United Kingdom Import: Right to Import
The following entities are authorized to make a customs entry:
- Registered importers who are holders of a bill of lading
- Licensed customs brokers acting under authority from the holder of a bill of lading
- A person legally empowered to act as agent or attorney-in-fact for an importer
Both companies and individuals are authorized to import into the UK as long as they are registered economic operators who have a Great Britain Economic Operator Registration and Identification (GB EORI) number. The EORI is used in all communications with customs authorities. In order to import goods into England, Wales, or Scotland, an EORI number that begins with the letters GB is required. If moving goods to or from Northern Ireland, an EORI number that starts with XI may be needed. For more information on applying for a GB EORI or XI EORI, visit www.gov.uk/eori/apply-for-eori.
To apply for a GB EORI number for value-added tax (VAT) registered entities, complete the online form at www.tax.service.gov.uk/shortforms/form/EORIVAT?dept-name=&sub-dept-name=&location=43&origin=http://www.hmrc.gov.uk.
To apply for a GB EORI number for non-VAT entities, complete the online form at www.tax.service.gov.uk/shortforms/form/EORINonVATImport?dept-name=&sub-dept-name=&location=43&origin=http://www.hmrc.gov.uk.
After applying, a GB EORI number will be issued immediately unless Her Majesty’s Revenue and Customs (HMRC) needs to make any checks on the application. If they do, it can take up to five working days.
A trader who is already established in the UK may also register for Authorized Economic Operator (AEO) status, which enables the AEO trader to benefit from certain simplified customs procedures. (See the Special Provisions page for details.)
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