UK Customs Clearance Cost 2026 – Complete Price Guide

What does UK customs clearance cost? What makes up the price?

The question "how much does customs clearance cost" is one of the most frequently asked by Polish exporters and importers trading with the UK. The answer is not straightforward, because the total cost of customs clearance consists of two distinct categories:

1. Public-law charges — duty, VAT, excise duty. These amounts go to the government (UK or Polish) and depend on the goods value, their tariff classification, and country of origin.
2. Customs broker service fee — remuneration for preparing and submitting the customs declaration, representation before the authority. This is a fixed amount independent of the goods value.

Many people confuse these two elements or do not realise that duty and VAT are paid by the importer — not by the customs broker. The customs broker is an intermediary who submits documents on your behalf — their service is a separate cost.

Below we break down each of these elements and provide specific figures applicable in 2026.

Public-law charges — duty, VAT, excise duty

Customs duty — tariff rates by HS code

Duty is a percentage charge calculated on the customs value of the goods (purchase price + transport costs + insurance to the border). The duty rate depends on the HS code (tariff code) assigned to your goods.

The most commonly encountered duty rates on goods from the UK:

VAT — 20% (UK) or 23% (Poland)

Import VAT is usually the single largest cost item. On import into Poland, the standard VAT rate is 23% (or 8%/5% for selected categories, e.g. food, books). The base for calculating VAT is the customs value plus duty.

On import into the UK, VAT at 20% (standard rate) applies. Companies registered for VAT in the UK can reclaim import VAT.

Formula: VAT = (customs value + duty) × VAT rate

Example: goods with a customs value of £2,000, duty 4.7% (£94). VAT = (£2,000 + £94) × 23% = £481.62.

Excise duty — alcohol, tobacco, fuel, cars

Excise duty only applies to selected product categories:

• Alcohol — rates depend on type and strength: beer, wine, spirits each have different rates.
• Tobacco — cigarettes: flat-rate charge plus percentage of retail price.
• Fuel — petrol, diesel, LPG — flat rates per litre/kg.
• Passenger cars — 3.1% (engines up to 2,000 cc) or 18.6% (above 2,000 cc). Electric vehicles are exempt from excise duty.

Most commercial goods (electronics, furniture, clothing, parts) are not subject to excise duty. If you are importing ordinary goods — this cost does not apply to you.

Customs broker service fees — Easy Clearance 2026 price list

The customs broker service is a fixed fee for preparing and submitting the customs declaration. It does not depend on the goods value — you pay for the work of a specialist who classifies the goods, completes the documents, and represents you before the customs authority.

Below is the current Easy Clearance price list for 2026:

Prices are per single declaration. For shipments with multiple tariff lines or urgent clearance (e.g. weekend) the price may be higher. The driver can be on the road — that is our speed standard.

Example 1: Importing a pallet of electronics from the UK to Poland

Let's see exactly what you would pay in a specific scenario:

In this case, electronics benefit from a 0% duty rate, so the largest cost is the 23% VAT. Companies registered for VAT can reclaim that VAT — meaning the effective clearance cost is only from £45 to £150 for the broker service.

Example 2: Exporting furniture from Poland to the UK

Export is the reverse direction — here the public-law charges on the Polish side are 0% (exports are exempt from VAT and duty). Costs arise on the UK side.

On the UK side, the recipient will pay import duty (wooden furniture: 0–2.7%) plus UK VAT at 20%. If you also handle the UK import clearance — the total broker service cost is from £90 to £270 (export + UK import, indicative).

The export declaration gives your UK recipient confirmation of export, enabling correct import clearance. This matters — without an export clearance the recipient may have problems with their UK import declaration.

Example 3: T1 Transit through the UK

The T1 procedure covers goods that travel through the UK in transit (e.g. from Ireland to the EU, or from the EU to Ireland via the UK). The goods are not cleared for import into the UK — they travel "under customs seal".

*A customs security bond is required when the carrier does not hold their own comprehensive guarantee. The bond amount depends on the goods value and potential duty liabilities. Companies with their own guarantee pay only from £200 to £500 for the T1 declaration + GMR (from £15 to £30). *Example quote — actual cost depends on shipment parameters.

What affects the cost of customs clearance?

Two identical shipments can cost very different amounts to clear. Here are the main factors:

Goods value

The higher the customs value, the more you pay in duty and VAT (as these are percentages). The broker service fee remains within fixed ranges — from £45 to £150 for an import clearance, regardless of whether the goods are worth £500 or £50,000.

Number of tariff lines

If one shipment contains 15 different products with different HS codes, the clearance is more labour-intensive. Each line requires separate tariff classification. With more than 3–5 lines the service price may be higher.

Clearance mode (standard vs urgent)

Standard clearance takes 1–2 working days. If you need same-day or weekend clearance — an urgent supplement may apply. At Easy Clearance, the driver can be on the road under the standard service.

Origin certificates and preferences

If your goods qualify for a preferential duty rate (e.g. 0% duty under TCA), you need to document this. Preparing an origin declaration requires additional verification.

Declaration type

Different procedures have different prices. ENS (from £25 to £50) is a simpler declaration than a full import clearance (from £45 to £150), and the T1 procedure with a guarantee (from £250 + deposit) is the most expensive due to the customs security bond.

Hidden costs nobody mentions

Beyond duty, VAT, and the broker service fee, additional costs can arise during clearance that many importers do not account for:

Demurrage and detention

If goods are waiting for clearance at a port or terminal, the operator charges storage fees. At Dover or Felixstowe this can be from £50 to £200 per day per container. Fast customs clearance is not just convenient — it is real money.

Storage in a customs warehouse

If goods end up in a customs warehouse (e.g. when clearance is suspended), storage fees are typically from £5 to £20 per pallet per day.

Declaration amendments

A misclassification, undervalued goods, missing document — customs can suspend clearance and demand a correction. Every amendment costs additional time (and potentially a penalty). A professional customs broker minimises this risk.

Exchange rate

Duty and VAT on import into Poland are calculated in PLN, but the invoice is in GBP. The conversion rate used is the customs exchange rate (set by the National Bank of Poland on the last working day before the month preceding the declaration). An unfavourable rate can add a few per cent to the cost.

Sanitary, veterinary, and phytosanitary inspections

Food, products of animal origin, plants — these require additional checks (SPS). Inspection fees range from £50 to £300 depending on the goods type, plus waiting time for the inspection.

How to save on customs clearance costs

There are legal ways to reduce customs clearance costs. Here are the most important ones:

Use TCA preferences (0% duty)

The UK–EU Trade and Cooperation Agreement (TCA) allows 0% duty on goods with documented UK or EU origin. Condition: the supplier must declare origin on the invoice (Statement on Origin) or provide an EUR.1 certificate.

No origin declaration = full duty rates. This is the most common reason why companies pay duty when they do not have to. Ask your supplier for an origin declaration — it costs nothing and can save a few to several per cent of the goods value.

Correct tariff classification

One product can have several potential HS codes, and the difference in duty rate can be significant. Professional HS code classification can reduce duty from 12% to 0%. This is not tax avoidance — it is the correct application of the rules.

Work with a single customs broker

A regular client gets better rates, faster service, and fewer errors. A customs broker familiar with your goods and procedures does not have to re-verify the classification from scratch each time. At Easy Clearance we offer discounts for regular clients — see our price list.

Plan shipment dates

Avoid Friday afternoons and weekends — this is when ports are busiest and the risk of delays (and demurrage) is highest. Shipping Monday–Wednesday gives time for clearance without stress.

Prepare documents before despatch

The most common cause of delays in customs clearance is missing documents: an invoice without an HS number, missing weight information, incorrect address. Check everything before the goods are sent — the customs broker will not begin work until they have the complete set.

Frequently asked questions (FAQ)

How much does UK customs clearance cost in 2026?

The customs broker service costs from £15 (GMR) to £500 (T1 transit). The T1 procedure covers two customs agencies (opening in UK and closing in EU destination country) — cost from £200 to £500 depending on destination. Standard import clearance is from £45 to £150, export from £45 to £120. Ranges are indicative — exact pricing after documents are submitted. On top of this add public-law charges: duty (0–12%) and VAT (23% PL / 20% UK).

Do I have to use a customs broker?

No — you can submit the customs declaration yourself in the AIS system (import into Poland) or CDS (UK import). However, this requires an EORI number, knowledge of tariff codes and procedures. Most businesses and private individuals use a customs broker because the cost of errors (penalties, delays) is higher than the from £45 to £150 service fee.

Who pays duty — sender or recipient?

Duty and VAT are paid by the importer — i.e. the recipient of the goods in the destination country. On import into Poland — the Polish recipient. On import into the UK — the British recipient. Parties may agree otherwise (Incoterms terms), but customs liability rests with the importer.

How long does customs clearance take?

Standard customs clearance takes 1–2 hours from the moment the complete set of documents is received. At Easy Clearance, the driver can be on the road. Time extends if customs orders a physical inspection (random or targeted) — then 1–3 days.

Is export subject to duty and VAT?

No. Exports from Poland (and from the UK) are exempt from duty and VAT. Customs charges arise on the import side — in the destination country. The cost of export is solely the customs broker service (from £45 to £120).

What is a customs security bond and how much does it cost?

A customs security bond (guarantee) is a form of deposit held against potential customs duties in T1 transit. If you do not hold your own comprehensive guarantee, a customs broker can provide theirs — the deposit cost depends on the goods value and potential duties (individually quoted).

Can I reclaim import VAT?

Yes — if you are a VAT-registered business and import goods for business purposes, you can reclaim import VAT on your VAT return. This means you effectively pay only duty and the customs broker service fee.

How do I check the duty rate for my goods?

You can check the duty rate in the UK Trade Tariff (for import into the UK) or in the Polish customs tariff ISZTAR4 (for import into Poland). You need the HS/CN code for the goods.

Note on current official requirements

Duty rates, VAT rates, and service pricing are subject to change. Always check current regulations in official sources. Information in this article reflects the position as of April 2026.

Official sources

• UK Trade Tariff — HMRC, 2026
• ISZTAR4: Polish Customs Tariff — Ministry of Finance, 2026
• TCA: EU-UK Trade and Cooperation Agreement — European Commission, 2026
• GOV.UK: Zero-rate VAT on exports — HMRC, 2026