- A customs broker prepares and files your customs declarations on CDS, using your GB EORI.
- They classify the goods, value them, file the declaration, apply PVA if asked, and arrange duty payment.
- Two roles: direct representative (acts in your name) or indirect (acts in their own name, shares liability).
- Typical fee: ~£25-£60 per clearance for a standard ecommerce consignment, plus the actual duty/VAT and sometimes an advancement fee.
- Not legally required, but most sellers use one (often their freight forwarder's clearance team) because CDS is technical.
What a customs broker does
A customs broker (also called a customs agent or clearance agent) is a specialist who handles the customs paperwork for your imports and exports. Specifically they:
- Classify your goods with the correct commodity (HS) code.
- Establish the customs value on which duty and import VAT are calculated.
- File the customs declaration on HMRC's CDS platform, using your GB EORI number.
- Apply Postponed VAT Accounting on the declaration where you have asked them to.
- Arrange payment of any duty (often via their own duty deferment account) and bill you.
In ecommerce, this is frequently the same company as your freight forwarder, the clearance is bundled with the shipping.
When an ecommerce importer needs a broker
You are not legally required to use a broker, an importer can register for CDS and file declarations themselves. But most ecommerce sellers use one because:
- CDS declarations are technical (dozens of data fields, procedure codes), and errors cause holds, delays and incorrect duty.
- Couriers (UPS, DHL, FedEx, Royal Mail) include clearance as a service, so for parcel-shipped goods it happens automatically.
- For freight (pallets, containers) your forwarder's broking team handles it as part of the job.
You would only file your own declarations if you import at high volume and want to bring it in-house, which needs CDS software and trained staff. For most sellers, a broker is the right call.
Direct vs indirect representation
A broker can act for you in one of two ways, and it affects liability:
| Mode | Acts in whose name | Liability |
|---|---|---|
| Direct representative | Your name (the importer's) | You are responsible for the declaration; the broker is not liable for the customs debt if acting on your clear instructions |
| Indirect representative | The broker's own name | The broker is jointly and severally liable for the customs debt alongside you |
Most UK ecommerce clearances are direct representation. Indirect is more common where the importer is not established in the UK (a non-UK seller may need an indirect representative to import). Clarify which applies when you engage a broker.
Typical UK customs broker fees
Two cost layers: the broker's fee, and the duty/VAT they pay on your behalf.
| Item | Typical cost |
|---|---|
| Clearance/declaration fee (standard ecommerce consignment) | ~£25-£60 per declaration |
| Duty + import VAT | Passed through at the actual amount HMRC charges |
| Advancement/disbursement fee (for fronting the duty/VAT) | A small percentage or fixed fee, where applicable |
| Additional lines / complex entries | May add to the base fee |
For parcel imports, couriers typically bundle a fixed clearance/handling fee (often around £8-£12) into the bill. For freight, a forwarder's standalone clearance fee is usually in the £25-£60 range. Figures are indicative, confirm with your provider.
Choosing a customs broker
- Experience with your goods. A broker who knows your product category classifies more accurately, which controls duty cost.
- Applies PVA correctly. Confirm they will mark Postponed VAT Accounting on every declaration if you are VAT-registered.
- Transparent fees. Ask for the per-clearance fee and any advancement fee up front.
- Bundled with your forwarder? Often simplest, but compare against a standalone broker if your volumes are high.
If you are unsure whether your imports are being classified and cleared cost-effectively, an ecommerce accountant can review your setup. GoEcom matches you with specialists who handle import-heavy sellers.