Step-by-step guide on importing goods into the UK
Importing goods into the UK can feel complex, especially for first-time traders or businesses navigating post-Brexit regulations. Whether you’re sourcing products from Europe, Asia, or beyond, understanding the process is essential to avoid delays, penalties, or extra costs.
Contents
- 1 Step-by-step guide on importing goods into the UK
- 1.1 When do you import goods in UK?
- 1.2 Step-by-step actions to import goods in UK
- 1.3 1. Check if you need a VAT registration
- 1.4 2. Get an EORI number
- 1.5 3. Understand and agree incoterms with your supplier
- 1.6 4. Decide if you will use an agent for completing customs documents
- 1.7 5. Check the commodity codes of your goods
- 1.8 6. Evaluate if you can benefit from existing customs simplifications
- 1.9 7. Check if you need a license and make sure your labels are compliant
- 1.10 8. Decide if you will use simplified import declarations
- 1.11 9. Check that your supplier made an export
- 1.12 10. Complete a customs declaration
- 1.13 11. Calculate and pay the tax
- 1.14 Frequently Asked Questions:
- 1.15 Conclusion
In this step-by-step guide on importing goods into the UK, we simplify each stage — from VAT registration to customs clearance — so you can plan your shipment with confidence.
Whether you’re an established business or a new importer, this blog will help you streamline your supply chain and stay compliant with UK laws.
When do you import goods in UK?
You import goods into the UK whenever products cross the UK border from another country – whether you’re buying from a supplier abroad or moving your own stock for storage or resale. This applies even if you’re not selling right away, like holding inventory under consignment. Businesses importing under DDP Incoterms (Delivered Duty Paid) are fully responsible for the UK import process.
It’s important to note that rules differ for Northern Ireland, which follows separate customs arrangements under the EU framework.
Step-by-step actions to import goods in UK
1. Check if you need a VAT registration
Many international businesses overlook VAT registration when planning to import products to the UK. But if your goods will be stored or sold within the UK, you’ll likely need a valid UK VAT number.
This step is crucial, especially if you’re the importer of record under DDP terms. Being VAT-registered also allows you to recover VAT costs through your returns, improving your cash flow.
2. Get an EORI number
An EORI number is essential when you import products to the UK. Without it, your goods could be delayed or held at the border. If you’re an EU or non-UK business, your existing EORI won’t be valid — you’ll need a UK-specific one.
Apply through the HMRC portal before your goods are shipped to avoid customs issues and unnecessary storage charges.
3. Understand and agree incoterms with your supplier
If you’re planning to import products to the UK, Incoterms aren’t just jargon — they determine your financial and legal obligations. These trade terms clarify who pays for what and who handles which risks.
Choosing the wrong Incoterms could make you liable for UK import duties or even delay your shipments. Align on terms like DDP or FOB with your supplier before the goods leave the port.
4. Decide if you will use an agent for completing customs documents
When you import products to the UK, customs documentation is unavoidable. The forms are detailed and must be submitted electronically via HMRC-approved systems.
Many importers choose to work with an agent or logistics partner like Mercium UK to handle these tasks. It saves time and ensures your goods don’t get held at the border due to mistakes or missing data.
5. Check the commodity codes of your goods
Every product you import into the UK must be classified under a commodity code. These codes determine the customs duty rate, VAT rate, and any import restrictions.
Using the wrong code can result in delays, overpayment, or even penalties. You can use HMRC’s Trade Tariff tool or consult your customs agent to get it right — especially for goods subject to specific customs limits into the UK.
6. Evaluate if you can benefit from existing customs simplifications
If you’re planning to regularly import goods into the UK, you may be eligible for customs simplification schemes. These include Simplified Declarations, Transit Procedures, and Authorised Economic Operator (AEO) status.
These options can reduce paperwork, speed up customs clearance, and help you manage your supply chain more efficiently.
7. Check if you need a license and make sure your labels are compliant
Before you import goods into the UK, check if your products require an import license. Controlled items like medicines, chemicals, food products, or electronics may need special clearance.
You also need to ensure that product labelling meets UK standards — EU labels no longer guarantee compliance post-Brexit.
8. Decide if you will use simplified import declarations
Simplified import declarations allow you to fast-track customs clearance when you import goods into the UK. You can delay submitting full data and defer duty payments if you’re approved by HMRC.
This option is ideal for frequent importers and helps reduce paperwork and processing delays — but it requires prior authorization.
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9. Check that your supplier made an export
Before you import goods into the UK, confirm that your supplier has followed proper export procedures in their country. This includes submitting an export declaration and obtaining a valid EORI number.
If the export isn’t properly filed, it could delay customs clearance or invalidate your import records on the UK side.
10. Complete a customs declaration
When you import goods into the UK, a customs declaration must be submitted to HMRC. This document includes details about the shipment — such as the value, origin, and commodity codes.
Most businesses use a customs agent or approved software to file this electronically through the Customs Declaration Service (CDS).
11. Calculate and pay the tax
Once your goods arrive, you’ll need to calculate the applicable import duties and VAT. These charges are based on the value of the goods and their commodity codes.
If you’re VAT-registered, you can use the Postponed VAT Accounting scheme to report import VAT on your next return instead of paying upfront — a useful option when you regularly import goods into the UK.
Frequently Asked Questions:
What are the steps in the import process?
You’ll need to register for VAT (if applicable), get a UK EORI number, agree Incoterms, classify your goods, and submit a customs declaration. Many businesses use an agent to simplify this process.
Do I need a license to import goods into the UK?
Only for restricted items like medicines, chemicals, firearms, or certain electronics. Most goods don’t need a license, but labelling must follow UK rules.
Do you pay VAT on imports to the UK?
Yes, import VAT is usually charged unless you’re eligible for Postponed VAT Accounting. If you’re VAT-registered, you can reclaim it through your VAT return.
What cannot be imported into the UK?
Prohibited goods include illegal drugs, counterfeit items, certain animal products, and dangerous chemicals. Always check HMRC’s restricted and banned items list.
Conclusion
Importing goods into the UK involves more than just placing an order — it’s about understanding regulations, getting the right documents, and managing tax responsibilities.
With the right preparation and support, you can import products to the UK smoothly and avoid costly delays. Follow this guide step by step, and don’t hesitate to work with experienced agents like Mercium UK to simplify the process.
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