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Posted Tue, 12 Mar 2024 14:55:59 GMT by Ma
I have a question about the EORI number. I live in Scotland and I'm thinking of starting an online shop, importing a small number of handmade crafts from an Asian country by post (Royal Mail) each time and sell them only in the UK. I assume I need to get an EORI number. However, if I want to get an EORI number, the website ( says I need Unique Taxpayer Reference (UTR), which I don't have. Another website says that "the only people who need UTR numbers are those who file Self-Assessment tax returns". I don't file self-assesment tax returns as the website ( says You must send a tax return if, in the last tax year (6 April to 5 April), you were: self-employed as a sole trader and earned more than £1,000 (before taking off anything you can claim tax relief on), or a partner in a business partnership. As I haven't started an online shop yet, don't earn money (I'm unemployed / a homemaker at the moment), so don't file a self-assessment tax return and I don't have a UTR, I'd like to know if I still need to get an EORI number and how I would do that, given the above.Do I need to get an EORI number before setting up an online shop?
Posted Wed, 13 Mar 2024 10:56:11 GMT by Customs oldtimer
A private individual does not need an EORI number to import. An EORI is just an importer / exporter registration number and is not a requirement for setting up a business An EORI number is however needed when the import is for a business therefore it would be expected a business has a UTR. If you are buying goods and selling them for a profit then you are a business see the HMRC guidelines on the . Gov website- set up a business. There is also guidance on setting up as a sole trader .
Posted Wed, 27 Mar 2024 09:12:44 GMT by HMRC Admin 19

As per the guidance to apply for an Economic Operators Registration and Identification number (EORI number) you will need your:
  • Unique Taxpayer Reference (UTR)
  • Business start date and Standard Industrial Classification (SIC) code, these are in the Companies House register
  • Government Gateway user ID and password
  • VAT number and effective date of registration, if you are VAT registered, these are on your VAT registration certificate
  • National Insurance number, if you are an individual or a sole trader
You can see guidance here:

Get an EORI number

Thank you.

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