Since the end of the Brexit transition, customs declarations have become a routine — and unavoidable — part of UK–EU trade. HM Revenue & Customs (HMRC) now requires full import and export declarations for goods moving between Great Britain and the EU, and the systems used to manage them have shifted decisively toward digital filing.
From CHIEF to the Customs Declaration Service
The Customs Declaration Service (CDS) is now the primary platform for submitting customs entries in the UK. The legacy CHIEF system has been retired for most use cases, meaning brokers and importers must file through CDS or approved software. Declarations can be submitted directly via the HMRC portal or through a customs broker using integration software.
GVMS and post-Brexit border controls
The Goods Vehicle Movement Service (GVMS) underpins post-Brexit border arrangements for movements between Great Britain and Northern Ireland, and for imports where pre-lodgement is required. Hauliers generate a Goods Movement Reference (GMR) that links declarations to the physical movement, which is then checked at the port of departure.
For UK importers, the most common pitfalls are misclassified commodity codes, missing origin evidence, and incorrect incoterms leading to valuation errors. Using an HMRC-registered customs broker — ideally one operating within a standards-led network — substantially reduces the risk of delays and incorrect duty payments.
