Topics of Interest

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You cannot Export or Import from/to the UK if you do not have a valid UK EORI number. If you are not sure whether you have one, search “EORI Number validation” into
your chosen internet search engine and ‘000’ (3 zeros) to the end of your VAT number with a prefix GB. e.g. GB123456789000
Should you still need to register, you can do so at

Your EU suppliers/partners will need an EU EORI number to enable their chosen customs clearance agent to complete an EU export declaration.

Your suppliers/partners will need to appoint a company to make these export declarations for them into their country’s Customs system. This is not a process that can be
carried out from the UK.

To enable the processing of  the EU export and also the UK import declaration, additional information will need to be listed on your supplier/partners commercial invoices. This includes data such as the HS Commodity Codes. Delays and problems with customs are likely to occur if the extra information is not on their invoices to you.

Unless your company has access to CHIEF (soon to be CDS), the UK Customs system, you will need to appoint a company to make import declarations for you. To ease the flow of vehicles through our UK ports you will have additional time to process
import declarations. The rules vary depending on whether you are importing controlled goods etc.
An agent acting on your behalf needs to supply written authority, sometimes called ‘Power of Attorney for Customs’. The text for the Direct Representative Authorisation can be downloaded from our website.
If you would like us to make the import declarations for you, copy and paste the text onto your letterhead, sign it and email it to

If you business is used to importing on ex-works terms from your EU supplier, this will place the onus on them to make the UK import declaration. This is not advisable.

At time of writing, there is no deal in place between the UK Govt and the EU.  Therefore  imports post Brexit are likely to be subject to duty and taxes.  This is something that is being monitored. Please check the Tariff applicable from 1st January 2021 at

You will need to have in place a way of paying any VAT and duty at the point of entry to the UK. This would normally be covered by the opening of a deferment account.  However, alternative solutions are available, please contact our team for more information

CPC’s identify the customs and/or excise regimes to which goods are being entered to or removed from.

If it is a permanent import into the UK from the EU it will be code
40 00 000. For other regimes such as; temporary import for an exhibition or for repair in the UK to be re-exported to the EU it will be a different CPC code.

If your goods are NOT for permanent UK import, it is advisable to refer to the CPC guidelines or ask your forwarder to advise.

More information on CPCs can be on the government webpage

The UK Government has stated that they will introduce Postponed VAT Accounting (PVA). VAT will not be applied on Imports at the point of UK entry. C79 VAT certificates will not be issued for goods using PVA. Instead a monthly postponed import VAT statement will be made available for importers via the Government Gateway service. The statement will indicate the total postponed VAT from the previous month in order to declare this on the standard VAT return.