Importer of record, EORI and customs: who does what when you ship to the UK
By Drew Cooper, Founder & CEO · Last reviewed: 30 October 2026
When you ship stock into the UK, four jobs need covering: someone is the importer on the customs declaration, someone makes that declaration, your UK VAT position has to be in place, and your products need a UK name and address on the label. Different businesses often do each one, and mixing them up is one of the most common reasons we see stock held at the border.
Who does what
| Job | Who usually does it | What it involves |
|---|---|---|
| Importer on the customs declaration | Your business | You own the goods, so you are normally the importer. Duty and import VAT are worked out from what you declare. |
| Making the customs declaration | Your freight forwarder or customs agent | If your business is not established in the UK, HMRC only lets an agent act for you as an indirect representative. The agent then shares liability for the duty and import VAT, which is why forwarders ask for full details before they ship. |
| GB EORI number | Your business | Needed to move goods into Great Britain. Businesses based outside the UK can apply. HMRC usually issues it straight away, or within 5 working days if it runs checks. |
| UK VAT registration | Your business, through an agent such as Lantara | Lets you reclaim import VAT and use postponed VAT accounting. Overseas businesses holding stock in the UK have no registration threshold. |
| UK name and address on the label | A UK business that takes responsibility for the product | Depends on what you sell: a Responsible Person for cosmetics, a Food Business Operator for food and supplements, a feed business operator for pet food, or a UK economic operator for other goods. This is the role Lantara takes on. |
Customs clearance sits with your freight forwarder or customs agent. Lantara handles your VAT registration and returns, takes on the compliance role your label needs, and helps you get the import VAT side right.
What holds shipments up
- Commercial invoice values that don't add up. Import VAT is calculated from the value you declare, so an inaccurate invoice creates a VAT problem later, not just a customs one.
- No one lined up to clear the goods. Some parcel services clear customs for you. Pallets and freight normally need a forwarder or agent who has agreed to act as your representative before the goods arrive.
- Details that don't match. The business name and address on your EORI, VAT registration and commercial invoice should be the same.
- Food, supplements and pet food with animal ingredients. Products of animal origin can need pre-notification, a health certificate and border checks. See our guide to importing pet food and dog treats.
Import VAT and postponed VAT accounting
Import VAT, usually 20%, is due when your goods enter the UK. Once you are VAT registered you can reclaim it on your VAT return. With postponed VAT accounting you declare and reclaim it on the same return instead of paying it at the border, so the cash never leaves your business. It is free to use but needs a UK VAT number, which is one reason most overseas sellers register even when they could apply for exemption.
Questions we get asked
We have an EORI number. Do we still need UK VAT? Usually, yes. An EORI number identifies you to customs; it is not a VAT registration. See how long UK VAT registration takes.
Do we need an EORI number if we only sell on Amazon? If you ship your own stock into the UK, for example to an Amazon fulfilment centre, yes. Your business is still the importer.
Do we need postponed VAT accounting for a few small shipments? You don't have to use it, and on small shipments the cash flow benefit is limited. It costs nothing, though, so most brands use it once they are registered.
How Lantara helps
We register you for UK VAT, file your returns, take on the compliance role your products need, and help you and your forwarder get the import VAT and invoice details right. See UK VAT registration and filings, or start with a free readiness check.