IMPORT GUIDANCE

EORI Number

Import Duty & VAT

Obtain an EORI number before you start importing to avoid import clearance delays. It will usually be your VAT number with three additional numbers at the end

Import Duty & VAT

Use the HMRC Tariff to determine what rates of import tax will apply to goods you purchase from overseas

Import Entry

Import Duty & VAT

Clearing Agent

An import entry consists of a C88 and an E2. You will need to supply the clearing agent with information to complete this to ensure it is accurate. You will be liable for the content.

Clearing Agent

Payment of import taxes

Clearing Agent

We recommend you use clearing agents who hold AEO status, which means their procedures are approved by HMRC

Import Paperwork

Payment of import taxes

Ensure you obtain a commercial invoice and packing list, along with any import licences, certificates of origin or other product specific documentation

Payment of import taxes

Weigh up the pros and cons of paying import taxes via an agent or through your own deferment account