The import of goods into the UK is much more than just moving items across a border. From a customs perspective, it means entering the release for free circulation procedure – the formal process that allows goods to be placed on the UK market. This is one of the most complex customs procedures, as it changes the customs status of the goods and triggers the need to calculate and pay all duties and taxes.

What Happens During a UK Import Declaration?

When goods are declared for release into free circulation:

  • Their customs status changes and they become UK-market goods.
  • Duties and taxes are assessed – including customs duty, VAT, excise duty, and other applicable charges, such as anti-dumping duties.
  • The goods are checked against tariff and non-tariff restrictions – including licences, safety standards, and import bans.

To learn more about official UK import procedures, visit:
👉 Import goods into the UK – gov.uk

You can also explore how we support businesses with UK import procedures on our dedicated page:
👉 UK Import Services – Simple Duty

Misclassification Risks in UK Imports – CN Code Errors Can Be Costly

A common and often underestimated mistake is incorrect tariff classification – using the wrong CN (Combined Nomenclature) code. While customs authorities might not detect this immediately, it can be uncovered years later during an audit.

Let’s say HMRC reviews your import two years later and finds that the declared code was incorrect. As a result:

  • Higher duty and VAT rates apply.
  • You’re responsible for paying the difference plus interest.
  • The goods have already been sold – the profit is gone.

Trade Wars and Customs Duties – Why UK Import Accuracy Now Matters More Than Ever

In today’s geopolitical climate, customs duties are powerful political tools. The trade war initiated under President Donald Trump between the US and China showed how quickly duty rates can be weaponised – entire sectors faced sudden cost hikes.

This highlights a critical point:
👉 Well-prepared UK imports are no longer just a formality – they’re a strategic necessity.
Incorrect customs declarations can mean heavy financial penalties or shipment delays at the border, and businesses must stay one step ahead.

“Another Broker Didn’t Ask That” – Why That’s a Red Flag

We often hear:
“We always declare it that way,”
“Another broker didn’t ask so many questions,”
“Just do it like last time.”

But customs clearance is not routine – it’s a legal responsibility. Your business is accountable for every line in the declaration. A broker who doesn’t question things might be saving you time – but risking your future audits and finances.

Why It’s Essential to Prepare for Import of Goods into the UK

✔️ Because you as the importer are fully responsible for what’s declared.
✔️ Because HMRC can audit imports up to three years later.
✔️ Because one classification error can cost more than your entire shipment margin.
✔️ Because a responsible customs partner protects your business, not just processes data.

👉 Start your customs clearance now – click the “Start Procedure” button (top right corner)

📞 Or contact us directly: +48 693 807 806
📩 prosteclo@prosteclo.com