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Procedures Hub

UK customs procedures — a guide to all the formalities

A compendium of UK customs procedures in force since Brexit. From T1 Transit through ENS and GMR to Regime 42, PVA, ATA Carnet and CDS. Each procedure has its own article covering costs, deadlines and practical guidance — written with Polish exporters, importers and logistics businesses in mind.

Transit (T1)

from £250 to £350

+ transit guarantee

ENS / S&S GB

from £25 to £50

min. 2h before arrival

GMR (GVMS)

from £15 to £30

links lorry declarations

Indicative ranges — exact pricing after document submission.

Procedure guides

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T1 Transit UK — when required, what it costs

Full guide to the NCTS community transit procedure. LRN, MRN, discharge, guarantees. Cost from £250 to £350.

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T1 Transit UK→PL — service in 4h

We issue T1 transit in 4h (standard) or 2h (express). From £75. Full NCTS handling + transit guarantee + MRN monitoring.

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ENS Declaration UK — what it is

Safety & Security GB mandatory from 31 Jan 2025. Deadlines, penalties, liability. Cost from £25 to £50.

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Regime 42 — Procedure 42, zero VAT

How to avoid import VAT when reselling to another EU country. Conditions, documents, risks. Cost from £80 to £200.

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Postponed VAT Accounting (PVA) UK

How to defer import VAT in the UK and improve cash flow. Rules, C79 certificate, VAT return accounting.

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ATA Carnet UK — trade fairs, exhibitions, equipment

Customs passport for temporary imports. When it pays off, limits, green/yellow/white cover pages. Cost £250 + deposit.

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CDS — Customs Declaration Service UK

HMRC's new customs declaration system, successor to CHIEF. Data element structure, differences, how to integrate.

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UK customs clearance — CDS service from £35

We lodge a CDS declaration in 30 min. Import + export + CFSP + IPR + Regime 42. Express 2h SLA. Volume discount from 50 declarations/month.

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Not sure which procedure applies to your cargo?

Tell us about the cargo in 2 minutes — we will identify the correct procedure (T1, ENS, Regime 42, PVA) and prepare the documents. The driver can go.

FAQ — UK customs procedures

When is T1 Transit required?expand_more

T1 Transit is required when you are moving non-Union goods through the EU or UK without paying duty and VAT at each country of transit — e.g. goods from China to Poland via a UK port, or UK goods without Union status travelling through Germany. Cost: from £250 to £350 + transit guarantee.

What is a GMR and when do I need one?expand_more

GMR (Goods Movement Reference) is the number that links all customs declarations for one lorry in the GVMS system. Required when entering the UK through GVMS ports (Dover, Eurotunnel, Holyhead). Cost: from £15 to £30.

What is Regime 42 and who can use it?expand_more

Regime 42 (Customs Procedure 42) is an import clearance with zero VAT for goods destined for onward intra-Community supply. Requires an active EU VAT number in the country of import and the buyer's EU VAT number in another EU member state. Cost: from £80 to £200.

What is PVA (Postponed VAT Accounting)?expand_more

PVA allows a UK importer to account for import VAT on their VAT return instead of paying it at the border. It improves cash flow. Available to all UK VAT-registered businesses without a separate registration. Applied automatically in the import declaration.

When is an ATA Carnet worth using?expand_more

An ATA Carnet is useful for the temporary importation of goods for trade fairs, exhibitions, professional equipment (film, music), and trade samples. It replaces customs clearances and guarantees. Cost: £250 + deposit (typically 40% of goods value).