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Posted Tue, 18 Oct 2022 10:33:00 GMT by Daniel Kim
Hi We're a supplier based in Germany. We're currently in the middle of new business discussions with UK buyers but they prefer DDP base prices and business transaction. In case of that, could we, as a German company, import goods and resell into the UK without restriction? We could have just successfully created an UK EORI number and we're going to apply for UK VAT number soon. Thanks for your help in advance
Posted Thu, 20 Oct 2022 21:32:06 GMT by Customs oldtimer
Please note I do not work for HMRC but am providing information based on my experience. It is possible for a non UK established business to import into the UK and sell them on. You will however be required to appoint an indirect customs representative to act on your behalf in respect of the import declaration. I n practice this can be difficult as many customs agents are unwilling to act in this capacity as they become jointly and severally liable for the customs debt. This remains for up to three years if an error is found during a post import audit. When you apply for a VAT registration you will also need to request a VAT linkedEORI number. If the EORI and VAT number are not linked import VAT will not be linked to your VAT number meaning you will not have evidence for import VAT recovery or be able to use postponed VAT accounting. A previously issued EORI cannot be linked to your VAT number. If the goods are of German or EU origin and meet the specific criteria for those goods in the EU -UK trade agreement the goods may be eligible for duty free entry to the UK. If this is the case it will be easier and cheaper for your UK customers to be the importer as they will be able to get a customs agent to act for them directly. Import VAT can also be postponed and simply accounted for on the VAT return effectively as a reverse charge. You can then just agree between you who will be responsible for the costs of the customs agent.
Posted Mon, 24 Oct 2022 11:10:44 GMT by HMRC Admin 17

Daniel Kim,
Please see this guidance for more information :

Get an EORI number    .

Thank you.


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