Common user charge: rates, eligibility and invoices
Source: gov.uk (2025-05-07)

Common user charge rates and how the charge applies to imports entering Great Britain through the Port of Dover and Eurotunnel.

As part of changes to import controls under the Border Target Operating Model (BTOM) (https://www.gov.uk/government/publications/the-border-target-operating-model-august-2023), the common user charge was introduced on 30 April 2024.

You must pay the common user charge for your goods if they meet all of the following conditions. They:
- are commercial movements of animal products, high risk food and feed of non-animal origin (HRFNAO), high and medium risk A plants and plant products
- move through the Port of Dover or Eurotunnel
- are eligible for sanitary and phytosanitary (SPS) checks at the government-run border control post (BCP) in Sevington, Kent, even if the authorities do not select your goods for checks
- are imports entering Great Britain, or are a type of transit movement entering or leaving Great Britain
Transit movements include:
- goods moving from one country to another country through Great Britain, entering and exiting through different points of entry — this includes consignments moved through a customs warehouse on their journey through Great Britain
- goods for ship stores and ship supplies intended for consumption on board a ship outside of Great Britain that enter the country through a different point of entry to where the ship being supplied is docked
Find out more about transiting animals and animal products through Great Britain (https://www.gov.uk/guidance/transiting-animals-and-animal-products-through-great-britain).

The UK internal market includes:
- Great Britain
- Northern Ireland
- the Channel Islands (Bailiwick of Guernsey and the Bailiwick of Jersey)
- the Isle of Man
When the charge applies

The charge also applies to any imports on eligible sanitary and phytosanitary goods from the rest of the world and the EU, to the Channel Islands and the Isle of Man, through the Port of Dover or Eurotunnel in Kent.

You must pay a common user charge for commercial imports of the following goods if they move through the Port of Dover or Eurotunnel:
- animal products
- high risk food and feed of non-animal origin
- high and medium risk A plants
The £29 import common user charge applies to each commodity line in a common health entry document (CHED) that is submitted on the import of products, animals, food and feed system (IPAFFS) (https://www.gov.uk/guidance/import-of-products-animals-food-and-feed-system).

The maximum charge for one CHED is limited to 5 commodity lines, even if there are more than 5 commodity lines present in the document. This means that the maximum you will be charged for medium and high risk common health entry documents is £145.

When the charge does not apply

You do not need to pay the common user charge for:
- medium risk B plants and plant products
- low risk plants and plant products
- plants and plant products checked at an inland control point, and not Sevington BCP
- plants and plant products moving from one country to another and transiting through Great Britain
- goods for personal use that you’re bringing on the Eurostar, Eurotunnel Le Shuttle or Dover Ferry passenger services
However, if you submit an import notification for these goods on IPAFFS, you will be charged.

The common user charge does not apply to other commercial ports – they set their own rates.

Check the importing guide for the commodity type you are importing to stay up to date with the regulations.

Common user charge rates

The common user charge applies to each commodity line in a CHED. A commodity line is a quantity of goods entered as a separate line item in a CHED.

These are the common user charge rates for each commodity line in a CHED. You will be charged for each commodity line, even if they share the same commodity code.

‘No common user charge’ means you do not need to submit an import notification for these goods on IPAFFS or pay the common user charge. However, if you do submit a notification for these goods, you will be charged.

VAT will not be added.

Defra will review actual operating costs at the end of each year and may adjust rates following this review. We will confirm the common user charge rates for 2025 to 2026 as soon as possible.

Defra is developing the common user charge rates for live animals separately and will publish the rates before implementing them.

Maximum charge limited to 5 commodity lines

The maximum charge for one CHED is limited to 5 commodity lines, even if there are more than 5 commodity lines present in the CHED.

This means that the maximum you will be charged for medium and high risk CHEDs is £145. The maximum you will be charged for low risk animal product CHEDs and animal product transits is £50.

CHEDs with different risk categories

If your CHED has commodity lines with different risk categories, the highest risk category rate will apply to all commodity lines. For example, if low risk and medium risk animal product commodity lines are combined in the same CHED, the medium risk common user charge rate will apply to all commodity lines.

Select the correct import classification

You should make sure that you have selected the correct import classification - ‘imports’ are charged at £29 and ‘transits’ are charged £10. If you select the wrong classification type, Defra will identify this and apply the correct charge.

Example calculations

These examples show how the common user charge is calculated.

Example 1

For example, in the following table the common user charge would apply to each of the commodity lines, even though they share the same commodity code.

Example 2

The CHED contains 2 medium risk A and 2 high risk plant commodity lines.

The importer will be charged £116 (which is 4 x £29).

Example 3

The CHED contains 5 medium risk and 2 high risk animal product commodity lines.

A maximum of 5 commodity lines are charged in a CHED, so the importer will only be charged £145 (which is 5 x £29).

Example 4

The CHED contains 4 low risk animal product commodity lines.

The importer will be charged £40 (which is 4 x £10).

Example 5

The CHED contains 3 low risk and 1 medium risk animal product commodity lines.

The importer will be charged £116 because each commodity line is charged at the rate of the highest risk category present in the CHED (which is 4 x £29).

Other charges

Risk-based checks on certain imports are essential to protect national biosecurity and prevent an outbreak of disease that would severely damage our food supply, the environment and trade.

Where appropriate, APHA and Ashford Port Health will charge you for the following SPS checks:
- a document check – this is usually done before the goods arrive in Great Britain
- an identity check
- a physical check
These charges are separate to the common user charge and are based on type of consignment, risk level and weight.

Find out the SPS check charges for:
- plant and plant products (https://planthealthportal.defra.gov.uk/trade/imports/imports-from-the-eu/import-fees/eu-imports-to-england-and-wales-fees-april-2024/)
- animal products and high risk food and feed of non-animal origin (HRFNAO) (https://www.ashfordporthealth.gov.uk/fees/)
For mixed load consignments of plants and plant products and products of animal origin (POAO), you will be charged for SPS checks for both categories.

Charges for SPS checks also apply to plastic kitchenware from China and Hong Kong.

Giving your billing information

You, or the agent working for you, must provide up-to-date billing information in the first import notification raised on IPAFFS. Invoices will be sent to the email address you give.

Billing information must include:
- a postal address
- an email address
- a phone number
This information will then appear as the default billing information for all future import notifications on IPAFFS. You can change the billing information on an existing notification, or change the billing information when you submit a new notification. If you want an existing invoice to be sent to new billing information, you must contact SSCL and ask for this.

If incorrect billing information is used, Defra will take action to recover the charges from the correct party.

If you raise your own import notifications on IPAFFS, you are responsible for paying the common user charge. You should provide your own billing information in the notification.

If you are using an import agent, you should be clear with each other who will raise the notification, to avoid duplication and being charged twice.

Import agents: animal products and HRFNAO

If an agent raises notifications on IPAFFS for you, you must agree who is responsible for paying the common user charge.

If the:
- agent is responsible, the agent should give their own billing details in the IPAFFS notification
- importer is responsible, the agent should give the importer’s billing details in the IPAFFS notification – agents must get permission from the importer to use their billing details
If you’re an agent who raises import notifications on IPAFFS for more than one importer, you must pay the common user charge for all of these importers and use your own billing details for the notifications. If you use an importer’s billing details, that importer could be charged for all the notifications you raise, including those for other importers.

Import agents: plants and plant products

If you have granted Delegation of Authority to an agent, the agent must provide your billing details in the import notification on IPAFFS. The agent must get permission from you to use your billing details.

If an agent working under Delegation of Authority provides their own billing details, they could be charged for all notifications raised by, or for you. This includes notifications raised by other agents.

Invoices: how you will be charged

Shared Services Connected Ltd (SSCL) manages invoices for Defra.

What you need to do before you get invoices

You need to set up a reliable email address for common user charge invoices, and make sure that this email address is used in the billing details on all IPAFFS notifications.

You cannot rely on not receiving the invoice as a reason for not paying the invoice on time, and enforcement action may be taken. You must provide correct details so that you get the invoices.

How you will get the invoices

SSCL sent the first invoice on 5 August 2024. The first invoice covered all common user charges on your imported goods from 30 April 2024 to 31 July 2024. Keep a record of your imports and the common user charges to make sure that you have accounted for these costs.

Defra issues monthly invoices for common user charges from the previous month.

The invoice will state you must pay ‘immediately’. But you will have 30 days from the date of the invoice to pay the charges.

Invoices will come from SSCL. SSCL will email invoices and monthly statements from the following domain name: @gov.sscl.com. Invoices will be sent in PDF format, but you can ask SSCL to send invoices in excel format.

Statement of Account

You will also get a ‘Statement of Account’ at the end of each month. The Statement of Account will tell you what payments SSCL has received and what charges you still need to pay.

How to pay the invoice

You can pay the invoice:
- online using the link on the invoice
- by electronic bank transfer or BACS
- by phone with your debit or credit card by calling xx-xxxx-xxxx
- by cheque
You must give your invoice number and customer or organisation numbers when making a payment, to make sure your payment is linked to your account. You can find this on the invoice.

Anyone can pay the invoice with this information, however only people from your organisation can discuss the invoice with SSCL.

Payments by BACs or cheque

For electronic transfers or BACS, use the following information:

Bank Name: NatWest Payee Name: DEFRA Sort Code: 60-70-80 Account Number: 10004777 Swift or BIC Code: NWBKGB2

For cheques, write your customer or organisation name, customer number and invoice number on the back of the cheque and send to:

SSCL Sortation Ref 601 Phoenix House Newport NP10 8FZ

If you have paid by BACS or cheque, send an email to SSCL at xxx@xxx.xx (mailto:xxx@xxx.xx) to tell them that the payment has been made. Add your customer or organisation name, customer number and invoice number to the email, so that the payment can be linked to your account.

What the invoice will include

Invoices include information on CHEDs that were charged in the invoicing period. Each CHED will appear on a new line with a description of the CHED. CHEDs will be listed in order with number 1 being the first CHED in the invoice period.

The invoice will state the invoice number and customer number. You will need to give this every time you pay your invoice or contact SSCL.

The invoice includes:
- CHED reference numbers
- CHED risk level and commodity line charge
- the number of commodity lines within each CHED
- the total charge for each CHED
- VAT – this will be shown as 0.00 as VAT does not apply to the common user charge
- ‘UOM’ is the unit of measurement, this is the CHED and will always state ‘each’ as the charge is calculated for each CHED
- ‘QTY’ is the quantity of CHEDs per row which is always 1
- Unit price, line amount and total all relate to the cost
- the terms and conditions for paying the common user charge (https://www.gov.uk/government/publications/paying-the-common-user-charge-terms-and-conditions)
The total amount shows the total amount owed and will appear on the top and bottom of the invoice. This is calculated by adding up all of the individual CHED charges on the invoice.

There will only be information in the ‘Additional information’ section if you have one or more CHEDs on the invoice where the charge has been capped. The ‘remittance information’ has information on how to pay the invoice and how to contact SSCL.

Invoices do not include information about specific commodities. Use IPAFFS to find more information about your CHED. SSCL will not be able to give you information about your CHED.

If you miss your common user charge payment deadline, you will get a payment reminder letter from SSCL.

Setting up Defra as a payee on your accounting system

SSCL manages invoices and collects payments for the common user charge for Defra. If you want to set up Defra as a payee on your accounting system, you should use the following details:

Defra c/o SSCL Sortation Ref 601 Phoenix House Newport NP10 8FZ VAT number: GB 888 8001 81

You must not set up Defra or SSCL as a supplier to your company. Defra is not a supplier and will not carry out any supplier activities like completing a purchase order or adding supplier information.

Get help with invoices and payments

Contact SSCL by phone on xx-xxxx-xxxx or email at xxx@xxx.xx (mailto:xxx@xxx.xx) if you want to discuss your invoice. You need to give your customer or organisation name, customer number and invoice number on the phone or in your email. This information will be in the invoice.

Anyone from the organisation that has to pay the invoice can call or email SSCL about the invoice. This includes questions about the amount you’ve been charged or your ability to pay on time.

Where appropriate, SSCL will take questions and complaints to a dedicated team in Defra for more consideration.

If you’re not satisfied with the service you receive from SSCL, you can contact SSCL or follow Defra’s complaints procedure (https://www.gov.uk/government/organisations/department-for-environment-food-rural-affairs/about/complaints-procedure).

Non-payments

You can get advice and support from SSCL if you are experiencing difficulties paying your invoice. If you do not pay the invoice within 30 days, this will be seen as non-compliance and Defra will take steps to recover these charges. This is unless you have communicated with SSCL and made a different payment agreement with SSCL.

Defra may consider legal action where false billing information is provided on the import notification.

How common user charge rates have been set

Defra used the estimated operating costs of the government-run Sevington Border Control Post for the 2024 to 2025 financial year to calculate the common user charge rates for that year.

Read about the estimated operating costs of Sevington Border Control Post. (https://www.gov.uk/government/publications/sevington-border-control-post-estimated-operating-costs)

Guidance on import controls for SPS goods

Read about:
- importing live animals and animal products to Great Britain (https://www.gov.uk/government/collections/guidance-on-importing-live-animals-or-animal-products)
- importing plants and plant products from the EU to Great Britain (https://www.gov.uk/guidance/import-plants-and-plant-products-from-the-eu-to-great-britain)
- importing plants and plant products from non-EU countries to Great Britain (https://www.gov.uk/guidance/import-plants-and-plant-products-from-non-eu-countries-to-great-britain)
- importing high risk food and feed of non-animal origin from the EU to Great Britain (https://www.gov.uk/guidance/import-high-risk-food-and-feed-not-of-animal-origin-from-the-eu-to-great-britain)