H1
Declaration for release for free circulation and special procedure: specific use (end use)
This is the most common import type, and is used for general goods moving into the UK for free circulation. "Free Circulation" means that goods can be moved, used and disposed of freely within the UK.
Useful links
Completing a H1 Import Declaration
Declaration Type
This field is used to indicate the type of declaration an whether the goods have arrived or not.
The most common declaration types:
- IMA - Standard Customs Declaration, goods arrived
- IMD - Standard Customs Declaration, goods not arrived
Job Reference
This is an optional field, and can be used to record a commercial reference number for your own purporses.
LRN
A reference number that is unique to you. If you leave this blank, we will automatically create a unique reference number for you.
Badge
If goods are entering via a GVMS port (e.g. most RoRo ports and Eurotunnel), leave None selected.
Otherwise select the badge for the appropriate inventory system at the location that the goods are entering into the UK.
Exporter
Enter the name and address of the exporter of the goods. Only GB or XI EORI numbers can be entered, so if the Exporter has a non-UK EORI number, do not enter one.
Importer
The name, address and EORI number of the importer of record.
Declarant
The name, address and EORI number of the party completing the declaration (this is normally you).
Representative
Optional. The name, address and EORI number of the party responsible for customs formalities, if different from the Declarant.
Representative Status Code
Direct Representation
The representative acts in the name and on behalf of the importer, but liability remains with the importer.
Indirect Representation
The representative acts in their own name, but on behalf of the importer. Liability is shared between the importer and the representative.
Total Packages
The total number of packages across all goods items. For loose bulk goods, enter 1.
Total Gross Mass
This is calculated automatically from the sum of the gross masses of the goods items.
Total Net Mass
This is calculated automatically from the sum of the net masses of the goods items.
Inland Transport Mode
The type of vehicle used to move the goods inland from the border. Cannot be RoRo.
Border Nationality
Enter the 2-digit country code of the nationality of the active means of transport crossing the border.
Arrival Transport Id
Enter the identifier of the means of transport on which the goods are loaded when presented at the customs office of import, e.g:
| Means of transport | Method of identification |
|---|---|
| Sea and inland waterway transport | Name of vessel or IMO Ship Identification Number |
| Air transport | Number and date of flight (where there is no flight number, enter the aircraft's registration number) |
| Road transport | Vehicle registration number |
| Rail transport | Wagon number |
Arrival Transport Id Type
Select the appropriate category for the arrival transport vehicle type.
Border Transport Mode
Select the mode of transport used at the EU external border.
Destination Country
GB or XI.
Dispatch Country
Enter the country where the goods where dispatched for transport to the UK.
GVMS
Select the checkbox if the goods are arriving through a GVMS port. Also enter a description for the haulier at the GVMS port. This can be their EORI, company name, or HAULIER if unknown.
Selecting this option adds RRS01 to 2/2 Additional Information.
Containerised?
Select the checkbox if the goods are loaded into one or more containers, and then add each container number using + Add container
Deferment Account Number 1
If paying import taxes using a deferment account, enter the number here.
Postponed VAT Accounting (PVA)
If paying VAT by PVA, enter the VAT number here.
CDS Cash Account
Enter the EORI of the holder of the CDS cash account, if paying import taxes this way.
Total Invoice
Enter the total amount, including the currency, on the commercial invoice for the goods.
Exchange Rate
Optional. Enter the fixed rate of exchange agreed between the parties.
Nature of Transaction
Enter the code for the type of transaction.
Terms of Delivery
Select the appropriate INCOTERMS code for the commercial transaction.
Location
Enter the relevant location for the selected INCOTERMS. This must be in the form of a UN/LOCODE, e.g. GBDVR for Dover
Additions and Deductions
Enter any relevant additions and deductions. Freight Charge is usually mandatory.
Goods Location
Enter the location of the goods where they will be at the time of declaration, e.g. the port of arrival.
Previous Documents
Add any required document references, such as commercial invoice numbers, that apply to all goods items.
For convenience, you can quickly add values for the AWB, MCR/MUCR, BoL and HAWB in the boxes provided.
Items
Enter the goods items, as listed on the commercial invoice.
Commodity Code
Enter the 10-digit commodity code which best describes the goods item, according to the HMRC Trade Tariff.
Taric Additional Code
Depending on the Commodity Code selected, it may be necessary to further classify the nature of the goods. Select the appropriate code.
National Additional Code
Depending on the Commodity Code selected, it may be necessary to further classify the nature of the goods. Select the appropriate code.
Goods Description
Enter a plain-language description of the goods. It must be specific enough to allow the unambiguous identification of the goods.
Avoid general terms such as "parts", "cargo", "items".
Reference Number
Optional. This provides a place for the declarant to enter a commercial reference for their own purposes.
Procedure
Enter the 4-digit procedure code, consisting of the Requested Procedure code and the Previous Procedure code. e.g. 4000 indicates the goods are being imported for free circulation, having not been under a previous procedure.
Additional Procedures
Enter any appropriate 3-digit additional procedure codes that are relevant. If no additional procedures apply, enter 000.
Preference
Enter the three-digit preference code, e.g:
-
- No preference claimed
-
- Quota claimed
-
- Tariff preference claimed
Country of Origin
Enter the 2-digit country code where the goods originated.
Country of Preferential Origin
Mandatory when Preference does not begin: 1xx.
Enter the 2-digit country code that relates to the preference being claimed, where the goods originated.
Valuation Method
Specify the method used to justify the economic value of the goods. Usually 1 - Transaction value.
Gross Mass
Enter the gross mass, in Kg, of this goods item. That is, the mass of the goods plus packaging.
Net Mass
Enter the net mass, in Kg, of this goods item. That is, the mass of the goods without packaging.
Supplementary Units
Depending on the commodity code, enter the supplementary units in this box. Whether supplementary units are required, and the unit, can be found in the Trade Tariff.
Item Price
Enter the price of the goods in the currency specified on the commercial invoice.
Stat Value
If required, enter the value of the goods in GBP, irrespective of the currency used on the commercial invoice.
Quota
Optional. If claiming a quota, enter the quota reference number here.
Previous Documents
Add any required document references, such as commercial invoice numbers, that apply only to this goods item.
Documents, certificates, authorisations and additional references
Add any documents, certificates, authorisations or exemptions here, as required.
Marks and Packages
Add information on the method and quantity of packaging.
Duty Payment Method (A00)
Where there is duty to pay, select the method of payment. If paying duty by Immediate Payment, leave this box blank.
The most common values are:
- E - deferment account
- P - CDS Cash Account
VAT Payment Method (B00)
Where there is VAT to pay, select the method of payment. If paying duty by Immediate Payment, leave this box blank.
NB If paying by PVA, leave this box blank and enter the VAT number at header level.
The most common values are:
- E - deferment account
- P - CDS Cash Account