerized: Minimum 2 hours before leaving port
Road/inland waters: Minimum 1 hour before departure

Most exporters use freight forwarders or customs agents to handle declarations. However, you remain legally responsible for accuracy even when using intermediaries.

Common Export Customs Errors to Avoid

Top 10 costly mistakes based on analysis of 600,000+ declarations - 34% average error rate.

Commodity classification errors: Most common - wrong codes lead to incorrect duties, rejections, penalties
Missing proof of origin: Loss of preferential tariff treatment, HMRC assessments
Data quality errors: 34% error rate for freight, mass, currency - causes over/underpayment
Currency errors: 1 in 10 transactions wrongly declared in GBP due to system defaults
Importer still liable: Even when using customs broker, importer legally responsible (fines up to £2,500 per declaration)
HMRC audit window: 3-year period for assessments - activity up 74% since 2020-21

Top 10 errors

1. Incorrect commodity codes
2. Missing/incorrect proof of origin
3. Customs valuation errors
4. Data quality issues (34% error rate)
5. Wrong currency declarations
6. Incomplete information
7. Incoterms misunderstanding
8. Late supplementary declarations
9. Over-reliance on brokers
10. Poor broker communication

Making a full export declaration

Learning from the 34% error rate

Industry analysis of 600,000+ declarations reveals systematic errors costing businesses thousands. The most common: wrong commodity codes, missing origin proof, data quality failures (freight/mass/currency), and currency defaults to GBP.

Customs penalties from HMRC audits increased 34% year-on-year, with audit-based fines up 74% since 2020-21. Penalties can reach £2,500 per incorrect declaration. However, you can reclaim overpayments for up to 3 years - worth conducting periodic self-audits.

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Export customs declarations and procedures

Declaration timing requirements

Learning from the 34% error rate

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Declaration timing requirements

Learning from the 34% error rate

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