Products from the European Union must now be exported to the United Kingdom. For this, an EORI number given by the European Union is necessary. Companies who want to import or export goods into or out of the European Union must get an EORI number. If you do not already have an EORI number, this list of EU Customs Authorities and a short description of how to get one may be useful.
To send items from the European Union to the United Kingdom, you or your customs agent must create export papers. Following that, the Customs Authority permits the export (a physical examination of the shipment may be required) and returns an export document to the exporter. The shipment’s Movement Reference Number may be found in that document (MRN). The whole operation is carried out using customs software.
For items exported from the European Union to a third country, a 0% VAT duty is offered. If your accounts are ever audited by the Tax Authority in the future, you will be asked to provide evidence of exporting. Whether you requested the export paperwork yourself or had a customs partner handle it for you, the Customs Authority will send you (or your customs partner) a Confirmation of Exit. This confirmation of departure will be required as proof.
For items imported into the United Kingdom, a UK EORI number is necessary. If you don’t have one, you may request one right here. Please keep in mind that your company must be registered in the United Kingdom in order to get an EORI number. Customs partners in the UK may be able to assist you with import paperwork, or you may complete it yourself and import the items once they arrive.