Established for imports - legislation

Hello, It is known that an importer must be established in the UK for customs purposes. We have recently been challenged as to the legislation that actually states so. I have only managed to find a clear statement regarding exporters (GB Supplement to CDS Declaration instructions): "Where the exporter is not established in GB, the exporter must appoint a representative, who is established in GB, to act on their behalf as an indirect representative." And for importers but only processing EIDR declarations (therein): "importers must be UK established (or non-UK established importers must engage a UK established agent to make the EIDR and supplementary declaration)". There is a mention of establishment rules for imports in CDS Trade Tariff (section: Parties), but only for Northern Ireland: "Where the Importer is not established, irrespective of whether an XI EORI is declared in DE 3/16, an Indirect Representative must be used and code ‘3’ must be declared in DE 3/21." Could you please kindly point me to any legislation acts or HMRC guidance that indicates the requirement for GB importers to be established when full declarations are used? Many thanks.

Hi L M,
A person or business needs to be established in the UK to meet a number of customs rules.
You need an EORI number that starts with GB to import goods into England, Wales or Scotland.
To get an EORI number, your business usually needs to have premises based in the country you want to import to or export from - this is called ‘being established’
Check if you’re established in the UK for customs
Get UK customs clearance when importing goods into the UK: step by step
Get an EORI number


 

Hi LM You were asking about where there is mention of the requirement for establishment for customs purposes is in the law. Unfortunately it’s in bits scattered over the TCTA 2018 schedule 1 https://www.legislation.gov.uk/ukpga/2018/22/contents CIDEER 2018 part 1 regulation 3 and part 4 chapter 2 Section 1 https://www.legislation.gov.uk/uksi/2018/1248/contents A GB EORI or VAT number doesn’t indicate that the importer is established as they can also be given to non uk businesses.