Guide · Customs

Importing and exporting from the UK: the basics

Lashed & Secured editorial team · Updated October 2026 · Source: GOV.UK (HMRC)

Starting to move goods in or out of the UK? Here's what to set up first, in the order you'll probably need it.

1. Get an EORI number (free)

An EORI number (Economic Operators Registration and Identification) is your customs ID. You need one to import or export goods between Great Britain and any other country (including the EU), and to move goods between GB and Northern Ireland. You don't need one for non-controlled goods for personal use.

GB EORI, starting "GB": for moving goods into or out of Great Britain. This is the one most businesses need.
XI EORI, starting "XI": for moving goods into or out of Northern Ireland, or making declarations there. You must have a GB EORI first.
It's free. Apply on GOV.UK, and ignore websites that charge for it.

What you need

A Government Gateway user ID and password (you can create one when you apply)
Your Unique Taxpayer Reference (UTR)
Your business start date and SIC code (both on the Companies House register for companies)
Your VAT number and its effective date, if you're VAT registered
Your National Insurance number, if you're an individual or sole trader

You'll normally get a GB EORI straight away, or within 5 working days if HMRC needs to make checks. An XI EORI takes up to 5 days.

2. VAT registration

Registration is compulsory if your VAT-taxable turnover goes over £90,000 in any rolling 12 months, or if you expect it to go over £90,000 in the next 30 days alone. You must register within 30 days of the end of the month in which you went over.
Businesses based outside the UK must register as soon as they make taxable supplies in the UK, whatever their turnover.
You can register voluntarily below the threshold. Many importers do, so they can reclaim import VAT and look established to customers and carriers.
Apply online through your HMRC business tax account at gov.uk/register-for-vat. You'll need your UTR, your NI number (if you're a sole trader), your bank details, your turnover and a description of the business. Most applications are processed within about 30 working days, though it can take longer. You'll be told your VAT number and effective date.

3. Postponed VAT accounting (PVA)

If you're VAT registered, you can account for import VAT on your VAT return instead of paying it at the border. You declare it and reclaim it on the same return, so it's usually cash-neutral. Just tick or enter the PVA option on the import declaration, or ask your agent to. Then download your monthly PVA statement from the Customs Declaration Service, and keep it as evidence.

4. A duty deferment account

A duty deferment account (DDA) lets you pay import duty (and any import VAT that isn't postponed) once a month by direct debit, instead of shipment by shipment. You normally need a customs guarantee from a bank or insurer, although HMRC can waive or reduce it in some cases. Regular importers often use their agent's deferment account at first and then set up their own.

5. Customs declarations and using an agent

Every import and export needs a customs declaration in HMRC's Customs Declaration Service (CDS). Most traders appoint a customs agent or broker, often their freight forwarder, to make it.
You can appoint an agent as a direct representative (you stay liable) or an indirect representative (the agent shares liability). You give them your EORI and written authority.
Give the agent accurate details: the commodity code, customs value, origin, Incoterm, invoice, packing list and any licences.
Remember the safety and security filings too, such as entry summary declarations for imports (ICS2 into the EU and the UK's own system), which carriers usually make.

6. Commodity codes

Every line on the declaration needs the right commodity code: 10 digits for UK imports and 8 for exports. See our guide to commodity codes and tariffs for how the digits work and the official look-up tools.

7. Origin

Origin decides whether you can claim zero or reduced duty under a trade deal (preferential origin), and whether the buyer needs a chamber certificate of origin. See our guide to ATA Carnets and certificates of origin.

8. Incoterms and dangerous goods

Agree who handles export and import clearance with the right Incoterms rule, and check whether anything you ship counts as dangerous goods (by sea or by air).

9. Record keeping

Keep copies of every declaration, invoice, packing list, transport document, proof of export (for zero-rating exports), origin evidence, licence, and PVA and duty deferment statement.
Keep VAT records for at least 6 years. GOV.UK says records for traded goods you declare to HMRC (customs declarations, proof of origin and similar) must be kept for at least 4 years, and HMRC can check them after the goods have cleared. Because many of the same documents are also VAT records, many businesses simply keep everything for 6 years. See GOV.UK: Archiving your trade documents.
Your agent's records don't replace your own.

Useful GOV.UK links

Guidance only. The figures were checked on GOV.UK in October 2026 and can change. This isn't tax or legal advice, so speak to an accountant or customs broker about your own situation.