Importing goods into Great Britain and Northern Ireland: EORI, licences, Incoterms, customs declarations, classification, valuation, duties, preferences, trade remedies and reliefs: a practitioner's guide

Published by a LexisNexis International Trade expert

Practice notes

This Practice Note offers practical guidance on importing goods into the UK or Northern Ireland from any territory outside the UK or the EU. It sets out how to obtain an EORI number, determine whether the exporter is permitted to send the goods and whether the importer may receive them, and how to submit a customs declaration, including selecting the correct tariff heading, establishing the product’s value and identifying the customs duty due.

Introduction

This Practice Note covers the permanent import of goods from:

any country outside the UK where the goods are destined for England, Wales and Scotland; and
any country outside both the UK and the EU where the goods are destined for Northern Ireland

Obtain an EORI number

When the UK was a member of the EU, it followed the Union Customs Code. The UK continues to apply the Union Customs Code and its regulations by virtue of the European Union (Withdrawal) Act 2018. Under the Union Customs Code, a scheme was created through which traders needing to engage with customs and tax are issued with a unique identification number...

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Web page updated on 21/05/2026

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