Importing goods and services and VAT

Please note: VAT guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Starting to import
Importing goods and services into the UK - commodity codes, VAT, duty, CHIEF

Get an Economic Operator Registration and Identification (EORI) number
How to apply for an EORI number to identify yourself to customs: useful for all traders, and required by traders and any person importing and exporting from the EU

VAT: imports, acquisitions and purchases from abroad
If you import, acquire or buy goods or services from abroad you may have to pay VAT or account for it under the reverse charge procedure

How to value your imports for customs duty and trade statistics
Requirements of the import valuation system and the different methods for determining the value of goods produced outside the EU, for customs and VAT calculations

VAT and import duty: reducing financial guarantees
Use Simplified Import VAT Accounting to lower the financial guarantees you give for the Duty Deferment Scheme

VAT relief: goods imported then supplied to another EU country
When Onward Supply Relief and Inward Processing Relief can be claimed for VAT purposes

VAT: refunds for UK businesses buying from other EU countries
How to reclaim VAT paid in another EU country if you’re registered for VAT in the UK

Importing vehicles into the UK
Importing vehicles into the UK - register imported vehicles, Mutual Recognition scheme, type approval, vehicle excise duty and VAT

Telling HMRC you’re importing multiple vehicles
How to tell HM Revenue and Customs that you're importing multiple vehicles using the Notification of Vehicle Arrivals (NOVA) online service

Notification of multiple heavy commercial vehicles brought into the UK
Spreadsheets to tell HM Revenue and Customs that you've brought multiple heavy commercial vehicles into the UK

Outward Processing Relief
How EU traders can claim relief from duty on goods temporarily exported for processing or repair in a non-EU country