How-to: import customs clearance documentation

David Rae

Now the UK is its own Customs Territory, outside of the EU, all exports and imports are subject to customs documentation and possible checks. This means two customs clearances are needed for every shipment – for example, exporting from the UK to France means customs documents will be required on UK export and France import. It’s really important these declarations are correct because they affect the amount of VAT and duties which may be payable – and any errors could cause delays or result in a fine.

Providing your freight forwarder with the below documents allows the import customs clearance form to be created. This form is also known as a C88(6), which allows your goods to be customs cleared.

Here’s a reminder of everything that’s needed for your customs clearance documents to be created:

Importer and exporter details

  • Your EORI number beginning with GB
  • Your EU exporter’s details:
    • EORI number. This will begin with their country code, so if they’re in Germany, DE, France, FR, etc.
    • Address and contact details
    • Who their customs clearance broker is and the location EU export customs clearance will take place. Our partner, Gerlach, operates in 27 countries, meaning we’re well placed to help you with customs clearance both in the UK and EU.
  • Northern Ireland: you need an EORI number beginning with XI

Commodity codes

  • The commodity codes of your goods affect whether duties are payable, and if so, the rate of duty
  • Therefore it’s really important they’re always accurate


Statement of Origin

  • Where goods are from affects how much duty is payable – are they subject to WTO rates of duty or preference rates? Under the Trade and Cooperation Agreement, UK origin or EU/UK mixed origin goods are duty free.
  • Every import consignment needs one, and it’s your EU exporter’s responsibility to provide it – it’s important you receive a copy from them.
  • Read our blog post on rules of origin for more information and to see sample documents.

Commercial invoice

  • The exporter will provide this, but you need to double check it’s in the correct form. Click here to see a sample.

Packing list

Customs procedure codes

  • Click here to read about different options for your consignment if you don’t want it in free circulation straight away.


  • FCA shipments:
    • Letter appointing a direct customs agent
    • Location of destination customs clearance and whether the goods will be discharged immediately or placed in a facilitation such as a temporary warehouse

Paying VAT and duties

  • Postponed VAT Accounting – click here to read about this
  • If not, provide us with your deferment account number (DAN) or request the use of ours

If you have all of this information and it’s correct, you’ll be well-placed for your customs clearance documents to be generated, keeping your goods moving.


Are you connected with Claire?

Claire is our Talent Acquisition Specialist so if you’re on the Easter Job Hunt, she’s a great person to connect with on LinkedIn.

Claire is always sharing news on our latest vacancies, top job hunting tips and showcasing what a career at Baxter Freight looks like.

Don’t delay, get connected!

Get to know us better!

Hi – we’re Baxter Freight 🖐️ It’s great to meet you!

Yes we move freight, but take a closer look and you find we’re so much more

From our vibrant office culture to the values we live by – find out what makes us tick.

Egg-cellent - you've found a new job!

Forget about the chocolate eggs this Easter – you’re on an Easter Job Hunt! And we have a cracking one for you to enjoy 🥚

If you’re a uni grad with a passion for sales – we have the opportunity for you.

Check out our Graduate Account Manager vacancy and apply today!

Egg-cellent - you've found a new job!

Forget about the chocolate eggs this Easter – you’re on an Easter Job Hunt! And we have a cracking one for you to enjoy 🥚

If you’re an experienced sales professional looking to develop long-term relationships with your clients – we have the opportunity for you.

Check out our Account Manager vacancy and apply today!

Established reputation

Our levels of experience and reputation have enabled us to innovate quickly within the industry.

Baxter Freight has been operating and excelling in the UK and Europe for over a decade now. Our leadership has been leading the way in the logistics industry for a lot longer.

We have led the way as the UK went through Brexit and established ourselves as experts in working in Europe. 

Vehicle Types:

Vans: Short wheel-based, Long wheel-based, Extra- long wheel based

Luton vans: Curtainsider, Box, Tail lift, Flatbed

7.5 Tonnes – 18 Tonnes: Curtainsider, Flatbed Box, Rigids, Tail lift, HIAB, Moffett

Artics (44 Tonnes): Box, Tail lift, Flatbed, HIAB, Moffett, Curtainsider

Rigids: Tail lift, Flatbed, HIAB, Moffett

Specialised Vehicles/Trailers: Sliding Roof, Low Loader, Stepframe, Double Decker, Mega, Beavertail, Extendable Flatbed, Super mega Flatbed, Wafer Deck, Container Self-loading, Skeleton, Racked / Open floor trailer, Tanker, Silo, Swap Body, Jumbo (Wagon & Drag), Walking floor, Coil well, Stanchion, Hanging Garment, Frigo

We have access to an extensive network that offers a wide range of vehicle types. If you need something in particular, please do not hesitate to contact us.