Do I need an EORI number to import goods into Great Britain?

Businesses importing goods into Great Britain generally need a GB EORI number. Private individuals importing their own used belongings when moving home may not, depending on the procedure used. Check the GOV.UK EORI guidance or ask us about your situation.

Will I pay import VAT on goods from the EU?

Usually yes for commercial goods, unless a relief applies. Import VAT is normally charged on the value of the goods plus duty and transport costs. VAT-registered businesses may be able to account for it through postponed VAT accounting.

Are goods from the EU always duty-free?

No. Zero tariff under the UK–EU Trade and Cooperation Agreement applies only to goods that meet the rules of origin and when the importer claims it correctly. Goods made outside the EU may still attract duty.

Can Dimond Movers transport the goods as well?

Not through this enquiry. This service is for customs documentation only. If you need a move, use our separate international removals enquiry.

UK Import Customs Clearance

Customs services only — transport and removals are not included.

In short: A UK import declaration is the customs entry made to HMRC, through the Customs Declaration Service (CDS), that tells HMRC what goods are arriving in Great Britain, their value and origin, and how any duty and import VAT will be accounted for.

Since the end of the Brexit transition period on 31 December 2020, goods arriving in Great Britain from the EU are treated as imports. That means a customs declaration, the right commodity code and a decision on duty and import VAT, even when the goods only crossed the Channel.

Dimond Movers helps private individuals and small businesses understand which import paperwork applies to their goods and get the information ready before the goods arrive. This page covers imports into Great Britain only; Northern Ireland follows different rules, explained below.

How a UK import usually works

Confirm whether the importer needs a GB EORI number. Businesses importing goods generally do; private individuals moving their own belongings may use a different route, such as Transfer of Residence relief.
Identify the commodity code for each type of goods. The code sets the duty rate and any licence or control requirements.
Work out the customs value and the country of origin. Origin matters because goods that meet the UK–EU rules of origin may qualify for zero tariff under the Trade and Cooperation Agreement.
Prepare the import declaration for submission on CDS by the importer or an authorised declarant, together with any safety and security data required before arrival.
Pay or defer any duty and import VAT, then keep the records. HMRC expects import records to be kept and available if requested.

Personal belongings versus commercial goods

If you are moving your home to the UK, your used personal belongings may qualify for relief from duty and import VAT under Transfer of Residence (ToR1). That is a separate application, covered on our ToR1 page. Goods you are bringing in to sell, or new items bought abroad, are not covered by that relief and are normally declared as a standard import.

Commercial imports need more detail: invoices, commodity codes, origin evidence and, for some goods, licences or certificates. Our commercial goods page explains these in more depth.

Northern Ireland is different

Under the Windsor Framework, Northern Ireland continues to apply many EU customs rules. Goods moving from the EU into Northern Ireland do not need a UK import declaration in the same way as goods entering Great Britain, and HMRC states that people moving from the EU to Northern Ireland do not need to apply for ToR relief. Movements from Great Britain into Northern Ireland have their own arrangements. Tell us in your enquiry if Northern Ireland is involved so we can point you to the right process.

Documents usually needed

GB EORI number (where the importer needs one)
Commercial invoice or, for personal goods, an itemised inventory
Packing list with weights and number of packages
Commodity codes for each type of goods
Proof of origin, if claiming preferential (zero) tariff
Any licences or certificates required for controlled goods
Transport details, such as vehicle registration and expected arrival

Common mistakes to avoid

Assuming EU goods arrive in Great Britain without a declaration.
Using a vague description such as "household items" for commercial goods.
Claiming zero tariff without evidence that the goods meet the rules of origin.
Leaving paperwork until the goods are already at the border, which can mean delays and storage costs.

Timing

We aim to reply to every enquiry promptly, but clearance times are decided by HMRC and depend on the goods, the information supplied and any checks. We cannot promise a clearance time.

Frequently asked questions

Do I need an EORI number to import goods into Great Britain?: Businesses importing goods into Great Britain generally need a GB EORI number. Private individuals importing their own used belongings when moving home may not, depending on the procedure used. Check the GOV.UK EORI guidance or ask us about your situation.
Will I pay import VAT on goods from the EU?: Usually yes for commercial goods, unless a relief applies. Import VAT is normally charged on the value of the goods plus duty and transport costs. VAT-registered businesses may be able to account for it through postponed VAT accounting.
Are goods from the EU always duty-free?: No. Zero tariff under the UK–EU Trade and Cooperation Agreement applies only to goods that meet the rules of origin and when the importer claims it correctly. Goods made outside the EU may still attract duty.
Can Dimond Movers transport the goods as well?: Not through this enquiry. This service is for customs documentation only. If you need a move, use our separate international removals enquiry.

Official sources

Requirements are set by HMRC and EU customs authorities and can change. This page is general guidance, not legal advice. Last reviewed: 15 October 2026.