Six things to sort once
This is for businesses importing into Great Britain (England, Wales and Scotland). Rules for Northern Ireland differ in places.
Get a GB EORI number
You need an EORI number that starts with GB to import goods into England, Wales or Scotland. It goes on every customs declaration.
You apply online. GOV.UK says you will usually get it straight away, or within 5 working days if HMRC needs to make checks. Have your Unique Taxpayer Reference (UTR), business start date and SIC code, and your VAT number if you are VAT registered (or National Insurance number if you are a sole trader).
Decide who makes your customs declarations
Most businesses that import use a freight forwarder or customs broker to make the import declaration. They need written instructions from you, and you should keep a copy of what you agreed.
You stay responsible for the declaration being right even when someone else makes it, so give them accurate descriptions, values and commodity codes.
Find the commodity code for each product
Every product needs a commodity code on the declaration. It sets the duty rate and shows whether you need a licence. Look codes up in the UK Trade Tariff, which also shows duty and VAT rates.
Classification can be tricky. Your broker can help, and for certainty HMRC can give a legally binding decision on a code.
Plan how duty and import VAT get paid
Duty and import VAT are due before the goods are released, unless they are deferred or postponed. Many importers have their broker pay and re-invoice them; regular importers can apply for their own duty deferment account to pay monthly by direct debit.
If you are VAT registered, postponed VAT accounting lets you account for import VAT on your VAT return instead of paying it at the border. You do not need approval, but your broker must put your VAT number on the declaration, so tell them before the goods arrive.
Check the rules for your products
Some goods need a licence or certificate to import, for example animals, plants, medicines, chemicals and waste. The step-by-step guide on GOV.UK lists them.
As the importer you are responsible for making sure consumer products are safe, correctly labelled and come with instructions where needed. Many products (electricals, toys and machinery, for example) have their own rules and need a UKCA or CE marking, and your name and address on the product or packaging. Your local Trading Standards service can advise.
Keep good records
Keep commercial invoices and customs paperwork, including your import VAT evidence. GOV.UK says to keep customs records for 4 years, and VAT records generally for at least 6 years.
If you use postponed VAT accounting, download your monthly postponed import VAT statement: it is only available online for 6 months.
One more thing: agree clear buying terms
Before you order, agree the Incoterm (for example FOB or CIF) and the payment terms with your supplier, in writing. They decide who arranges and pays for each part of the journey. See import jargon, explained for what each one means.
Official sources
- Import goods into the UK: step by step (GOV.UK, opens in a new tab)
- Get an EORI number (GOV.UK, opens in a new tab)
- Trade Tariff: look up commodity codes, duty and VAT rates (GOV.UK, opens in a new tab)
- Check when you can account for import VAT on your VAT Return (GOV.UK, opens in a new tab)
- Get someone to deal with customs for you (GOV.UK, opens in a new tab)
- Archiving your trade documents (GOV.UK, opens in a new tab)
- Product safety advice for businesses (GOV.UK, opens in a new tab)
This is general guidance, not legal or tax advice. Rules change and every business is different, so check the linked GOV.UK pages or ask a customs broker or accountant about your own goods. UK rules last checked against GOV.UK on 25 September 2026.