Straightforward answers to common UK customs questions
Whether you're importing, exporting or moving goods through the UK, our guides explain common customs documents and requirements in plain English.
What is an import declaration?
An import declaration is used to tell UK Customs what goods are being brought into the UK.
The declaration provides details about the goods, including who they are being exported from and who they are being delivered to, their value and weight, and the relevant commodity code.
The information provided is used by Customs to determine whether any import VAT, customs duty or other charges are due.
At J&C Clearance Services, we can prepare and submit import declarations on your behalf, helping to ensure the correct information is provided and your goods can clear UK Customs efficiently.
What is an EAD?
An EAD (Export Accompanying Document) is a document produced when goods are being exported from the UK.
It contains important information about the export declaration, including details of the exporter and destination, the goods being exported, their value, weight and commodity codes.
The EAD includes a Movement Reference Number (MRN), which is used to identify the export declaration and allows the movement of the goods to be tracked through the customs process.
The EAD should normally travel with the goods so that the relevant customs information is available when required.
At J&C Clearance Services, we can prepare and submit your export declaration and provide the EAD for your goods.
What is a T1 Transit?
A T1 transit document is used to move goods under customs control from one location to another without paying import duty and VAT before the goods reach their final customs destination.
For example, if you are exporting goods from the UK to the EU, your goods may need a T1 to move from the UK port of arrival into the EU to an inland customs office or other authorised destination where the import customs formalities will be completed.
The T1 provides the customs authorities with details of the goods and the journey, and includes a Movement Reference Number (MRN) which is used to identify and track the transit movement.
A T1 is not the same as an export declaration. The export declaration deals with the goods leaving the UK, while the T1 allows the goods to continue their journey under customs control before the import formalities are completed.
Need a T1 for your export? J&C Clearance Services can prepare the transit document and provide the information needed for the movement.
We can also arrange the discharge of T1 transit movements for imports arriving into the UK, helping to complete the transit procedure once the goods reach their destination.
What is an ENS?
An ENS (Entry Summary Declaration) is a safety and security declaration that provides customs authorities with advance information about goods being transported into a country.
It contains details about the goods, the sender and receiver, and the journey being taken. This information allows customs authorities to assess potential safety and security risks before the goods arrive.
An ENS is separate from an import customs declaration and does not deal with the payment of import duty or VAT.
Need help with an ENS declaration? J&C Clearance Services can help with the relevant safety and security requirements for your movement.
What is an ICS2?
ICS2 (Import Control System 2) is a European Union safety and security system used to collect advance information about goods being transported into or through the EU.
When goods are exported from the UK to the EU, an ENS (Entry Summary Declaration) may need to be submitted through the relevant EU safety and security system before the goods arrive. This allows customs authorities to assess potential risks before the shipment reaches the EU border.
An ICS2 declaration contains information about the goods and their journey, including details of the sender, receiver and carrier.
The carrier's EU EORI number is also required for the relevant declaration. This is an important detail to confirm before the declaration is submitted.
An ICS2/ENS declaration is not the same as an EAD (Export Accompanying Document). The EAD relates to the UK export declaration, whereas the ENS provides safety and security information for the goods entering the EU.
At J&C Clearance Services, we can prepare ICS2/ENS declarations for relevant export movements from the UK to the EU. To help us complete the declaration, please ensure the required shipment details and the carrier's EU EORI number are available.
What is a GMR?
A GMR (Goods Movement Reference) is a unique reference required for many goods vehicle movements using the UK's Goods Vehicle Movement Service (GVMS).
The GMR links together the customs declaration references and other required movement information for a vehicle travelling through a port that uses GVMS. It helps HMRC establish whether the goods have the necessary customs clearance and whether the vehicle can proceed on its journey.
A GMR is generally required for relevant goods vehicle movements through GVMS-enabled ports, including Dover and Eurotunnel. The exact requirements depend on the route and the port being used.
Who is responsible for the GMR?
The haulier or driver is generally responsible for ensuring that a valid GMR is available for the journey. The GMR must be created before the vehicle arrives at the port, and the driver needs to provide it at check-in.
The GMR must contain the relevant references for the goods being carried. If the required information is missing or incorrect, the vehicle may experience delays or be unable to proceed.
Do you need help with a GMR?
J&C Clearance Services can help prepare Goods Movement References for relevant movements, helping hauliers ensure that the necessary customs references are linked to their journey.
Contact us to discuss your requirements.
What is an ELO?
An ELO (Enveloppe Logistique Obligatoire), also known as an Obligatory Logistics Envelope, is a French customs system used for lorries travelling between the UK and France through the Smart Border.
The ELO brings together the relevant customs declaration references for a vehicle's crossing under one barcode. This makes it easier for the ferry or Eurotunnel check-in process to identify the customs formalities associated with the movement.
When is an ELO required?
From 20 April 2026, an ELO is required for vehicles using the UK–France Smart Border, including loaded and empty lorries, whether accompanied or unaccompanied.
The ELO must be created before the crossing, and the driver needs to present its barcode at check-in. Without a valid ELO, the vehicle may be refused boarding or experience delays while the customs formalities are resolved.
Is an ELO the same as a GMR?
No. An ELO is used for the French Smart Border, while a GMR (Goods Movement Reference) is used for the UK's Goods Vehicle Movement Service (GVMS).
For relevant crossings, both references may be needed. The ELO does not replace the GMR or the underlying customs declarations.
Need help with your customs paperwork? J&C Clearance Services can assist with the relevant export declarations and transit documents needed for your movement.
What is a Deferment account?
A Deferment Account is used to pay customs duty and import VAT to HMRC when goods are cleared through customs. Instead of paying the charges individually at the point of clearance, the charges are allocated to the account and collected by HMRC later, usually by direct debit on a monthly basis.
DAN stands for Deferment Account Number. This is the reference used to identify the account when customs declarations are submitted.
Does every importer need a Deferment Account?
No. Whether a Deferment Account is needed depends on the goods being imported and how the customs charges are handled.
For example, some importers use Postponed VAT Accounting (PVA) to account for import VAT on their VAT return instead of paying it at the time of import. Customs duty, where applicable, must still be paid or accounted for separately.
Some goods may also qualify for preferential customs duty rates, depending on their origin and the relevant trade agreement. In some cases, this can mean no customs duty is payable, although import VAT may still apply.
Customs clearance with J&C Clearance Services
When arranging your import declaration, please let us know how you intend to account for any customs duty and import VAT due. This may involve your Deferment Account, Postponed VAT Accounting or another agreed payment method.
We will confirm the necessary details with you before submitting your declaration.
What is an EORI?
An EORI number (Economic Operators Registration and Identification number) is a unique identification number used by customs authorities to identify businesses and individuals involved in importing or exporting goods.
An EORI number is generally required when submitting customs declarations or dealing with customs authorities.
What is the difference between a UK EORI and an EU EORI?
The type of EORI number you need depends on where you are carrying out customs activities.
UK EORI: Businesses moving goods into or out of Great Britain will generally need a GB-prefixed EORI number.
EU EORI: Businesses carrying out relevant customs activities within the European Union may need an EU EORI number issued by an EU member state.
A GB EORI number is not a substitute for an EU EORI number, and an EU EORI number does not replace a GB EORI number where a UK EORI is required.
Do I need an EORI number?
If you import or export goods commercially, you will generally need the appropriate EORI number for your customs activities. The exact requirements depend on your circumstances and the type of movement.
Hauliers may also need an EU EORI number for certain safety and security declarations, including relevant ICS2 filings.
Need help with your customs declarations?
At J&C Clearance Services, we can help you identify the information required for your customs declaration. If you're unsure whether you have the correct EORI number for your movement, contact us before your goods travel.
What is NOVA?
NOVA stands for Notification of Vehicle Arrivals. It is an HMRC system used to notify the UK tax authorities when a vehicle is imported into the UK.
The notification allows HMRC to establish the VAT position for the vehicle and confirm when the necessary requirements have been met.
When is NOVA required?
When a vehicle is permanently imported into Great Britain, HMRC will generally need to be notified through the NOVA process. This applies to many imported vehicles, including cars, vans and other motor vehicles.
HMRC must normally be notified within 14 days of the vehicle arriving in the UK. The requirements can vary depending on where the vehicle comes from and the circumstances of the import.
Is NOVA the same as an import declaration?
No. An import customs declaration deals with the goods entering the UK and the relevant customs duty and import VAT. NOVA is a separate notification process relating specifically to the imported vehicle.
Completing the NOVA process is also an important step before the vehicle can be registered with the DVLA.
Can J&C Clearance Services help with NOVA?
J&C Clearance Services can assist with NOVA notifications for imported vehicles.
If you're importing a vehicle and need help with the customs paperwork or NOVA process, contact us to discuss your requirements.
What is a PBN?
A PBN (Pre-Boarding Notification) is an electronic notification used for goods moving by ferry between Great Britain and Ireland.
It is created through Irish Revenue's Customs RoRo Service and brings together the relevant customs declaration references for the goods being carried on a vehicle.
The PBN generates a unique PBN ID, which is used to identify the notification for the ferry crossing.
When is a PBN required?
A PBN is required for vehicles booked as freight on roll-on/roll-off (RoRo) ferry services between Great Britain and Ireland, subject to the applicable requirements.
This includes vehicles carrying goods in either direction. The relevant customs declarations must be submitted in advance, and their reference numbers included in the PBN.
Only one PBN is required per vehicle, even when the vehicle carries multiple consignments, provided all the relevant declaration references are included.
Who is responsible for creating the PBN?
The haulier is responsible for ensuring that a PBN is created. However, this task can be delegated to another party in the supply chain, such as a customs agent, importer, exporter or logistics company.
The PBN must reach the required status before the vehicle proceeds to ferry check-in. Without a valid PBN, the vehicle may not be allowed to board.
What is an ATA Carnet?
An ATA Carnet is an international customs document, often described as a "passport for goods". It allows certain goods to be taken temporarily to participating countries without paying import duty and taxes, provided the conditions of the Carnet are followed.
ATA stands for Admission Temporaire / Temporary Admission.
What is an ATA Carnet used for?
ATA Carnets are commonly used when goods need to travel abroad temporarily, for example:
- Exhibition and trade fair equipment — items taken to exhibitions, events or trade shows.
- Professional equipment — tools, cameras and other equipment needed for work abroad.
- Commercial samples — products taken abroad to demonstrate to potential customers.
How does an ATA Carnet work?
The Carnet lists the goods being transported and acts as a customs document for the temporary export, import and subsequent return of those goods.
The goods must normally be re-exported from the destination country within the permitted period and returned to their country of origin. They must not be sold or substantially altered while abroad.
The Carnet must be presented to customs at the relevant stages of the journey so that the necessary checks and endorsements can be completed.
ATA Carnets are generally valid for up to 12 months, although the permitted period of stay in a particular country may be shorter.
What happens if an ATA Carnet is not used correctly?
If the goods are not re-exported as required, or the Carnet is not properly presented to customs, import duty, taxes and potentially penalties may become payable.
It is therefore important to ensure the Carnet is completed and endorsed correctly throughout the journey.