Importing into the United Kingdom
Required Documents
- Commercial Invoice
- Packing List
- Bill of Lading or Air Waybill
- Import declaration (submitted via CHIEF or CDS)
Required Identifiers
| Identifier | Who Needs It | Format |
|---|---|---|
| GB EORI | Importer | GB + 12 digits |
| XI EORI | Northern Ireland traders | XI + 12 digits |
| VAT Number | Importer | GB + 9 digits |
HS Code Requirements
- UK uses the UK Trade Tariff — 10-digit codes
- Separate from EU TARIC since Brexit (January 2021)
- Commodity codes may differ from EU for the same product
- Published by HMRC, updated regularly
Post-Brexit Changes
Since January 1, 2021:
- UK has its own tariff schedule (UK Global Tariff)
- EORI numbers must be GB-prefixed (not EU)
- Goods moving between UK and EU require full customs declarations
- Northern Ireland follows the Windsor Framework (dual UK/EU rules)
Duty Rates
- UK Global Tariff rates (replaced EU Common External Tariff)
- Developing country rates under UK GSP
- Trade agreement rates — UK-Japan CEPA, UK-Australia FTA, etc.
- VAT at 20% on most goods (5% or 0% for some categories)
Common Rejection Reasons
- Using EU EORI instead of GB EORI
- Commodity code not matching UK Trade Tariff
- Missing GB VAT registration
- Incorrect Windsor Framework treatment for NI goods