V3.303 The import process

Requirement to obtain EORI (Economic Operator Registration and Identification Number) when importing goods

All importers of goods (other than importers moving goods between Northern Ireland and the Republic of Ireland) require an 'Economic Operator Registration and Identification' (EORI)1 number. This number comprises the letters 'GB' followed by the importer's VAT registration number plus a three-digit suffix. If the importer is not VAT registered, a separate number will be issued. Regular importers will be issued an EORI automatically; otherwise, or if the number is not prefixed with 'GB', the application procedure is set out at Get an EORI number.

Computer-produced VAT certificates (Form C79) are sent to the importer

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