How Do I Import Goods into the UK? A Step-by-Step Guide

To import goods into Great Britain you need a GB EORI number, the correct commodity code, any licences your goods require, a customs declaration (usually made by a customs broker through HMRC’s Customs Declaration Service) and a way to pay customs duty and import VAT. If you are VAT-registered, you can use postponed VAT accounting so you do not pay import VAT up front.

Get your list for this shipment: use the free shipping documents checklist and email it to yourself as a PDF.

Step 1: Get a GB EORI number

An EORI (Economic Operator Registration and Identification) number identifies your business to customs. Apply on GOV.UK. It is free and often issued within a few days. Your customs broker cannot declare goods for you without it.

Step 2: Find the commodity code, duty and VAT

Look up your product on the UK Trade Tariff. The 10-digit commodity code shows the duty rate, the VAT rate and any controls. If your goods come from a country with a UK trade agreement, the duty may be lower with valid proof of origin. See how to find the right HS code.

Step 3: Check if you need a licence or certificate

Some goods need extra paperwork, for example:

• Food, plants and animal products (health certificates and pre-notification)
• Medicines, chemicals and controlled goods
• Products that need UKCA or CE marking to be sold in the UK

Check the requirements before you order. The Trade Tariff shows many of these against the commodity code.

Step 4: Decide who makes the customs declaration

Most importers pay a customs broker or freight forwarder to submit the import declaration. You can make it yourself through HMRC’s Customs Declaration Service (CDS), but you need compatible software and training. Give your broker the commercial invoice, packing list, bill of lading or air waybill and your EORI number.

Step 5: Pay duty and import VAT

Option	How it works	Best for
Postponed VAT accounting	Import VAT is accounted for on your VAT return instead of paid at the border	VAT-registered businesses, most imports
Duty deferment account	Duty and VAT are collected once a month by direct debit	Regular importers
Immediate payment	You or your broker pay before the goods are released	Occasional shipments

Here is how it adds up. Goods £10,000, freight and insurance £1,200, duty 4%: duty is £448 and import VAT is £2,329.60. With postponed VAT accounting you pay only the £448 at import, then declare and reclaim the VAT on the same return. See how import duty is calculated for the full example.

Step 6: Get the goods released and keep records

Once the declaration is accepted and payments are made, the goods are released. Download your monthly postponed import VAT statement from CDS. Keep import records for at least 4 years, or 6 years for VAT purposes.

What about small parcels under £135?

For consignments up to £135, there is no customs duty and the seller or marketplace charges UK VAT at checkout. In July 2026 the government confirmed this relief will be repealed and replaced with a new framework for low-value imports, expected by 2028. If you sell to UK customers from abroad, plan for duty on small parcels.

This guide covers Great Britain (England, Scotland and Wales). Northern Ireland follows different rules under the Windsor Framework.

Common mistakes

• Shipping before you have an EORI number
• Calculating duty on the product price instead of CIF value
• Paying import VAT up front when postponed VAT accounting was available
• Forgetting UKCA, CE or safety requirements for the product

Related questions

• How is import duty calculated?
• What is an HS code and how do I find the right one?
• EXW vs FOB vs CIF vs DDP: which Incoterm should I use?

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Sources: GOV.UK: import goods into the UK step by step, GOV.UK: paying VAT and duties on imports, GOV.UK: postponed VAT accounting, GOV.UK: finding commodity codes, KPMG: UK confirms repeal of low value import relief. This is general information, not legal or tax advice. Last reviewed October 2026.