Importing and exporting for a small business

A small business may buy goods from abroad or sell its goods overseas. The steps below are for goods moved permanently between Great Britain and a country outside the UK.

In Northern Ireland the rules are different for goods moving to or from Great Britain or the EU, and GOV.UK has separate guidance for them.

An EORI number

An EORI number is an Economic Operators Registration and Identification number. GOV.UK says a business needs one that starts with GB to import goods into, or export goods from, England, Wales or Scotland.

GOV.UK says the business uses the number to make customs declarations and to use customs systems. A business also needs one to register for an export licence.

GOV.UK says a person does not need an EORI number to move goods that are both not controlled goods and for their personal use only.

To get an EORI number, GOV.UK says a business usually needs premises in the country it imports to or exports from. The premises must be a registered office, a central headquarters, or a permanent business establishment.

Commodity codes

GOV.UK says a commodity code is an internationally recognised reference number that describes a product. A business must find the right code for any goods it imports or exports.

The code sets the rate of Customs Duty and import VAT. It also shows whether the business needs a licence to move the goods.

GOV.UK says only the first 6 digits of a code are the same worldwide, and each country makes its own product decisions. So a business that relies on a code from an overseas supplier needs to check how much of it applies in the UK.

The Trade Tariff tool

GOV.UK's Trade Tariff tool looks up commodity codes for goods coming into or leaving the UK. A business can also use it to check whether duty or VAT is due, and to find suspensions or reductions.

To find a code, GOV.UK says a business needs details of the product, such as what it is used for and the materials it is made from. For common products, the tool has an A to Z of classified goods.

Customs declarations

GOV.UK says a business can hire someone to deal with customs and transport the goods, or it can do both itself. GOV.UK says most businesses that import goods use a transporter or a customs agent.

An import declaration includes the commodity code and the value of the goods. GOV.UK says the value helps work out how much duty and VAT the business must pay.

GOV.UK says an exporter may need licences or certificates for some goods. Examples include animals and animal products, plants and plant products, firearms, military goods, and items that have both civil and military uses.

On both sides of a sale, GOV.UK says to check that the business at the other end can send or receive the goods. That business may need its own declaration, licence or certificate in its country.

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