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Why a UK EORI number does not automatically make you the Importer of Record

2 maja 20262 min readTadeusz Świetliński

One of the most common enquiries we receive from international exporters sounds like this:

“We already have a UK EORI number. Isn’t that enough to import?”

A UK EORI number is required to interact with customs systems, but it does not automatically establish Importer of Record status.

The Importer of Record is the entity that legally accepts responsibility for:

  • customs declarations
  • payment of import duties and VAT
  • regulatory compliance
  • product documentation and record keeping

To act as Importer of Record in the UK, the importer must typically have:

  • a valid GB EORI number
  • appropriate VAT registration where required
  • responsibility for customs compliance
  • the ability to maintain import records for HMRC audits

Many companies obtain an EORI number assuming it solves the importer issue, only to discover that additional requirements apply.

This misunderstanding often appears when exporters are shipping under DDP terms or when UK customers are unwilling to assume importer responsibility.

Understanding the difference between customs registration and legal importer responsibility is essential for smooth cross-border trade.

Read our full guide to UK Importer of Record and customs clearance.

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