Importing goods into the UK with a limited company
By the Royale Corporate team · Published
· Last reviewed
· 2 min read
To import goods into the UK your company needs a GB EORI number, the correct commodity code for each product, a customs declaration (usually filed by a customs agent or freight forwarder), and a way to pay customs duty and import VAT. If the company is VAT-registered it can use postponed VAT accounting to declare import VAT on its VAT return instead of paying it at the border.
Key points
Get a GB EORI number before goods ship.
Find the commodity code for each product in the UK tariff; it sets the duty rate.
Most importers use a customs agent or freight forwarder to file declarations.
VAT-registered importers can use postponed VAT accounting to help cash flow.
Step by step
EORI number for the importing company. See the EORI guide.
Commodity codes: look each product up in the UK Integrated Online Tariff.
Check controls: some goods need licences or certificates (food, plants, chemicals, medicines).
Appoint a customs agent or freight forwarder and give them written authority to act for you.
Value the goods correctly, usually the price paid plus shipping and insurance to the UK.
Pay duty and import VAT, or account for import VAT on your VAT return.
Keep records: declarations, invoices and import VAT statements.
Customs duty and import VAT
Customs duty depends on the commodity code and country of origin; some goods from countries with a UK trade agreement pay reduced or zero duty if they meet the rules of origin. Import VAT is usually charged at the same rate as VAT on the same goods sold in the UK, calculated on the customs value plus duty.
Postponed VAT accounting
If your company is VAT-registered, you can declare import VAT on your VAT return instead of paying it when the goods arrive. On the same return you can usually reclaim it, so there is no cash outlay. You download a monthly postponed import VAT statement from HMRC to support the figures.
Common mistakes
Shipping goods before the EORI number is issued.
Letting the supplier or forwarder import in their own name, so you cannot reclaim import VAT.
Using the wrong commodity code and paying the wrong duty.
Forgetting to download postponed import VAT statements.
This guide is general information, not legal or tax advice. Rules and fees change; check the official sources above or speak to a UK accountant before you act.
FAQs
Questions people ask
Yes, but you pay import VAT when goods arrive and cannot reclaim it. Most commercial importers register for VAT.
Usually a customs agent or freight forwarder acting for your company. You remain responsible for the information being correct.
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