What is customs clearance?

International Moving

Feb 08, 2026

This article was created with AI assistance and reviewed by our editorial team to ensure accuracy and clarity.

What is Customs Clearance?

Customs clearance is the process through which goods, including personal belongings and commercial consignments, must pass when entering or leaving a customs territory. For movements to and from the UK, this involves satisfying His Majesty's Revenue and Customs (HMRC) and other government agencies that the goods comply with all applicable import and export laws, regulations, duties, and taxes. This essential step ensures the lawful movement of items across international borders.

The Purpose of Customs Clearance

The primary purpose of customs clearance is to control the flow of goods, maintain national security, protect public health and safety, and collect revenue. It allows authorities to verify the nature, quantity, and value of items being moved, ensuring that no prohibited or restricted goods enter or leave the country without proper authorisation. It also ensures that the correct duties and taxes are applied where applicable, helping to fund public services.

Key Steps in the Customs Clearance Process

The customs clearance process involves several stages, whether goods are arriving into the UK or departing from it:

Declaration Submission: A formal declaration is lodged with the customs authority, detailing the goods, their origin, value, and intended use.
Documentation Review: Customs officials examine all submitted documents to ensure accuracy and compliance with regulations.
Duty and Tax Assessment: Based on the goods' classification and value, any applicable import duties, VAT, or other charges are calculated.
Payment of Charges: These assessed duties and taxes must be paid before the goods can be released.
Inspection (if required): Goods may be subject to physical inspection to verify the declaration's contents. This can involve anything from a quick visual check to a thorough examination.
Release: Once all requirements are met, and any payments made, customs grants clearance, allowing the goods to proceed to their destination.

Essential Documentation for Moving Goods

Accurate and comprehensive documentation is the cornerstone of a smooth customs clearance process. Key documents typically include:

Packing List or Inventory: A precise, itemised list of all goods being moved. This requires a detailed packing list to prevent discrepancies and delays.
Customs Declaration Form: A specific form (e.g., C3 for personal effects in the UK) that formally declares the goods to customs.
Proof of Residence/Emigration: Documents like tenancy agreements, property deeds, or utility bills confirming residency status or an international move.
Passport/Photo ID: Identification for the consignor/consignee.
Proof of Value: Receipts, invoices, or valuations for specific items, especially new purchases or high-value goods.
Bill of Lading or Air Waybill: The transport document issued by the carrier.
EORI Number (Economic Operator Registration and Identification): Required for businesses importing or exporting goods. Private individuals moving personal effects do not typically need one.

Any discrepancies or missing information in these documents can lead to significant delays and potentially storage charges.

Understanding Duties and Taxes

When moving goods internationally, particularly into the UK, duties and taxes often apply. These commonly include:

Import Duty: A tax levied on goods imported into a country, typically a percentage of their value.
Value Added Tax (VAT): A consumption tax applied to most goods and services. For imports, VAT is usually calculated on the combined value of the goods, import duty, and transport costs.

For individuals moving their primary residence to the UK, it is often possible to claim "Transferred Residence" (ToR) relief. This relief exempts personal belongings from import duty and VAT, provided specific criteria are met, such as having owned and used the goods for at least six months and having lived outside the UK for at least 12 months. Applying for ToR relief requires careful completion of an online application and strict adherence to HMRC guidelines.

Prohibited and Restricted Items

Certain items are either completely forbidden or subject to strict controls when crossing international borders. These include:

Prohibited Items: Goods that are never allowed, such as illegal drugs, firearms (without specific licenses), offensive weapons, indecent or obscene material, and counterfeit goods.
Restricted Items: Goods that can only be imported or exported under specific conditions, requiring licences, permits, or specific declarations. Examples include certain plants and plant products, animals, some foodstuffs, medicines, and high-value antiques. When dealing with prohibited or restricted items, it is vital to know the rules to avoid confiscation, fines, or even legal action.

The Role of Your Removals Professional

For international moves, engaging an experienced removals professional is highly advisable. They possess expertise in navigating complex customs regulations and often work with customs brokers directly. A reputable removals company will:

Advise on the necessary documentation for your specific move.
Assist with the completion of customs forms.
Clarify applicable duties, taxes, and potential reliefs like Transferred Residence.
Help identify prohibited or restricted items within your consignment.
Coordinate the customs clearance process on your behalf, reducing the administrative burden.

Their involvement helps ensure compliance, minimises delays, and provides peace of mind that personal belongings or commercial goods will clear customs efficiently.