Getting started with import and export

Export customs declarations and procedures

How to declare exports, what documentation you need, and how to avoid the most common costly customs errors.

UK-wide
Guide summary

You must submit customs declarations for all goods leaving Great Britain, including to the EU. Get a GB EORI number and use the Customs Declaration Service (CDS). Check your commodity codes carefully to avoid penalties up to £2,500 per error.

  • Get a GB EORI number before exporting
  • Use Customs Declaration Service (CDS) for all exports
  • Submit declarations before deadlines (30 mins to 2 hours)
  • Check commodity codes using UK Trade Tariff tool
  • You are legally responsible even if using an agent
  • Common errors: wrong codes, missing proof of origin
  • Penalties up to £2,500 per incorrect declaration
  • HMRC can audit declarations for up to 3 years
  • CDS replaced CHIEF in June 2024
  • Freight forwarders usually handle submissions
On this page
UK-wide

Related guides in International Trade

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.

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.

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.