Import VAT Ways to Pay

Prior to the end of the Transition Period on 31 December 2020, goods arriving in the UK from the EU were classed as acquisitions. From 1 January 2021, goods entering Great Britain (GB) and goods entering Northern Ireland (NI) from outside the EU are classed as imports, rather than acquisitions.

Customs duty and import VAT may now be due when goods are imported into the UK. This importer of the goods is liable to pay these taxes and is identified by the EORI (Economic Operators Registration and Identification number) number entered on the import entry completed prior to the arrival of goods. As a UK based business you will need either a GB or NI EORI number, as appropriate, to allow goods to be cleared by HMRC.