Importing goods from the EU

The rules for importing from the EU have changed. Although no tariffs or quotas will apply, UK importers may need to pay customs duties and VAT. 

Import goods into the UK - step-by-step

Browse Government guidance for importers

Find out the UK rules and taxes that apply to your goods

You’ll need a UK EORI (Economic Operator Registration and Identification) – a 12-digit number that starts with ‘GB’ to continue to move goods in or out of the UK. HMRC has already issued EORI numbers to VAT-registered businesses. If you are not VAT-registered you will need to apply for an EORI number. 

Get an EORI number

You may also need an EORI number starting with XI if you move goods to or from Northern Ireland.

Customs declarations

Importers are not currently required to submit customs declarations and can delay making declarations to HMRC until 30 June 2021. Importers must therefore retain all records for imports since 1 January 2021.  

Delaying declarations for EU goods brought into Great Britain

Decide how you're going to complete customs declarations

Many Scottish businesses appoint expert support to help them organise some or all of their customs requirements. The Government has published a list of specialist support from which you can choose an organisation to help you. There is also guidance available if you choose to check and make customs declarations yourself.

Further guidance is available from:

• The British International Freight Association BIFA) also has a search function to help find the appropriate customs agent.
• Find a list of customs training providers which will help you submit customs declarations 
• Find a list of software developers to get help with Customs Declaration Service and Customs Handling of Import and Export Freight (CHIEF) declarations 
• Find out more about how to meet customs requirements fast and efficiently after the UK leaves the EU through customs declaration training offered through your local Chamber of Commerce
• Find out more about customs declaration completion requirements when using the CHIEF and CDS trade tariffs to import goods to from Great Britain after the end of the transition period.

Help via Trade Tariff: look up commodity codes, duty and VAT rates

Commodity codes classify goods for import so you can:

• Fill in declarations and other paperwork
• Check if there’s duty or VAT to pay
• Find out about duty reliefs

Access the GOV.UK trade tariff checker

If you’re not sure how to classify your goods, check how to find the right commodity code.

Paying customs duties and VAT

For goods coming from outside of the UK (from the EU or RoW), import VAT will be due, with the liability of the VAT dependent on the agreed Incoterm:

• DDP – liability for import VAT lies on the seller’s side
• DAP, ExW – liability lies on the UK buyer’s side

For services provided by suppliers in other countries, the UK buyer may have to account for VAT by applying the reverse charge mechanism.

You can check the new rules covering VAT, customs and excise duty for goods from overseas sold directly to customers in the UK. Consignments of goods valued less than £135 will need to pay UK VAT and those valued at over £135 will be liable for VAT and customs duties.  

Read the specific guidance covering paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland.

Look up tariffs, taxes and rules to import goods to the UK

There are different rules if you import goods then sell them through an online marketplace. 

Businesses holding inventory in the EU may become liable for EU VAT after the transition period. If so, seek professional advice on any tax liabilities and take action now to mitigate against increased business costs and risk.

The UK’s Integrated Tariff Schedule

The Government has also published guidance on:

• Accounting for import VAT on your VAT return
• Claiming a VAT refund
• Claiming a refund if you've paid the wrong amount of duty or have rejected imported goods

Read more in our Understanding VAT after Brexit article.

Excise duties

You’ll need to pay excise duties if you’re importing alcohol, tobacco or biofuels. 

Find out the rate of excise duty on imports 

Licences for imported goods

https://www.gov.uk/import-goods-into-uk

You must register to import:

• fresh produce, plants or plant products
• ‘prohibited’ plants or plant products
• live fish or shellfish
• wood or wood products
• human medicines
• veterinary medicines
• chemicals
• controlled goods

Prove the origin of goods to benefit from zero tariffs

Rules of origin for goods moving between the UK and EU

Claiming preferential rates of duty between the UK and EU

Check your goods meet the rules of origin to benefit from zero-tariff trade with the EU. To benefit from the zero tariffs and quotas you will need to demonstrate that your goods meet a minimum requirement for content coming from Scotland, the UK or the EU.  This must show that a certain minimum percentage of the value of the goods was added in the UK.

Status is proven either by a statement on origin that the product is originating made out by the exporter or the importer’s knowledge.  Accredited Chambers of Commerce can also provide ‘certificates of origin’.  

Claiming preferential rates of duty between the UK and EU

Customs checks at border inspection posts are now needed for certain goods including food and drink products, animals and animal products. Take account of the additional costs and delays this will entail.

Get Customs clearance for goods when importing goods into the UK

Importing animals, animal products and high-risk food and feed not of animal origin from 1 January 2021 

Importing and exporting plants and plant products from 1 January 2021

For more guidance on the trading environment for the food and drink sector, see our sector-specific advice.

Government videos and webinars

Webinars and videos for organisations that trade with the EU - GOV.UK (www.gov.uk)

Chambers of Commerce - import documentation

Scottish Enterprise is working with the eight Chambers of Commerce in Scotland who are licensed by HM Government and HMRC to issue export and import-related documentation and services. Providing expert advice and support, they can answer your questions on export and customs documentation, changes to documentation systems and associated process changes brought about by Brexit.

This service is available to all companies, not just members of the Chambers. To access this support, just call your nearest Chamber. The eight licensed Chambers are:

• Aberdeen and Grampian
• Glasgow
• Edinburgh
• Dundee
• Renfrewshire
• Ayrshire
• Inverness
• Fife

To help companies deal with the new customs declarations requirements some of the local chambers deliver ChamberCustoms, a customs brokerage service for traders. 

The ChamberCustoms offering includes: 

• Making customs declarations for companies - their HMRC compliant brokerage service will look after the import and export declaration requirements of companies 
• Providing specialist customs advisory services - their customs brokerage service will offer a 'one stop shop' with direct links to all sea, air, rail and road ports and terminals in the UK
• Training courses - ChamberCustoms has developed a range of training courses to respond to increasing demand. All courses are eligible for HMRC Customs Intermediary Funding 

Further information can be accessed via: 

• Aberdeen and Grampian Chamber of Commerce
• Ayrshire Chamber of Commerce
• Dundee & Angus Chamber of Commerce
• Edinburgh Chamber of Commerce
• Glasgow Chamber of Commerce
• Renfrewshire Chamber of Commerce

For more information, visit the ChamberCustoms website.

Trader and Industry forum

Your EU customers and suppliers may have different interpretations of the rules following the end of the transition period. Avoid any misunderstandings by clarifying processes and responsibilities now. 

You can find answers to EU Transition related queries and ask new questions on the GOV.UK EU Transition Trader and Industry Forum.

Trader Support Service

Register with the free Trader Support Service if you trade with Northern Ireland, and the Movement Assistance Scheme for certain trade in agri-food products to Northern Ireland.

The Trader Support Service will guide you through the changes for goods movements between Northern Ireland and Great Britain and can also complete declarations on your behalf.

You can find more guidance on trading with Northern Ireland in our dedicated section.