What is required to be "established" for customs purposes?

Can you clarify what it means to be established in the UK for customs purposes? I read here that "A person or business needs to be established in the UK to meet a number of customs rules." It clarifies that "A limited partnership or a limited liability partnership is established in the UK if it is registered at Companies House." However, I understand that being registered in Companies House is not enough for an LTD to act as the importer/declarant. Can you clarify what is required for a Companies House registered LTD to be considered established for customs purposes? Is there further guidance on what constitutes evidence of establishment? "You may be asked to provide evidence of establishment in the UK. The evidence could include: proof of residence or usual residence in the UK a certificate of incorporation issued by Companies House details of business activities and where they are carried out details of where staff are employed and the work that they carry out physical premises owned or leased by the business details of contracts, orders or invoices held or issued by the business proof that the business has its own accounts If you have a UK VAT or UK Economic Operator Registration and Identification (EORI) number, this does not necessarily mean or provide sufficient evidence that you are established in the UK." https://www.gov.uk/guidance/check-if-youre-established-in-the-uk-or-eu-for-customs

Hi thomas,
A business needs to be established in the UK to meet a number of customs rules.
The guidance clearly states what establishment means, a company is established in the UK if it is incorporated at Companies House and you have a permanent place in the UK where you carry out business activities.
The guidance of getting an EORI number to carry out imports/export also states your business usually needs to have premises based in the country you want to import to or export from - this is called ‘being established’.
Your premises needs to be one of the following:
•    a registered office
•    a central headquarters
•    a permanent business establishment - premises where some of your customs-related activities take place and your HR and technical resources are permanently located
Thank you.