Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Fri, 03 Nov 2023 16:29:50 GMT by
As a one off, I have a client who wants me to receive the furniture goods for fitting within a store from Portugal. HMRC were helpful and advised on set up for EORI and CDS to benefit from the postponed VAT scheme as did our accountant confirm this. However, the clients customs broker called me today (language barrier problems) and stated to act as the importee I needed a REX number due to the value of the furniture £150K however, HMRC didn't state this during the initial call to discuss. When I was researching this, my understanding of the REX is that it is the EU version of the EORI, so why would I need one to only accept incoming goods - he mentioned duties may still be liable when hitting customs due to the value of the goods and not having the REX code. Can you educate me on this please ? The transport mobilise on Monday with an arrival with us Friday so I am getting nervous now that it wont clear customs due to this
Posted Mon, 06 Nov 2023 12:13:21 GMT by Customs oldtimer
Firstly the EU also use EORI numbers. A REX number is a separate EU registration used for the purposes of trade under the UK -EU trade agreement. It is therefore the EU exporter who needs to declare their REX number on a statement of origin saying the goods qualify for preferential trade with the UK. This is only for goods manufactured in the EU and meeting the origin requirements set out in the agreement for the specific type of goods. This statement allows the UK importer to claim reduced import duties for qualifying goods. Use of a REX number is therefore only required if the goods qualify and the UK import duty is greater than zero. A REX number is therefore not something a UK importer can apply for. First check what the all country duty rate for your furniture is . Some types of furniture are duty free irrespective of their origin. If your goods are zero duty then an REX number or statement on preferential origin is not required.
Posted Tue, 07 Nov 2023 10:16:30 GMT by HMRC Admin 17

REX number is no longer issued in GB for the traders. You cannot apply to become a registered exporter if your business is established in Great Britain. You can apply to HMRC if you’re established in Northern Ireland and import goods under an EU preference that are not released for free circulation but are supplied to an EU country.
If a business previously had REX registration then you must replace your REX number with your EORI number for instances where:

1. you would have previously used your REX number 

2. the UK has a continuity trade agreement that requires a REX number

3. your exporting goods to countries covered by the UK’s Generalised Scheme of Preferences to be added into
products that will be reimported under bilateral cumulation arrangements :

Apply to become a registered exporter if you're established in Northern Ireland  .

Thank you.
Posted Tue, 07 Nov 2023 16:48:20 GMT by
Thank you Customs oldtimer & HMRC Admin 17 . That makes absolute sense as to why I was finding a lot of conflicting information then. HC code 94036030 from Portugal so their broker has dealt with all the customs processing.

Feedback back .

You must be signed in to post in this forum.