Knowing how to read a customs declaration makes it much easier to spot errors, understand delays, and check that duty and VAT have been calculated correctly on your shipment. A customs entry can look like a wall of codes and reference numbers at first glance, but each section has a specific purpose. Our customs declaration specialists can talk you through your paperwork line by line if anything is unclear.
What Is a Customs Entry or Import Declaration?
A customs entry, also called an import declaration, is the official document submitted to HMRC that describes what goods are entering the UK, where they came from, their value, and how much duty and VAT is owed. It is submitted electronically via the Customs Declaration Service (CDS) before or on arrival of the goods.
Every declaration is broken down into numbered data elements, similar to boxes on a form, each recording a specific piece of information about the shipment.
Key Fields on a Customs Declaration
While the exact layout depends on the declaration type, most import declarations include the following core information:
- EORI number – identifies the importer or exporter to customs
- Commodity code – classifies the goods for duty and regulatory purposes
- Customs value – the declared value of the goods, used to calculate duty and VAT
- Country of origin – where the goods were produced or manufactured
- Customs Procedure Code (CPC) – describes the customs regime the goods are being entered under
- Gross and net mass – the weight of the goods, including and excluding packaging
- Duty and VAT calculation – shows how much is owed based on the commodity code and value
What Do Customs Procedure Codes (CPCs) Mean?
The Customs Procedure Code tells HMRC what is happening to the goods, for example whether they are being imported for free circulation, entering a warehouse, or moving under a transit arrangement such as T1 transit documents.
Getting the CPC wrong can result in the wrong duty treatment being applied, so this is one of the first fields worth checking if a declaration looks unusual.
How Do You Check a Customs Declaration Is Correct?
When reviewing a declaration, it helps to check it against the commercial invoice and any other shipping paperwork, such as documentation associated with sea freight movements. Key things to compare include:
- Does the declared value match the commercial invoice?
- Is the commodity code appropriate for the goods being shipped?
- Is the country of origin correct, particularly if preferential duty rates apply?
- Does the CPC match what is actually happening to the goods?
What Happens If There’s an Error on a Declaration?
Errors on a customs declaration can lead to delays, incorrect duty or VAT charges, or in some cases a formal query from HMRC. Some errors can be corrected after submission, while others may require an amended entry or, in more serious cases, a disclosure to HMRC.
Catching errors early, ideally before goods arrive, is far easier than correcting them after clearance has already taken place.
Which Ports Does This Apply To?
Customs declarations follow the same core structure regardless of where goods enter the UK. MartinTrux prepares and reviews declarations for shipments moving through ports including Felixstowe and Harwich.
Frequently Asked Questions
What is the difference between a customs entry and a customs declaration? The terms are generally used interchangeably in the UK to describe the same document submitted to HMRC for imported or exported goods.
Can I check my own customs declaration before submission? Yes, though most businesses rely on a customs broker to prepare and check declarations, since errors in commodity codes or values can be costly to correct after the fact.
What is a commodity code and why does it matter? A commodity code classifies your goods for customs purposes and directly determines the rate of duty applied, so using the correct code is essential.
How MartinTrux Can Help
MartinTrux has prepared and reviewed customs declarations for UK importers and exporters since 1982, with over 500 years of combined team experience across our Dover, Heathrow, and Manchester offices. We are accredited by HMRC as an Authorised Economic Operator (AEO), reflecting the accuracy and standard of our declaration processes.
This article is intended as general guidance and not formal customs advice. Every declaration is different, so if you would like a member of our team to talk you through yours, get in touch and we will help.