What the firm does
Six principal servicesImport clearance
CDS declarations across all procedure codes, inventory-linked at Felixstowe, Tilbury, Southampton, London Gateway and Dover.
Read moreExport clearance
Pre-lodged and arrived export declarations, EAD generation, exit confirmation reconciled for VAT zero-rating.
Read moreTransit (T1 / T2)
Issue and discharge of NCTS movements under the firm’s comprehensive guarantee. Authorised Consignor at Felixstowe.
Read moreDuty deferment
Use of the firm’s deferment account on behalf of clients, with itemised monthly statements and reconciliation to C79.
Read moreAEO & compliance
AEO-C and AEO-F applications, gap analysis, internal audits, and preparation for HMRC compliance visits.
Read moreClassification & valuation
Commodity code review, BTI applications, and Method 1–6 valuation files prepared to HMRC standards.
Read morePost-Brexit customs: the position today
Updated Q2 2026CDS replaces CHIEF
HMRC completed the migration from CHIEF to the Customs Declaration Service in March 2024. All import and export declarations are now filed on CDS. Rejections are commonly caused by inconsistent valuation method codes or missing additional procedure codes. The firm files exclusively through CDS via accredited software.
Rules of origin under the TCA
Zero-tariff trade between the UK and EU under the Trade and Cooperation Agreement is conditional on goods meeting the agreed origin rules. A Statement on Origin or Importer’s Knowledge must be held and produced on request. The firm reviews bills of materials against the relevant product-specific rule.
Border Target Operating Model
The Border Target Operating Model introduced staged controls on SPS goods entering Great Britain from the EU through 2024. Documentary, identity and physical checks now apply at Border Control Posts including Sevington and Holyhead. Importers should pre-notify on IPAFFS and consign through approved routings.
Trade routes and origins covered
Indicative routingsThe firm has handled clearances on the following trade routes. Where a particular origin or destination is not listed, please contact the relevant office for an assessment.
Europe (post-TCA)
- RotterdamNL
- AntwerpBE
- HamburgDE
- Le HavreFR
- Calais & CoquellesFR
- BilbaoES
- Genoa & LivornoIT
- GdanskPL
Far East
- ShanghaiCN
- NingboCN
- ShenzhenCN
- Hong KongHK
- BusanKR
- YokohamaJP
- SingaporeSG
- Ho Chi Minh CityVN
Indian Subcontinent
- MundraIN
- Nhava ShevaIN
- ChennaiIN
- KolkataIN
- KarachiPK
- ColomboLK
- ChittagongBD
- Dhaka (air)BD
Americas & Rest of World
- New York / NewarkUS
- Los Angeles / LBUS
- SavannahUS
- MontrealCA
- SantosBR
- Jebel AliAE
- DurbanZA
- SydneyAU
Why importers and exporters appoint Halford & Marsh
In briefA named broker on every file
Each client account is held by a named broker who carries the file from first declaration through to closure. Staff turnover is low. Twelve brokers have been with the firm for more than ten years.
Direct and indirect representation
Where a client has its own deferment account, the firm acts as direct representative. Where the firm’s account is used, indirect representation is offered under a standing authority.
Same-day clearance, standard
Documents received before 14:00 are filed the same working day. Inventory-linked entries at Felixstowe are typically released within 90 minutes of physical arrival, subject to HMRC route.
Held to HMRC standards
AEO-F authorised since 2010. Files are prepared and retained to the four-year statutory standard. Internal audits are conducted twice yearly against the AEO criteria.
Plain invoicing
Fees are charged per entry, with a published schedule. Disbursements (duty, VAT, port charges) are itemised and supported by the corresponding HMRC and port documents.
BIFA Standard Trading Conditions
All work is undertaken under the BIFA Standard Trading Conditions 2021. The firm carries professional indemnity cover of £10m and freight liability cover under SLI policy.
From clients of the firm
References on request“Halford & Marsh have handled our entries at Felixstowe for fourteen years. After the move to CDS we did not have a single rejection in the first quarter. That tells you what you need to know.”D. Hartwell, Finance Director · Suffolk-based importer of garden machinery
“We moved to the firm in 2021 after a poor experience with a larger forwarder. Every shipment is handled by the same broker. Invoices are itemised and reconcile to the C79 without exception.”S. Patel, Operations Manager · Manchester-based textile importer
“The firm conducted our AEO-F gap analysis and was present at the HMRC site visit. We were granted authorisation at first application.”M. Coleman, Group Compliance Officer · Kent-based exporter
“A small thing, but the duty deferment statements arrive itemised by entry rather than as a single figure. It has saved our finance team about a day a month in reconciliation.”J. Burrows, FD · Midlands-based industrial supplies group
Recent notices
For information of clients| Date | Notice | Reference |
|---|---|---|
| 11 May 2026 | Felixstowe Berths 8–9 closed for crane works, 14–16 May. Diversions to Tilbury for sailings on Maersk Sealand service. | N/2026/041 |
| 28 Apr 2026 | HMRC publishes revised Method 4 valuation guidance for related-party transactions. Existing files under review. | N/2026/038 |
| 02 Apr 2026 | BTOM physical-check rates increased for Category 2 SPS goods from EU origins. Pre-notify on IPAFFS at least 4 hours before arrival. | N/2026/031 |
| 17 Mar 2026 | Duty deferment statements for March issued by close of business 14 April. Direct Debit recipients require no action. | N/2026/024 |
Open an enquiry with the operations desk.
A named broker will respond within the working day. Same-day clearance available where documents are in order.