Guides / UK import documents checklist · Updated 19 October 2026

UK import documents checklist: what you need before you declare

If you are preparing to make an import declaration UK side for the first time, the real question is not how to make an import declaration in CDS itself, but what you need to have assembled before you, or your agent, even open that screen. Our export-side checklist already covers shipping goods from Poland to the UK; this one runs the same exercise in reverse, for goods entering Great Britain from anywhere outside the UK.

Who this checklist is for

GOV.UK's step-by-step guidance on importing goods applies to permanent imports into England, Wales or Scotland from outside the UK, or into Northern Ireland from outside the UK and EU. It does not cover post, personal baggage, temporary admission, returned goods or house moves, which each have their own guidance. If your situation is one of those, check the matching GOV.UK page before working through this list.

The core document set

• EORI number starting with GB. GOV.UK states you need "an Economic Operators Registration and Identification number (EORI number) that starts with GB" to bring goods into England, Wales or Scotland. Without one, an import declaration cannot be lodged or accepted, so apply well before your first shipment rather than when goods are already in transit.
• Commercial invoice. The seller's invoice is the document customs relies on most for the goods' description and declared value. Our separate guide on commercial invoice requirements covers what it must contain.
• Packing list. Package count, weights and dimensions, matching the invoice line for line, so a specific item can be located without unloading the whole consignment.
• Commodity code. GOV.UK says to "use the Trade Tariff tool to look up a commodity code," and that the code determines "the rate of Customs Duty and import VAT" as well as whether a licence is needed. Only the first six digits are shared worldwide; the remaining digits are UK-specific. Our Trade Tariff lookup guide walks through the tool itself.
• Declared customs value. GOV.UK requires a value on import that determines the duty and VAT due; its valuation methods guidance sets out how to work this out when the invoice price alone is not the full customs value.
• Origin evidence, if you plan to claim preference. If you want a reduced or nil rate of duty under a trade agreement such as the UK–EU Trade and Cooperation Agreement, GOV.UK accepts an origin declaration made on a commercial document, an EUR1 or EUR-MED movement certificate, or importer's knowledge, depending on the agreement and the goods. An origin declaration must be presented to HMRC within two years of import, and it always needs your EORI number on it. Approved exporter status only matters above a value threshold on some agreements; below it, an origin declaration can be made for a consignment of any value.
• Any licences or certificates the goods need. GOV.UK lists specific regimes for animals, plants, food, medicines, controlled drugs, waste, F-gas, chemicals, nuclear material and weapons; check whether your goods fall into one of these before the shipment leaves.

Deciding who declares

GOV.UK notes that "most businesses that import goods use a transporter or customs agent" rather than declaring themselves. You can appoint someone under direct or indirect representation, or make the declaration yourself if you have access to the Customs Declaration Service. Either way, whoever declares needs every document above, not just the invoice.

The goods movement reference, where it applies

If the goods travel by accompanied road freight through a location using the Goods Vehicle Movement Service, a goods movement reference (GMR) is also needed before the vehicle reaches the crossing. GOV.UK states you must "enter a reference for all goods contained in a vehicle, trailer or container," and that a GMR is required even for moving an empty trailer. The GMR itself is built from other references you should already have in hand by this point: a vehicle, trailer or container number, the import MRN once the declaration is accepted into CDS, and, for a Common Transit Convention movement, the MRN generated by NCTS. GOV.UK is explicit that you must not include the import declaration's own reference inside the goods movement reference; the two stay separate. Personal goods and commercial goods carried in your own baggage do not need a GMR. Our guide on creating a GMR step by step covers the service itself in more detail.

After the goods arrive

Clearance is not the end of the paperwork. GOV.UK expects VAT-registered importers to claim back import VAT using their Import VAT Certificate (C79), and to keep commercial invoices and customs paperwork for their records; controlled goods such as firearms need their ownership paperwork kept too. If a declaration later turns out to be wrong, GOV.UK's guidance on refunds, waivers and underpayments sets out how to correct it either way.

A working checklist

• GB EORI number applied for and confirmed
• Commercial invoice and packing list, matching line for line
• Commodity code checked in the Trade Tariff tool for every line
• Customs value worked out, not just copied from the invoice total
• Origin evidence prepared, only if you can support a preference claim
• Any product-specific licence or certificate obtained in advance
• Declarant decided: yourself under CDS, or an agent under direct or indirect representation
• GMR created before the vehicle reaches a GVMS crossing, if the route needs one
• Import VAT Certificate (C79) and paperwork retained after clearance

Easy Clearance, a UK–EU customs clearance agency handling import and export declarations, T1/T2 transit and UK–Poland removals, has published its own complete walkthrough of the document checklist for importing into the UK, on plutos.org.uk, run by the same team.

Related guides

• Shipping goods from Germany to the UK: customs step by step

• DUCR number explained: meaning, format and where it is used

• How remote customs clearance works for UK–EU shipments

Sources

• Import goods into the UK: step by step (GOV.UK)
• Get an EORI number (GOV.UK)
• Finding commodity codes for imports or exports (GOV.UK)
• Get proof of origin for your goods (GOV.UK)
• Get a goods movement reference (GOV.UK)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.