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Customs, EORI and import VAT for overseas companies selling into the UK

Goods crossing the UK border need an importer of record with a GB EORI number, a customs declaration, and a way to pay or postpone import VAT and duty. A UK subsidiary can be all of those things, and it usually should be.

From £350EORI and postponed VAT set-up · ongoing customs support quoted

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Since Brexit an EU or non-EU seller shipping goods to the UK is an exporter to a third country. Consignments worth £135 or less to UK consumers carry UK supply VAT at the point of sale, so the seller (or the marketplace) must be UK VAT registered. Above £135, import VAT and any duty are charged at the border — either to your customer on delivery, which loses sales, or to you as importer of record.

A UK company with a GB EORI can act as importer of record, use postponed VAT accounting to declare import VAT on its return instead of paying it at the border, and hold a duty deferment account for tariffs. UK customers then buy from a UK company with UK VAT on the invoice and no surprise at the door.

We register the EORI, set up postponed accounting, appoint and brief a customs agent for declarations, and reconcile the monthly postponed VAT statements to your VAT return. Rules of origin, commodity codes and tariff classification are checked with the agent for your product lines.

What’s included

GB EORI registration
Postponed import VAT accounting set-up and monthly statement reconciliation
Duty deferment account application where volumes justify it
Customs agent appointed and briefed on your products
Incoterms and importer-of-record advice
VAT treatment of marketplace and direct sales

How it works

What happens, in order

Map the goods flow

Where goods come from, who the customer is, what the consignment values are and who should be importer of record.

Register

EORI, postponed accounting and, if needed, deferment set up alongside the VAT registration.

Ship and reconcile

Customs agent declares; we reconcile the monthly postponed import VAT statement to the VAT return.

When you need this

Who this is for

E-commerce sellers, distributors and manufacturers shipping physical goods into the UK — particularly from Germany, the Netherlands, France, India, China and the US.

Common questions

What is an EORI number?

An Economic Operators Registration and Identification number, needed to import or export goods to or from Great Britain. A GB EORI is issued by HMRC, usually within a few days, and is linked to the company’s VAT number.

Who pays import VAT?

The importer of record. With postponed VAT accounting a VAT-registered UK company declares and reclaims it on the same return, so no cash changes hands at the border.

What is the £135 rule?

For goods sold to UK consumers in consignments valued at £135 or less, UK VAT is charged at the point of sale rather than at import, and the seller or marketplace must be UK VAT registered.

Do we need a customs agent?

In practice yes. Declarations are made through HMRC’s Customs Declaration Service and almost all businesses use an agent or freight forwarder to lodge them.