To be able to import goods from the EU into GB from 2021, you need to ;
Get a UK based importer of Record who will be responsible for ensuring that the goods meet the UK laws and regulation requirements.
Obtain a UK EORI Number also known as Economic Operator Registration Identification. You will need an Import Customs Representative if your company is a NON EU country for purposes of Import Vat and Customs clearance. EU customs and import VAT representative figure is a requirement as per the UCC (EU’s Union Custom Code) which is to the effect that an importer can not have an EORI number associated with EU residency. This person is otherwise known as an indirect representative who will be responsible for customs and VAT, jointly and severally.
Check if you need import license: Some goods may need a license from the relevant government department.
Check your Vat obligations and who will complete your import declaration: You may choose to pay at the customs, request that your client pays under DAP ( delivery At Place) or you may choose to defer the payment of the import duty under postponed VAT accounting
Imported sales of less or equal to £135.
As from January 1, 2021, the ecommerce sellers and their market places are required by the HMRC to charge VAT at the point of sale on imported goods not exceeding £135 as opposed to paying import VAT. The VAT exemption for shipments of values equal to or below £15 was consequently removed.
How do you ensure that the EU exporter is ready? Ensure al the necessary import documentation is ready prior to shipping the goods. Contact us for details.