Getting an EORI number
An EORI number identifies a business to customs, and most importers need one before goods can move.
Check if you need one →Importing and exporting for a small business
Buying from a supplier abroad or selling to a customer overseas follows a set sequence, and this walks through it step by step, from getting an EORI number to making the customs declaration.
The steps of bringing goods into Great Britain
Each step follows GOV.UK and HMRC guidance, in the order a business meets it, with the source and date given beside every rule.
Finding your commodity code
A commodity code identifies what a product is for customs, and GOV.UK's Trade Tariff tool looks it up.
Find your code →Working out duty and VAT
Customs Duty and import VAT are worked out from the customs value of the goods arriving in the country.
Check what's due →Making a customs declaration
A customs declaration tells customs what the goods are, and someone has to submit one for every import.
Read how it works →What exporting from Great Britain involves
Selling to a buyer overseas brings its own paperwork, separate from anything a business deals with when goods come in.
Licences to export goods
Some goods need a licence before they can leave Great Britain, depending on what they are and where they are going.
Read about export licences →The commercial invoice
A commercial invoice sets out the goods, their value and who is buying and selling them, for customs at the other end.
Read about the commercial invoice →Proof of origin
Proof of origin shows where goods were made, and a buyer's country may charge a lower rate of duty if it qualifies.
Read about proof of origin →VAT zero rating on exports
Goods sold to a customer outside the UK can often be zero-rated for VAT, provided the evidence HMRC asks for is kept.
Read about VAT zero rating →Northern Ireland follows different rules
A business moving goods between Great Britain and a country outside the UK meets one set of customs rules. A business moving goods to or from Northern Ireland meets a different one, because Northern Ireland sits in a different position for customs purposes than the rest of the UK.
The steps set out elsewhere on this site, from getting an EORI number to making a customs declaration, describe trade between Great Britain and the rest of the world. A business trading with Northern Ireland needs guidance of its own, and importsexports.uk covers that in a page set aside for it.