regulations2 May 2026

EORI Numbers and the UK Import Process: A Practical Guide

What Is an EORI Number?

EORI (Economic Operators Registration and Identification) is the unique identification number assigned to every business that handles customs procedures in the UK and the EU. Any company importing goods into the UK or exporting them out of the UK must have an EORI number — without one, your shipment will be held at the border.

For Turkish companies trading with the UK there are two distinct EORIs in play:

  1. Turkey EORI / Tax ID — for the exporter
  2. UK EORI — for the importer of record in the UK

If you are shipping from Turkey to the UK and the consignee is a UK company, the consignee's UK EORI must be declared on the entry.

How to Apply for a UK EORI

UK EORI applications are made through HMRC and are usually issued within 3–5 working days. You will need:

  • UK business address (or address of a UK representative)
  • VAT number (if any)
  • Company registration details
  • Contact information

A non-UK established company can also obtain an EORI as a Non-Established Taxable Person (NETP); in this case the import is typically handled through a UK-based fiscal representative or customs broker.

Steps of the UK Import Process

1. Document Preparation

  • Commercial invoice — cargo value, description and trade terms (Incoterms)
  • Packing list — package count, weight, dimensions
  • CMR — road transport waybill
  • Certificate of Origin or EUR.1 / EUR-MED — for preferential duty
  • EORI numbers — both shipper and consignee
  • Where applicable: health certificate, CE certificate, import licence

2. Declaration via CDS

Since 2022 the UK has used the Customs Declaration Service (CDS) instead of the legacy CHIEF system. A CDS entry includes:

  • HS code (10 digits for Turkey - UK trade)
  • Value and currency
  • Duty and VAT (usually 20%)
  • A preference code if preferential rates apply

3. Payment of Duty and Release

Customs duty and Import VAT are calculated and settled. Regular importers can open a Duty Deferment Account and consolidate payments to the end of the month. Once paid, the goods are released and onward delivery follows.

4. Postponed VAT Accounting (PVA)

UK VAT-registered companies can use Postponed VAT Accounting to declare and recover import VAT through their VAT return instead of paying it at the border in cash. The cash-flow benefit is significant for high-frequency importers.

Common Mistakes

  • Wrong HS code — the right code means the right duty. Use HMRC's tariff finder.
  • Missing EORI — without EORI numbers for both shipper and consignee, the entry will be rejected.
  • Incomplete invoice — invoices without Incoterms or stated currency may be refused.
  • Missing origin paperwork — preferential duty needs original or properly issued origin documents.

The Turkey - UK Preferential Trade Agreement

Under the Turkey-UK free trade agreement effective since 2021, many goods backed by a valid origin proof attract 0% import duty. VAT is still due. A valid EUR.1 certificate or an origin declaration on the invoice therefore makes a meaningful difference to your landed cost.

Conclusion

From EORI registration through CDS submission, origin paperwork and Postponed VAT, the UK import process can look intimidating at first glance — but with the right partner it can wrap up in 24-48 hours. Hand the process to us and we'll handle your EORI registration and file declarations from our 24/7 Dover facility around the clock.