How to Import Goods into the UK: A Step-by-Step Guide
Importing goods into the United Kingdom can be a lucrative venture, whether you’re running an e-commerce store, managing a wholesale business, or sourcing unique products for resale. However, the process involves regulatory requirements and careful documentation. This step-by-step guide walks you through how to import goods into the UK legally and efficiently.
Step 1: Understand Your Import Requirements
Before you start, determine:
- The type of goods you're importing
- Their classification under UK tariff codes
- Whether they are restricted or controlled items
Use the UK Trade Tariff Tool to find the correct commodity codes and duty rates for your goods.
Step 2: Get an EORI Number
To import goods into the UK, you’ll need an Economic Operators Registration and Identification (EORI) number that starts with “GB”.
- You can apply for free at gov.uk.
Without an EORI number, your goods will be held at customs.
Step 3: Check if You Need Import Licences or Certificates
Certain goods such as firearms, chemicals, plants, and food products may require:
- Import licences
- Health or phytosanitary certificates
- Other safety documentation
Always verify whether your products are subject to special restrictions.
Step 4: Arrange for a Customs Agent or Broker
Although you can manage customs declarations yourself, many importers use a customs broker or freight forwarder to handle:
- Documentation
- Tax and duty payments
- Communication with HMRC
This reduces errors and speeds up the process.
Step 5: Calculate Taxes and Duties
You’ll be liable for:
- Import VAT (usually 20%)
- Customs Duty (varies by product type and country of origin)
Use your commodity code to estimate what you’ll owe. Some products from countries with trade agreements may qualify for reduced or zero tariffs.
Step 6: Choose a Shipping Method and Prepare Documentation
Common shipping options include:
- Sea freight (cost-effective for large quantities)
- Air freight (faster but more expensive)
- Courier/postal services (for small shipments)
Prepare the following documents:
- Commercial invoice
- Packing list
- Bill of lading or airway bill
- Import licences (if required)
- EORI number and VAT registration
Step 7: Submit Your Customs Declaration
You or your agent will submit a customs declaration via the Customs Declaration Service (CDS).
The declaration includes details about:
- Commodity codes
- Value and origin of goods
- Shipping and insurance costs
Once approved, you’ll be issued a Customs Entry Number.
Step 8: Pay Duties and VAT
Before your goods are released, pay any applicable customs duties and VAT. If you're VAT-registered, you may be able to account for import VAT on your VAT return via Postponed VAT Accounting (PVA).
Step 9: Receive and Store Your Goods
After customs clearance and payment, your goods can be:
- Delivered to your warehouse
- Stored in a customs or bonded warehouse (for deferred tax/duty payments)
Check the goods upon arrival to ensure quantity and quality match your order.
Step 10: Keep Accurate Records
Maintain records for six years, including:
- Invoices
- Shipping documents
- Customs declarations
- Duty and tax receipts
This is essential for audits and VAT reclaim processes.
Conclusion
Importing into the UK requires planning, compliance, and accurate documentation. By following these 10 steps—from obtaining an EORI number to clearing customs—you’ll ensure your goods enter the country legally and efficiently.
For businesses dealing with international suppliers regularly, it may be wise to work with experienced customs brokers and logistics partners to minimize delays and errors.
