UK import documents checklist
Before importing goods into the UK, split your paperwork into two groups: documents your business must have before the first shipment, and documents required for each consignment. For a full overview of VAT rules in the United Kingdom, including registration thresholds and import VAT mechanics, see the dedicated guide.
Documents to prepare before importing
- GB EORI number (Economic Operators Registration and Identification)
- UK VAT number, where your business must register for VAT in the UK
- Power of Attorney if a customs broker or freight forwarder acts on your behalf
- Product licences or certificates for regulated goods
- Internal product classification file with HS codes and origin evidence
Documents required for each shipment
- Commercial invoice
- Packing list
- Transport document: CMR, Bill of Lading or Air Waybill
- Import customs declaration filed through CDS
- MRN, the Movement Reference Number generated after declaration submission
- Proof of preferential origin, if you claim zero customs duty under the UK-EU trade agreement
- GVMS / GMR details for relevant Ro-Ro movements
Administrative requirements before you ship
The UK import process starts before the goods leave the seller's warehouse. If your business is not correctly registered, the shipment can be delayed even when the physical documents are complete.
GB EORI number
A GB EORI number identifies your company to UK customs authorities. It is required for businesses importing goods into Great Britain.
An EORI issued in an EU Member State does not replace a GB EORI for UK import formalities. If your company imports into Great Britain, make sure the number starts with GB and is active before the first customs declaration is submitted.
UK VAT number
A UK VAT number is often required when a non-UK company imports goods and then sells them in the UK. This is particularly important for DDP sales, because the seller remains responsible for import formalities and local VAT treatment.
Once VAT-registered, your business may be able to use Postponed VAT Accounting. PVA allows you to account for import VAT on the UK VAT return instead of paying it immediately at the border. The full PIVA guide for UK imports explains how to apply for and use PVA.
This matters for cash flow. The UK standard VAT rate is 20%, so paying import VAT at every border clearance can quickly become a major treasury burden.
Power of Attorney for customs representation
If a freight forwarder or customs broker submits import declarations for you, they normally need written authorisation. This is often called a Power of Attorney or customs representation mandate.
For DDP sales, this point is critical. Under Delivered Duty Paid terms, the seller takes responsibility for import clearance, duties, import VAT and delivery to the customer. Without an authorised customs representative, the broker may not be able to act legally on your behalf.
The commercial invoice: the key customs document
The commercial invoice is the central document in the UK import file. HMRC and customs systems use it to determine the customs value, product description, origin, Incoterm and taxes due.
A compliant commercial invoice should include:
- Full seller and buyer details
- Invoice number and invoice date
- Clear description of each product
- HS code for each item
- Quantity, unit value and total value
- Currency used for the transaction
- Incoterm, such as DDP or DAP
- Country of origin of the goods
- Gross and net weight where relevant
- GB EORI and VAT numbers where applicable
Packing list
The packing list describes the physical content of the shipment. It helps the carrier, customs broker and border authorities check the goods if an inspection is required.
It should include:
- Number of packages
- Content of each package
- Gross weight and net weight
- Package dimensions
- Pallet or carton references
- Consistency with the commercial invoice
The packing list does not replace the invoice. It supports the invoice by explaining how the goods are packed and presented for transport.
Transport document
The transport document proves the carriage contract and depends on the transport mode.
For road freight, the usual document is the CMR consignment note. For sea freight, it is the Bill of Lading. For air freight, it is the Air Waybill.
The transport document should match the commercial invoice and packing list. Differences in consignee details, shipment references or package counts can trigger checks or delays.
Customs declaration, CDS and MRN
UK import declarations are submitted electronically through the Customs Declaration Service, known as CDS. In most cases, your customs broker or freight forwarder files the declaration.
Once the declaration is accepted, a Movement Reference Number is generated. The MRN is the key reference proving that the import declaration exists and allowing the clearance status to be tracked.
For the importer, the MRN is not just an administrative reference. It is also part of the audit trail used to support import VAT accounting, customs compliance and internal reconciliation. Correctly reporting import VAT is part of the UK VAT return process under Making Tax Digital.
Proof of origin
Under the UK-EU Trade and Cooperation Agreement, goods of preferential EU origin may qualify for zero customs duty when imported into the UK.
To claim this treatment, you must hold valid proof of origin. In practice, this is often a statement on origin added to the commercial invoice by the exporter.
The key point is that preferential origin is not the same as shipping from the EU. The goods must meet the origin rules. If the goods were merely stored or resold from the EU without acquiring EU preferential origin, customs duty may still apply.
Licences and certificates for regulated goods
Some products require additional licences, certificates or controls before import into the UK. This can apply to food products, animals, plants, chemicals, medical goods, dual-use items and other regulated categories.
The starting point is the HS code. Once the product classification is confirmed, check whether the product requires a licence, health certificate, conformity document or specific pre-notification.
GVMS and GMR for Ro-Ro movements
For many roll-on roll-off movements, including ferry and Eurotunnel routes, the Goods Vehicle Movement Service is used to link customs declarations to the vehicle movement.
The carrier or logistics operator generally creates a Goods Movement Reference. The GMR is used at the port or terminal and may be required before the vehicle can board.
If your goods move by road between the EU and the UK, coordinate early with the carrier to confirm who creates the GVMS entry and which declaration references must be provided.
DDP imports into the UK
DDP is common in e-commerce and B2B supply chains where the seller wants to deliver goods to the UK customer with no customs action required from the buyer.
Under DDP, the seller normally carries the import obligations. This means the seller must manage or appoint someone to manage customs clearance, duties, import VAT and UK VAT invoicing. A fiscal representative in the United Kingdom can act as the importer of record for non-established DDP sellers.
For a non-UK business, DDP usually requires three operational elements: a GB EORI, a UK VAT number and a customs broker authorised by a Power of Attorney. The VAT in the United Kingdom guide provides rates, thresholds and official references.
Final check before shipping
Before goods leave for the UK, confirm that the data is consistent across all documents. Product descriptions, HS codes, values, weights, Incoterms and parties must align between the invoice, packing list, transport document and customs declaration.
Most import delays are not caused by one missing form. They come from inconsistent information across the file.
FAQ
Do I need a GB EORI number to import into the UK?
Yes. A GB EORI number is required for customs formalities when importing goods into Great Britain.
An EU EORI number does not replace a GB EORI for UK import declarations.
Do I need a UK VAT number to import goods into the UK?
In many cases, yes, especially if your company imports goods and then sells them in the UK or sells under DDP terms.
A UK VAT number also allows eligible businesses to use Postponed VAT Accounting for import VAT.
What is Postponed VAT Accounting in the UK?
Postponed VAT Accounting allows a VAT-registered business to account for import VAT on its UK VAT return instead of paying it immediately at customs clearance.
This is important because the UK standard VAT rate is 20%, so PVA can reduce the cash-flow impact of regular imports.
What is the MRN for a UK import?
The MRN, or Movement Reference Number, is generated when the customs declaration is accepted.
It is used to track the import declaration and forms part of the import compliance record.
What is GVMS and when do I need a GMR?
GVMS is the Goods Vehicle Movement Service used for certain UK border movements, especially Ro-Ro routes such as ferries and Eurotunnel.
A GMR, or Goods Movement Reference, links the customs declaration references to the vehicle movement and may be required before boarding.
Can EU goods enter the UK duty-free?
They can, but only if they meet the preferential origin rules under the UK-EU trade agreement.
You need valid proof of origin, often a statement on origin placed on the commercial invoice. Goods shipped from the EU are not automatically of EU preferential origin.
Who is responsible for import documents under DDP?
Under DDP, the seller is generally responsible for import clearance, customs duties, import VAT and delivery to the buyer.
For a non-UK seller, this usually means arranging a GB EORI, UK VAT registration and a customs broker with a Power of Attorney.
Countries concerned
