IMPS03320 | Import entry procedures: goods imported by or on behalf of non-UK traders

In principle, overseas persons making supplies in the UK are liable to registration for VAT and may appoint representatives to act for them (VATREG - VAT Registration). Representatives are required to keep separate VAT accounts and make separate VAT returns in respect of each overseas trader for whom they act. In these circumstances import declarations are to be completed to show the name, address and registration number of the overseas registered taxable person as importer.

Persons resident in the UK, who are registered for VAT and who arrange supplies on behalf of overseas suppliers and who are prepared to account in their own VAT account for the tax due on importation and for the tax on supplies in the UK of the overseas principals’ goods, may be able to act as principals for VAT purposes under the provisions of the VAT Act section 47. In order for section 47 to apply the UK business must act in its own name in relation to the supply, see VTAXPER375. The agent's EORI must be shown in box 8 of the import declaration.