Customs declarations can be difficult and time consuming to complete. Businesses can make their own custom's declarations; however, this is complex and requires specialist skills and software. 

Most businesses use a specialist such as a customs agent, broker, freight forwarder or fast parcel operator to submit import and export customs declarations on their behalf. HMRC publishes a regularly updated list of customs agents and fast parcel operators who may be able to help.

The list is known as the register of customs agents and fast parcel operators and has recently been updated. It should be noted that businesses on these lists are not vetted, approved or recommended by HMRC and proper due diligence should be used. 

HMRC’s guidance is clear that if your goods do not have the right paperwork, or if information is incorrect or missing, your goods may be seized, and you may face delays and have to pay extra charges. 

If you are moving goods between Great Britain and Northern Ireland, the free Trader Support Service can also help guide you through the necessary processes. This service can also help businesses who import goods into Northern Ireland from the rest of the world. The use of this service is optional. 

HMRC has a useful online tool to help UK business owners check how to import or export goods. This online tool can be used by businesses, the self-employed and agents acting on behalf of a business.

Using the online tool you can obtain information on:

• the commodity codes (reference numbers) you need to classify goods for import and export declarations;
• paying the right VAT and duties for your goods;
• which licences and certificates you will need for your goods; and
• how to move goods into a specific country.

There are many special procedures to be aware of when importing or exporting goods to / from the UK. Following the end of the Brexit transition period, the process for importing / exporting goods to / from the EU effectively mirrors the process for all other international destinations. There are different rules if you are moving goods in or out of Northern Ireland under what is known as the Windsor framework.

The online check can be a useful tool for smaller businesses and the self-employed to familiarise themselves with the necessary requirements and work accordingly. Businesses can make customs declarations themselves or hire a third party such as a courier, freight forwarder or customs agent to do the paperwork.