import goods outside UK

I have a company in UK，which turnover is less than £85,000, so i do not register VAT. Does my company can imports goods outside UK? or i must register VAT, If i want to import goods?

No you do not need to register for VAT to import goods into the UK . You will be charged import VAT and possibly import duty when you import. As you are a company you will however need an EORI number. This is an importer exporter registration number . https://www.gov.uk/eori

This is confusing you have said you are VAT registered in previous posts and also registered as an overseas seller. The answer has been given based on goods being imported in your own business name.

So I must pay import VAT and duty, I can not apply for postponed import VAT, right?

Yes that is correct. Postponed import VAT can only be used if you are GB VAT registered and are therefore able to report the import VAT on your VAT return .

Hi William Wu,

You can import goods from outside the UK without a VAT registration number. However you do need an EORI number to be able to import goods.

Please see the guidance here:

Get an EORI number

Thank you.

Hi William Wu,

If you are not VAT registered in the UK then you would have to pay any import VAT as Postponed Vat Accounting is only available to VAT Registered importers
Please see the guidance below:
Check when you can account for import VAT on your VAT Return

Thank you.