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  • EORI number

    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?