Importing single item as personal individual eori

Hi I would like to import a single item from Spain for my personal rolling road dyno machine The items weighs 200kg and it 3000euro with shipping Do I need to be vat registered and have eori number I am an individual with no business etc Do I pay the duty and vat when it arrives here The item is a electronic brake (eddy brake ) brake retarder same as found on some older trucks and buses

A private individual does not need an EORI number or to register for VAT to import goods for their own use. You will pay the import duties and import VAT on import. You need to understand how the goods are arriving in the UK as you may need to approach a customs agent to make an import declaration for you. This would be applicable if the goods come by road , sea or air freight. If the goods are coming via an express courier such as FedEx , DHL. UPS etc they will usually make the customs declaration as part of their services and contact you for payment of duties and taxes. They may also ask for admin charges if this was not covered by the sender.

Hi jonathanlucas40,
VAT and EORI is not required by private individuals, customer will have to use a courier or postal service who will handle the declarations and customs charges will be paid to them.
Please see below link for more information.
Tax and customs for goods sent from abroad Skip to contents of guide Contents
Thank you.