Post-Brexit UK Customs Requirements
Since the UK's departure from the European Union, the UK operates an independent customs regime distinct from the EU. All goods entering the UK from Indonesia require independent customs clearance by UK customs authorities (HM Revenue & Customs - HMRC). Key requirements include:
- EORI Number: Economic Operators Registration and Identification number required for all UK importers (obtain from HMRC)
- Customs Declaration: Import declaration via the Customs Declaration Service (CDS) with detailed descriptions and commodity codes
- Commercial Invoice: Detailed description of goods, values, quantities, and country of origin (must match packing list and bills of lading)
- Packing List: Complete itemization of shipment contents with container/box numbers
- Bill of Lading: Transport document from carrier as proof of shipment
- Commodity Codes: Correct UK Trade Tariff classification for duty calculation (HS codes)
- Certificate of Origin: GSP Form A or equivalent for duty preference claims
Delayed Clearance Trade Scheme (DCTS)
The UK's Delayed Clearance Trade Scheme (DCTS) allows registered businesses to defer payment of import duty and import VAT until after goods are processed and moved from the port. DCTS provides significant cash flow management benefits for regular importers.
DCTS benefits include: payment deferral for 7 days after goods arrival at UK port, improved working capital management, faster container movement and port clearance, streamlined procedures for pre-registered traders, and reduced immediate customs costs at port. To qualify for DCTS: register with HMRC for eligibility, establish compliance history with UK customs, provide financial surety or guarantee, maintain proper recordkeeping and reporting, and continue documentation accuracy.
Product-Specific Compliance
Textiles (HS 50-60): EU Textile Regulation (UK retained law) requires fiber composition stated by percentage (e.g., 100% cotton, 65% polyester/35% cotton), care labeling using ISO 3658 care symbols, country of origin marking (Made in Indonesia), manufacturer/importer identification with name and address, and durable, legible, securely attached labels not easily detachable.
Footwear (HS 64): Footwear regulations require composition markings for upper, lining, and sole materials, country of origin (Made in Indonesia), manufacturer information, safety compliance for children's footwear (fastener strength, etc.), and material safety documentation.
Furniture: Furniture must comply with safety standards including fire safety (Furniture Regulations), structural stability, material safety, and proper documentation for wood-based products.
Food Products (Palm Oil, Coffee, Spices): Food safety registration with the UK Food Standards Authority, labeling with ingredient composition and allergen information, microbiological testing documentation, temperature control documentation for perishables, and REACH compliance for chemical contaminants.
Timber and Wood Products: Proper timber documentation proving legal and sustainable harvesting, supply chain traceability records, verification of legal sourcing from authorized Indonesian suppliers, and maintenance of documentation for audit purposes.
REACH Compliance
REACH (Registration, Evaluation, Authorization and Restriction of Chemicals) restricts hazardous substances in products sold in the UK. Restricted substances for Indonesian products include:
- Textiles: Certain azo dyes (carcinogenic amine release), formaldehyde, heavy metals (lead, cadmium), certain flame retardants
- Footwear: Similar restrictions plus polycyclic aromatic hydrocarbons (PAHs) in rubber components
- Palm Oil and Food Products: Processing chemicals and additives restricted under food safety regulations
Compliance requires: chemical testing by accredited laboratories, supplier documentation confirming compliance, and regular testing programs for consistency.
Tariff and Duty Considerations
Indonesian products enjoy preferential tariff access to the UK market on eligible products. To claim preferential rates: provide Certificate of Origin (GSP Form A) issued by Indonesian Export Promotion Agency (BPEN) or authorized chambers, ensure products meet UK Rules of Origin requirements, maintain documentation proving sufficient processing in Indonesia, and submit accurate commodity codes.
Preferential tariff benefits range from 50-100% reduction compared to standard rates depending on product category. For example: textiles reduced from 12-15% to 6-9%, footwear from 8-17% to 4-8%. Proper documentation ensures maximum duty savings.
Compliance Documentation Trail
Maintain complete documentation for minimum 3 years including: manufacturing records and processing documentation, GSP Forms A or origin certifications, FLEGT documentation for timber products, REACH testing certificates, textile labeling specifications, and commercial communications with suppliers. Maintain digital copies for easy retrieval in case of customs queries or audits.