All GB importers require an EORI number, which we must include on the customs declarations. This is usually linked to their VAT number. It can take up to 5 working days to be issued by HMRC.

Most UK imports are subject to 20% VAT. Therefore, most importers require a GB VAT number in order to reclaim this, and to use Postponed VAT Accounting. Postponed VAT accounting provides a cashflow benefit, as import VAT only needs to be accounted for on the customs entry, not paid upfront to HMRC. 

The majority of goods imported to the UK are subject to import duties, which can range from 0% – 85% depending on the product and the country of origin. In some instances, reductions from the standard duty rate can be accessed if a trade agreement, quota or suspension is available. It is essential to understand the rate that will apply to your goods so you can factor this into your costs.

In addition to VAT and Customs Duty, certain goods are also subject to additional duties such as excise, anti-dumping and countervailing duties which are charged in addition to customs duty.

Certain goods are subject to additional import requirements, these can include import licences, additional certificates or declarations to accompany the import. Goods subject to such controls include, but are not limited to, products of animal origin, high risk food and feed, military goods and weapons, plants and plant products, drugs, goods which may cause damage to the environment etc.

If your imports are subject to VAT, then this will be an additional cost unless you are VAT registered, in which case, you can account for the import VAT using Postponed VAT accounting, then during your next VAT return you can account for both the cost and the reclaim at the same time.

The UK government has published a comprehensive import guide which you can also use to run through these checks https://www.gov.uk/import-goods-into-uk.

• This contains information on who we should invoice, waivers we can apply to any potential licence queries and any standing clearance instructions from yourselves. We store all of this on file so we only need it the first time we represent you.

• Import Tariff Code (10 digits) from the UK Tariff
• Currency and value of each product
• Country of origin of each product (the country it was made in)
• Number of packages of each product
• Net and gross weight of each product
• Customs procedure (reason for import e.g. sale of goods or import for repair / exhibition)

• Mode of transport (air, sea, road or rail)
• Transport document (bill of lading, AWB, CMR etc)
• UK port of arrival
• ETA
• Carrier / Haulier