You have done it. The goods have been shipped or airfreighted and they have arrived at the airport or sea port. Your customer is now only a matter of days away from getting their hands on your great product.


It is now time to make formal customs declaration to the relevant importing authority. At this point they will want to look at paperwork and might even want to look at the product to make sure it is what it says on all shipping documents.

At this point they will review commodity codes and set a level of duty and taxes if applicable. Once this is paid and border force or customs are happy with the freight, they will release this and consider the goods eligible to enter in free circulation.

Your INCO term will determine who is responsible for the customs clearance at destination.

The exact responsibilities will depend on what was agreed in the contract and what trade term you agreed to operate under (see earlier article on Incoterms here – INSERT LINK)


All consignments will be subject to duty, with some having reduced or zero value rates depending on the product itself and where the product originates from. The rate of duty is set by the commodity code.


The rate of GST and VAT is set by the treasury of the destination county. This rate, like the rate for duty is non-negotiable.


The consignment is now set for delivery to your customer.


Are you ready to become a successful exporter? Still need some advice or guidance? Get in touch with our friendly, knowledgeable team by calling 01952 270699 or email