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Guide for importing of goods to the UK from 2021

By / In Uncategorised / 3 Min read

As you already know, big changes await e-commerce businesses that plan to work in the UK. The first thing is the Customs. To be able to do a custom clearance at the UK border, you will require the following:

 

  1. VAT number
    You will need a VAT number in the UK if you plan to store goods in the UK.
  2. EORI number
    To be able to do the customs clearance of your goods, you will need the GB EORI as your EU EORI is no longer covers the UK for customs.
  3. HS good codes
    You will need to figure out this code to calculate a customs tariff and your VAT.
  4. Country of origin
    That means where the product is produced. Some countries are eligible for reduced duties and tariffs. For instance, if they are produced in EU countries and imported to the UK.
  5. Licenses
    For some types of goods, you will need to have a license to be able to import them.
  6. Commercial invoice
    It shows a customs value of the consignment and means your obligatory to have a commercial invoice for import formalities. The exemption is gifts.

If you use an online marketplace such as Amazon, eBay or some other of the foregoing might be covered by your OMP.

(A) Import

Worth to clarify, does your marketplace use an Import scheme. In this case, for low-value goods (with a value less than £135) OMP will be deemed supplier and will make a commercial invoice and all other formalities. If your OMP doesn’t use the import scheme, your consumer will need to pay the VAT and obligations at arrival, as the threshold of £22 for import was removed.

(B) Local sales

If your place of establishment is not the UK, OMP will be eligible for VAT for all your local B2C sales. That means even if you have the GB VAT number, you will require to invoice your OMP with 0% VAT and OMP will invoice a customer with 20% or 5% VAT.