Getting started with import and export UK-wide

Export customs declarations and procedures

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

Guide summary

You must submit customs declarations for all goods leaving Great Britain, including to the EU. You are legally responsible for the accuracy of the information, even if you use a freight forwarder. Common errors like wrong commodity codes can lead to fines of up to £2,500 per incorrect declaration.

  • Submit customs declarations for ALL goods leaving Great Britain
  • Get a GB EORI number before using the Customs Declaration Service (CDS)
  • Register for CDS through your Government Gateway account
  • Authorise your customs agent through CDS – they cannot act without it
  • Use the UK Trade Tariff tool to check commodity codes
  • Check your own codes – 34% of declarations have errors
  • Meet deadlines: air 30 minutes, sea 1 to 2 hours, road 1 hour
  • Keep records for 3 years – HMRC can audit and fine you
  • Penalty up to £2,500 per wrong declaration
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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.