Customs brokerage and freight forwarding services.

Import clearance

The firm files import declarations through the Customs Declaration Service on behalf of UK businesses moving goods into Great Britain and Northern Ireland. Declarations are submitted under the importer’s own EORI by direct representation, or under the firm’s deferment account by indirect representation where requested in writing.

Inventory-linked entries are filed at all CCS-UK and Destin8 community ports. Pre-lodged declarations are accepted for ferry and Channel Tunnel routings under Goods Vehicle Movement Service requirements. Procedure codes covering free circulation, inward processing, customs warehousing, returned goods, and end-use are routinely handled.

Documents required

• Commercial invoice with full description and Incoterms 2020 reference
• Packing list and gross / net weights
• Transport document (Bill of Lading, AWB, CMR, or T-document)
• Statement on Origin or supplier’s declaration where preferential origin is claimed
• Any licences applicable to the commodity (DEFRA, BIS, MHRA, &c.)

Standard turnaround for an entry with complete documents received before 14:00 is the same working day. Inventory-linked entries at Felixstowe are typically released within 90 minutes of physical arrival, subject to HMRC route allocation.

Export clearance

Export declarations are filed pre-lodged or arrived as the routing requires. The firm reconciles exit confirmation messages against client records to evidence the proof of export needed to zero-rate VAT under HMRC Notice 703.

Where exports move under transit, the firm issues a Transit Accompanying Document at the office of departure and discharges the movement at the office of destination through the New Computerised Transit System.

Included

• Declaration submission and routing
• Generation and despatch of EAD / TAD
• Exit confirmation tracking and reconciliation
• Statement on Origin preparation where applicable

Transit (T1 / T2)

The firm holds an authorisation as Consignor and Consignee at its Felixstowe premises and operates a comprehensive guarantee covering Common Transit and Union Transit movements. T1 documents are issued for non-Union goods and T2 documents for Union goods returning to the Union customs territory.

Where a transit ends in default, the firm prepares the alternative proofs of arrival required under Article 51 of the Convention on a Common Transit Procedure. Inquiry procedures are handled on the client’s behalf with the relevant office of departure.

Duty deferment

Use of the firm’s Deferment Approval Number is available to clients with a regular volume of declarations. Statements of duty and VAT charges are issued on the date HMRC posts them, and Direct Debit collection occurs on the 15th of the following month, or the next working day if that date falls on a weekend or bank holiday.

Itemised reconciliations are produced monthly. A line-by-line breakdown of each entry against the deferment statement is provided, with copies of C79 certificates filed for VAT recovery purposes.

Notes

• Deferment is operated under indirect representation: the firm is jointly and severally liable for the duty incurred. A standing authority is required.
• The firm’s deferment limit is reviewed quarterly. Clients with substantial monthly liabilities may be asked to provide their own deferment under direct representation.

AEO & compliance

The firm assists businesses preparing applications for AEO-C (Customs Simplifications) and AEO-F (Customs Simplifications and Security & Safety) status. The work covers self-assessment questionnaire completion, gap analysis, internal procedure drafting, and attendance at the HMRC site visit.

For existing AEO holders, the firm conducts internal audits against the AEO criteria and prepares the documentation required for re-assessment. Compliance visits from HMRC’s Large Business directorate are routinely attended on the client’s behalf.

Classification & valuation

Commodity code review is undertaken against the UK Global Tariff and, where relevant, the EU Combined Nomenclature. The firm prepares applications for Binding Tariff Information where a ruling is sought, and maintains a register of rulings issued to client groups.

Valuation files are prepared under Method 1 (transaction value) by default. Where related-party transactions, royalties, assists, or proceeds of subsequent resale affect the customs value, supplementary files are constructed under Methods 2 through 6 in line with the Taxation (Cross-border Trade) Act 2018 and HMRC’s published guidance.

Typical outputs

• Classification opinion with supporting reasoning
• BTI application drafted for client submission
• Valuation method memorandum and supporting workings
• Audit-ready file retained for the statutory four-year period