From 1 January 2021 you’ll need an EORI number that starts with GB, so you can move goods between Great Britain and other countries.

If you move goods to or from Northern Ireland, you’ll need an EORI number that starts with XI to:

  • Move goods between Northern Ireland and non-EU countries
  • Make a declaration in Northern Ireland
  • Get a customs decision in Northern Ireland

There are 4 different types of Import customs procedures;

  • Standard Import procedure (full declaration)
  • Simplified Declaration Procedure (Must be authorised to use)
  • Deferred Declaration (duty is deferred up until July 2021)
  • Transit (Goods transiting through UK)

A duty deferment account would be beneficial to delay the payment of any duty and taxes for up to 6 months. Please note with a duty deferment account also classed as delayed declaration would need to keep a record of an EIDR which must contain.

  • Customs Procedure codes
  • Unique consignment reference number
  • Date and time of entry
  • Description of goods and commodity codes
  • Value and quantity
  • Details of supporting documents
  • Can not be used for controlled goods such as alcohol or tobacco

We recommend against this as it will be more costly with more admin fees involved.

We recommend a standard import procedure so everything is already custom cleared and no fees or charges can come up at a later date.