Guide for importing of goods to the UK from 2021

By / In UK VAT / November 12, 2020

Guide for importing of goods to the UK from 2021

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


VAT number

  • You will need a VAT number in the UK if you plan to store goods in the UK.

EORI number

  • To be able to do the customs clearance of your goods, you will need the GB EORI as your EU EORI no longer covers the UK for customs.

Duty Deferment Account

  • If you send goods to the UK in parcels you may pay VAT at the end of each month. In order to do this, you need to apply for a Deferment account number. You will need to provide a guarantee for the UK tax office. The level of guarantee will be set by Waiver Team based on your previous records. This level means the maximum monthly deferral VAT sum.

HS good codes

  • You will need to figure out this code to calculate a customs tariff and your VAT.

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.


  • For some types of goods, you will need to have a license to be able to import them.

Commercial invoice

  • It shows the customs value of the consignment and you must have this commercial invoice for import formalities. The exemption gifts.

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



Does your marketplace use an import scheme? In this case, for low-value goods (with a value less than £135) OMP will be deemed a 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.


Local sales

If your place of establishment is not in 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 be required to invoice your OMP with 0% VAT and OMP will invoice a customer with 20% or 5% VAT.